Simultaneous export of paid sales items and items with a different transaction type (free-of-charge replacements)

Answer 1

• 0

  ✓

  1. Separate declarations for different transaction types: As a rule, if the transaction types differ based on the reason for export, you should prepare separate C/Is, file separate export declarations, and obtain separate export permit certificates. In this case, it is appropriate to declare them separately: the paid goods (Transaction Type 11, General Export) and the replacement goods due to contract discrepancy (Transaction Type 93, goods being removed because the imported goods differ from the contract). For the paid C/I, include the payment terms (T/T, etc.), and for the replacement C/I, indicate "Free of Charge" or "No Commercial Value." Even for free-of-charge items, the unit price must be stated on the C/I, and it is appropriate to declare it at the same price used in the original export declaration. 2. Customs clearance fees: Since separate export declarations and permits will be issued, export customs clearance fees from the customs broker will also be incurred for each. 3. Shipping documents: Export declaration is the responsibility of the customs broker, while shipping documents (B/L, etc.) are handled by the forwarder; therefore, the two export permits can be bundled into a single set of shipping documents. 4. Import clearance at destination: If the destination is Korea, the general paid import and the free-of-charge replacement import must be declared separately (even if there is only one set of shipping documents, split clearance must be processed by transaction type). 5. Exceptions: Exceptionally, when a general paid item and a free-of-charge sample are exported/imported together, it may be possible to declare them as a single case by making the paid item the primary declaration.

  Machine translated

  Show originaltflow_expertLv.1InternSeptember 15, 2026 at 07:08 PM ✓ Accepted answer Report