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| TITLE | 【Syllabus of Latest Opinion】 Supreme Court Decision 2025Du34241 Decided December 11, 2025 【Revocation of Disposition Imposing Customs Duties, etc.】 [full Text] |
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| Summary | |
| 【Main Issues and Holdings】 [1] Laws and regulations applicable to the interpretation of the meaning of the term “import,” with regard to the application of the Free Trade Agreement between the Government of the Republic of Korea and the Government of Australia and the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements (held: Article 2 of the Customs Act) [2] Meaning of the phrase “shipping into” as prescribed in Article 2 Subparg. 1 of the Customs Act The point in time at which foreign goods are shipped into the Republic of Korea and the import thereof is completed under the Customs Act (held: when the relevant import declaration is accepted) [3] Purpose of Article 249(3)1 of the Enforcement Decree of the Customs Act, which restricts import declarations before entering a port [4] In a case where Stock Company A filed an import declaration before entering a port of Korea for fresh potatoes for chips imported from an Australian company on April 30, 2021, applying a 0% conventional tariff rate based on that date; however, the head of the competent customs office imposed customs duties, etc., on Stock Company A, by viewing that the 141.8% conventional tariff rate should apply based on May 1, 2021, the date of the potatoes’ entry, the case upholding the judgment of the lower court that a conventional tariff rate of 141.8% should be applied based on a point in time after May 1, 2021, the date of entry | |
