Yoon & Yang Customs and Trade Practice Group

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Yoon & Yang Customs and Trade Practice Group provides a one-stop legal service in customs examination, customs clearance, international trade conflicts, free trade agreements/verification of origin and customs investigation/foreign currency investigation.  Yoon & Yang will counsel the client at every step of the process, from legal consultations and proactive countermeasures at legal proceedings before administrative authorities to finding remedies for violation of rights subsequent to legal executions (including application for examination and/or for trial and administrative litigation).  Each practice area is described in detail below.
Customs Examination
  • Establishing customs strategy (e.g., transfer pricing, etc.) for new companies entering the Korean market
  • Providing consulting services on the Advance Customs Valuation Arrangement (ACVA) program
  • Requesting tax refunds due to corporate income tax adjustment subsequent to an Advance Pricing Agreement (APA) with the National Tax Services
  • Assisting with filing applications to receive authorization as an Authorized Economic Operator (AEO) and providing consulting services on comprehensive customs reviews for authorized companies
  • Pre-assessing and responding to corporate audits
  • Pre-assessing and responding to planning investigations
  • Pre-assessing and responding to customs refund inspections
  • Filings of complaints against retroactive tax collections by customs offices (claim for pre-taxation review, claim for an administrative trial and administrative litigation)
Customs Clearance
  • Classifying H·S codes of imported/exported goods and seeking remedies for subsequent violations of rights (e.g., requesting preliminary review on product classifications, making inquiries to the World Customs Organization (WCO), assisting clients in disputes over product classification, etc.)
  • Providing consultation to import/export companies on the bonded system and responding to customs investigation
  • Assisting with dispute settlement on exemption of duties on imported goods
  • Providing legal counseling regarding violation of labeling with respect to the origin of imported/exported goods
International Trade Conflict
  • Resolving WTO conflicts
  • Assisting in applying for and responding to trade remedies such as anti-dumping duties, countervailing duties, safe-guards and investigation into unfair trade practices
  • Responding to anti-dumping investigations of foreign governments on exported goods
  • Responding to anti-dumping investigations of the Korean Trade Commission on imported goods
  • Providing legal counseling on international trade agreements and resolving related disputes
FTA Application and Origin Verification and Utilization
  • Assisting import/export companies regarding country-of-origin verification under applicable FTA
  • Assisting application process for verifying country-of-origin according to business types and items under applicable FTAs
  • Establishing strategies on how companies may utilize FTAs (e.g., meeting the country-of-origin requirement, etc.)
  • Representing companies in administrative disputes (e.g., request for appeal) regarding country-of-origin verification under applicable FTAs
Customs Investigation and Foreign Currency Investigation
  • Assisting clients subject to investigations into violation of laws and regulations related to imports/exports
  • Protecting the rights of an examinee
  • Preparing for trial hearings to determine an arrest of an investigated person and support for mitigation of criminal punishments (e.g., notice of disposition, imprisonment or fines)
  • Providing legal counseling to import/export companies subject to foreign currency investigations

Yoon & Yang is a leading customs service in Korea which provides the best legal services in the fields of customs and foreign trade and aims to being a world best customs service.