YOON&YANG
Tariff classification is commonly used around the world pursuant to the International Convention on the Harmonized Commodity Description and Coding System established by the World Customs Organization (WCO). Accordingly, tariff classification is critical in determining the customs duty rates of imports, the applicability of free trade agreements (FTA), and import requirements. In particular, tariff classification has become more important than ever due to the Korea Customs Service’s recent focus on assessing the compliance with the FTA and import requirements, not merely on uncovering errors in tariff classification.
Furthermore, tariff classification-related issues have increased both in number and complexity while the rapid growth in import activities are making tariff-classification more challenging. Based on efficient collaboration of its professionals which include cerified customs brokers and attorneys with expertise and experience in their respective areas, Yoon & Yang’s Customs and International Trade Practice offers optimal legal services to accurately determine tariff classification and address all aspects of tariff classification-related matters.

Key Services

  • Filing applications for authoritative interpretations on tariff classification
  • Reviewing domestic and foreign tariff classification
  • Requesting refunds and filing appeals related to tariff classification
  • Reviewing tariff classification related to the determination of the country of origin under FTA

Representative Cases

  • Advised multiple multinational companies and large domestic companies on the validity of tariff classification and customs duty rates
  • Filed requests for corrections on behalf of Company N regarding the validity of tariff classification and customs duty rates
  • Represented Company K in investigation of illegal importation resulting from a tariff classification error
  • Represented Company M in customs audit and appeal procedures regarding validity of tariff classification and FTA preferential rate