Calculators & Self-ChecksProsecution Request Estimator
Customs duty evasion (false declaration of price or tariff rate): statutory penalty and likely requested sentence
The statutory penalty for Customs duty evasion (false declaration of price or tariff rate) and the likely handling of the case depending on your circumstances. The results are for reference only.
- Statutory penalty
- Up to 3 years in prison or a fine of up to 5 times the evaded duty or the cost of the goods, whichever is higher
- Legal basis
- Customs Act, Article 270(1)(1)
- Category
- Finance · Customs Act
Calculate with your own circumstances
What the handling steps mean
- Detention considered · Detention (구속): being held in custody during the investigation and trial under a court warrant when there is a risk of fleeing or destroying evidence
- Formal trial · Formal trial (구공판): the prosecutor asks the court for a trial, and you stand before a judge in a courtroom
- Summary fine · Summary indictment (약식기소): a procedure in which a fine is set on the documents, without a trial in a courtroom
- Suspension of indictment possible · Suspension of indictment (기소유예): the wrongdoing is recognized, but the prosecutor takes various circumstances into account and closes the case without sending it to trial
- Referral to the Family Court possible · Domestic or juvenile protection case: instead of criminal punishment, the Family Court imposes protective dispositions such as counseling, a no-contact order or community service
Handling standards at a glance
Listed from heaviest to lightest. The actual decision depends on the results of the investigation and your circumstances.
Detention considered
- Likely requested sentence
- 3 years in prison
Formal trial (prison sentence requested)
- Likely requested sentence
- 10 months or more in prison
A fine of about 30% of the evaded duty is also requested.
Summary fine
2/3 of the evaded duty, reduced again by 2/3.
Summary fine
2/3 or more of the evaded duty.
Notes
- If the evaded duty is KRW 50 million or more, the Act on the Aggravated Punishment of Specific Crimes applies.
- Customs usually files a criminal complaint when the evaded duty is KRW 10 million or more.
Frequently asked questions
- Customs duty evasion (false declaration of price or tariff rate): what is the statutory penalty?
- Legal basis: Customs Act, Article 270(1)(1). Statutory penalty: Up to 3 years in prison or a fine of up to 5 times the evaded duty or the cost of the goods, whichever is higher.
- Customs duty evasion (false declaration of price or tariff rate): how is the case usually handled?
- Depending on the circumstances, it may be handled as follows: Detention considered, Formal trial (prison sentence requested), Summary fine. Enter your circumstances in the calculator above to see which one applies.
Other crimes in the same category
- Smuggling imports (importing without declaration or declaring different goods)
- Importing or exporting prohibited goods (smuggling)
- Acquiring, transferring, transporting or storing smuggled goods
- Smuggling goods out of Korea (exporting without declaration or under a false declaration)
- Forging or altering access media
- Concealing or disguising criminal proceeds
- Receiving criminal proceeds
- Financial transactions in another person's name for illegal purposes, or arranging them
This is only an estimate based on how investigative agencies usually handle cases. The actual decision and request depend on the facts of the case, such as a settlement, prior convictions and how the crime happened, and on the judgment of the prosecutor in charge; the final sentence is decided by the court. If you are about to be questioned, do not rely on this result alone and talk to a lawyer first.
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