Who is the person liable for tax payment under the Customs Act?

Under the Customs Act, the person liable for tax payment refers to the person responsible for paying customs duties on goods for which an import declaration has been made.

In principle, the cargo owner at the time of the import declaration, that is, the person who has ownership of the goods, becomes the person liable for tax payment.

However, where the cargo owner is unclear, the person liable for tax payment may vary according to the standards prescribed by statute.

Where the import was consigned, the consignor bears the tax obligation, where the goods are not those imported on behalf of another by an import company that received the import consignment, the recipient of the goods bears it, and where the goods were transferred before the import declaration, the transferee bears the tax obligation.

In addition, where the customs duties on goods that have been released after the import declaration was accepted or release was approved are insufficient and the personal details of the cargo owner are unclear, the import declarant bears responsibility for paying the customs duties jointly with the cargo owner.

In addition, where customs duties are imposed because goods were handled differently from the permitted or approved conditions, the person permitted to unload or the person who approved the repair work may become the person liable for tax payment.

In customs-related disputes, the status of the person liable for tax payment may vary depending on the facts, and if one responds incorrectly, the taxpayer may unintentionally bear tax liability or suffer a disadvantage.

As such, for Customs Act-related matters that require complex legal judgment, it is important to establish an accurate legal interpretation and response strategy with the assistance of a customs attorney.