This article discusses how importers can make requests for corrections in regard to customs duty disputes, as well as providing a case example and practical considerations.
In early 2019, an importer determined that the amount of customs duty on imported goods was excessive due to an incorrect HS Code applied to the imported goods. The importer requested a correction and a refund of the excessive customs duty and consumption tax paid on such goods. The customs office denied the importer’s request and issued a notice stating there was no error in the amount of customs duty imposed in the initial import declaration. The importer appealed the decision to the Ministry of Finance. The Ministry of Finance’s Customs Dissatisfaction Review Committee upheld the decision of the customs office. The case also was dismissed by the National Tax Appeals Tribunal in accordance with the decision of the Customs Dissatisfaction Review Committee.
Source Deloitte
