YOON&YANG
As international trade and foreign exchange transactions expand, international trade-related risks under the Customs Act, the Foreign Exchange Transactions Act, the Foreign Trade Act, and other related laws and regulations are also rapidly increasing, and more and more companies are seeking assistance regarding customs appeals and authoritative interpretation of those laws and regulations to safeguard their rights and interests.
Yoon & Yang’s Customs and International Trade Practice consists of professionals, including attorneys, certified customs brokers, cerified public accountants and certified tax accountants, having in depth expertise and pragmatic experience in a wide variety of customs-related matters. Based on a seamless collaboration of these professionals, our Practice offers optimal legal services on matters concerning customs appeals and authoritative interpretations and assists clients in developing and implementing a comprehensive strategy that addresses their concerns about day-to-day business operations as well as legal issues.

Key Services

Customs appeals

  • Disputes regarding calculation of customs duties under the Customs Act (customs valuation)
  • Disputes regarding tariff classification and application of the FTA preferential rate
  • Disputes regarding origin verification
  • Disputes resulting from dispositions rendered pursuant to the Customs Act or other customs duty related regulations or treaties


Authoritative interpretations

  • Authoritative interpretations of customs duty related laws and regulations, including the Customs Act
  • Preliminary review of tariff classification


 

Representative Cases

  • Represented and advised Company K in pre-assessment review regarding customs valuation of the import price and potential omission of production support cost from required filings
  • Represented Company Y in a customs administrative action regarding calculation of required quantity for customs duty refund and violation of the principle of good faith
  • Represented Company J in request for adjudication on the validity of customs duty reduction/exemption under Article 101 of the Customs Act
  • Represented Company L in an action seeking revocation of disposition refusing customs duty refund regarding calculation of the required quantity of Company L’s substitute materials
  • Represented Company C and other agricultural product importers in an action seeking cancellation of customs duties and customs valuation value of the import price
  • Advised Company P and other enterprises from free trade areas on import clearance filings and customs duty payment
  • Represented Company K in an action seeking cancellation of customs duties related to the ex post facto filing deadline for FTA preferential rate application and the availability of ex post facto filing after withdrawing the prior filing
  • Represented Company B in an action seeking cancellation of customs duties related to tariff classification of semiconductor parts (electronic integrated circuits)
  • Represented Company K in an action seeking cancellation of customs duties related to tariff classification of audio equipment (Bluetooth speakers)
  • Represented Company H in an action seeking revocation of disposition refusing issuance of a corrected import tax invoice