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Locations BAE, KIM & LEE IP

Customs & International Trade

"BKL has demonstrated great legal reasoning and detailed preparation."

- Chambers & Partners Asia-Pacific

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Overview Key Services Practices Representative Cases Key Contacts Related Content

Overview

BKL’s Customs & International Trade Practice Group provides comprehensive solutions that satisfy clients’ needs in response to rapid changes to the customs/trade environment that create risks arising from the increasing numbers of free trade agreements, cross-border intercompany transactions by multinationals, new businesses such as virtual assets, intensified customs audits, and increased protectionism of domestic industries in trade policies. 

Changes in international/domestic customs/international trade environments

Recently, while experiencing a rapid shift from the WTO system to FTA’s open trade system, the world trade economy is facing a very confusing and uncertain environment due to the weakening multilateralism system and intensified inclination to pursue national interests. Moreover, the main risks and enforcement actions in the areas of customs and international trade are changing quickly as multinationals increase cross-border intercompany transactions, new types of businesses emerge, and major trading partner countries become interested in introducing trade safety systems to prevent dumping and terror. Accordingly, the Korean customs authorities have been increasing the scope of their audits in response to the rapidly changing environment. To efficiently manage such risks, it is necessary to have an in-depth understanding of the relevant industries, business environment, and the overall economy. In addition, it is vital for customs experts to have abundant experience and knowledge in the interpretation of laws and regulations, government policies, as well as customs authorities’ actual enforcement.  

Unrivaled experience and expertise

The Customs & International Trade Practice Group consists of a group of professionals with the capacity to analyze and understand recent global/domestic trade environmental changes, the customs authorities’ policies and market trends, and to provide clients with solutions based on expertise and know-how based on unrivalled experience in the relevant areas. In addition to a group of experienced tax attorneys specializing in customs and international trade, our Group has experts in different areas that are related to customs and international trade, including CPAs, former government officials and senior advisors who have previous worked at the Korean Customs Service. Further, our Group is uniquely situated to provide fully integrated and comprehensive solutions to any cross-border customs and international trade issue in close cooperation with leading law firms outside of Korea.

Key Services

Customs Audits and Appeals
Assistance in defending (periodic, special) customs audits
Assistance with examination/disposition deliberation committee hearings and review of adequacy of duty imposition
Representation in appeals against customs duty impositions or penalty impositions resulting from customs audits (tax tribunal and administrative proceeding)
HS Classification, Origin and FTA
Advisory services on HS classification and origin determination
Representation in filing applications for advance review of HS classification and advance review of origin verification
Advisory services on ruling request filings with the relevant government agencies (Korea Customs Service, Ministry of Economy and Finance, Ministry of Commerce, Industry, and Energy, etc.)
Assistance in defending FTA origin verification and representation in appeals (Tax Tribunal, administrative litigation)
Compliance with laws and regulations related to import and export clearance
Pre-clearance analysis and review of imported/exported goods
Assistance in defending investigations on clearance violations
Advice on IP protection of imported/exported goods
Transfer pricing
Advisory services for multinational corporations on cross-border transactions
Assistance with advance customs valuation arrangements (ACVA) for transactions between related parties and advice in connection with advance pricing arrangements (APA)
Advisory services in responding to BEPS-related restrictions
Anti-dumping duties, subsidies and countervailing duties
Advisory services for domestic companies in connection with anti-dumping complaint application proceedings
Assistance in responding to foreign government investigation into anti-dumping/countervailing duties
Assistance in responding to domestic anti-dumping investigations against foreign companies
International trade agreements and systems
Interpretation and application of the WTO, FTA and trade agreements
Assistance in negotiation and amendment of international trade agreements
Analysis of trade policy trends and response measures by country

Practices

Practice Areas

Representative Cases

Advised a Korean oil refining company in addressing validity of origin verification by an agent and subsequently represented them in the Tax Tribunal
Assisted a European industrial machine manufacturing company in a customs evasion investigation related to the import of laser welding machine
The first Supreme Court judgment that specified the illegality of a customs authority’s imposition of customs duties based on duplicated audits
Origin
Represented a Korean oil refining company in a Korea-EU FTA origin verification of oil originating in the North Sea and subsequent appeal to the Tax Tribunal
Advised a Korean oil refining company in addressing validity of origin verification by an agent and subsequently represented them in the Tax Tribunal
Advised a US exporter on the Korea-Canada FTA origin requirements for ammonium imported via US from Canada
Advised a Korean importer of Chinese parts used in the production of solar modules on origin marking requirements
Advised a Korean tobacco manufacturer on origin verification requirements for leaf tobacco from the Philippines
HS Classification
Represented an IT company in litigation involving HS classification of sockets for testing semiconductor devices
Advised an IT company on HS classification of vacuum pumps used in the manufacture of semiconductors
Advised a Korean importer on HS classification and origin requirements of fruit jams from France
Advised a Korean power generator company on HS classification of imported power generating units
Advised a multinational tobacco company on HS classification of e-cigarette
Advised a U.S. IT company on HS classification of toner cartridges
Customs Audit/Investigation
Assisted a European industrial machine manufacturing company in a customs evasion investigation related to the import of laser welding machine
Assisted a Korean company for the customs audit involving alleged smuggling and false declarations relating to the exportation of cosmetics products to China
Assisted a Korean shipping company for the customs audit involving alleged omission of import declaration for bareboat charter
Assisted a multinational IT company for the audit involving alleged smuggling activity based on the omission of import declaration for material used in the research and development of medical products
Assisted a Korean company for the audit involving alleged illegal importation based on wood pellet importers’ omission of wood size/quality inspections
Litigation
The first Supreme Court judgment that specified the illegality of a customs authority’s imposition of customs duties based on duplicated audits
The first judgment that customs and VAT may not be imposed on the grounds that the omission of a shipping-out declaration in transferring foreign goods between bonded factories was considered smuggling
Case involving a fine for negligence for violation of the Foreign Exchange Transaction Act (capital transaction report, payment process) in connection with virtual currency arbitrage
Lawsuit for appropriateness of customs value of medical device imported by a multinational medical device company
Tax Tribunal case with respect to whether various crude oils used in oil refining process constituted the same raw material, the x-object of refund under the Act on Special Cases Concerning the Refund of Customs Duties, Etc. Levied on Raw Materials for Export
Anti-dumping duties, subsidies and countervailing duties
Assisted in responding to a US anti-dumping/countervailing duty investigation into Korean and Vietnamese tire products
Assisted in filing an anti-dumping complaint application against Southeast Asian wooden boards
Advised in responding to an anti-dumping investigation into the Chinese and Finnish paper products
Advised in connection with a WTO dispute with respect to the application by the US of the PMS (particular market situation) provisions in calculating anti-dumping duties
Advised in connection with the WTO dispute between Korea and Japan with respect to anti-dumping measures against stainless steel bars
Advised in responding to an anti-dumping investigation into Chinese plate glass products
Advised on pre-analysis for an anti-dumping complaint against foreign steel products
International trade agreements
Advised in connection with negotiations on the CPTPP chapter on stated-owned enterprises
Analysis of the cooperation chapters in the FTAs of the US, Japan and Europe
Legal scrubbing on the Korea-Israel FTA and the RCEP Agreement
Assisted in responding to the Japanese government’s measures to control the export of semiconductor parts and materials
Assisted in responding to an investigation into automobiles, automotive parts and transformers under Article 232 of the Trade Expansion Act
Advised on the trend in the steel industry policies of major trade partners and countermeasures thereto

Key Contacts

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