Lee & Ko’s Customs Dispute Team covers all areas relating to customs matters including, but not limited to, customs valuation (including transfer pricing) under customs laws, FTA origin verification, classification, exemption and refunds, bonded areas, violation of import-export related laws and regulations, foreign exchange investigations, and trade, etc. Handling disputes surrounding customs often requires significant level of expertise, various practical experiences, and expert knowledge of trade related issues. The members of the Customs Disputes Team who have such specialized knowledge and numerous years of experience can accurately predict and analyze the claims asserted by the customs authorities. By providing effective and successful strategies in litigation, our clients have a high regard for our services.

With the recent increase in volume of the trade between Korea and foreign countries, it is a crucial point in time for appropriate legal review and advice on various customs related violations, foreign exchange or trade related issues arising from payments and capital transactions. Moreover, the significance of the customs audit investigations and the necessary defense and strategic appeals process cannot be more emphasized.. Based on our numerous years of litigation experience and successful and useful defense strategies, Lee & Ko’s Customs Dispute Team provides systematic legal solutions to our clients.

Expertise

Disputes on customs Valuation (Transfer Pricing), classification, exemption and refunds, etc.
FTA origin disputes, and other trade agreement related disputes
Disputes on foreign exchange violations
Disputes on import-export regulation violations

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Major Cases

▶ Customs Audit (Customs valuation)

Represented LNG import company for dutiable value of imported goods during pre-assessment review
Represented pre-assessment review and tax tribunal appeal regarding dutiable value of imported subway equipment and software
Partial success in claim of appeal in the Tax Tribunal in representation of a global clothing manufacturer (Columbia Korea) in regards to duty assessment on purchase commission, royalty, which was added to the dutiable value.
Partial cancellation of duty assessment on transfer pricing in an objection filed to customs office in representation of a multi-national pharmaceutical company (Bayer Korea), currently pending appeals process

▶ Customs Rate, Classification, Reduction/Exemption, Refund

Represented pre-assessment review regarding classification of imported grain
Represented customs litigation regarding classification of imported parts of industrial computers, etc.
Cancellation of the duty assessment on the shipping of an engine in representation of a domestic shipping company (Mirae) in regards to excluding duty exemption due to inapplicability of shipping engines as shipping articles, and assessing duty on the entire cost of shipping engines as well as repair costs.

▶ Investigation on Violation of Customs and Foreign Exchange Regulations

Successfully defended client in a case involving allegation of shipping brokerage fee Foreign Exchange Transactions Act
Defended clients(shipping, trade companies) in cases involving allegation of illegal overseas escape of property

▶ FTA Law and Regulations on Export and Import, Unfair Trade, AEO, FTA

Represented importer for KOR-ASEAN FTA litigation regarding the origin of imported power plant parts
Represented importer for KOR-EU FTA tax tribunal appeal regarding the origin of imported chemical product
Cancellation of the penalty assessment in a claim of appeal in the Tax Tribunal in representation of global electronics companies (including Samsung, Daewoo IS, Tech Pack Solution, etc.) in origin verification investigation based on the Asia Pacific Trade Agreement.
Successful representation against customs office’s decision to eliminate duty exemption under the FTA, in representation of domestic leading metals company (Heesung).