인보이스는 D 조건인데 물품가액에 운임, 보험료가 포함되어 있지 않다면 따로 가산해줘야해!

(예시 1)

   In Korea, the Customs authority calculates customs duty and taxes based on the CIF (Cost, Insurance, Freight) value of imported goods. This means that the total value used to determine duties should include the value of the goods, the cost of insurance, and freight charges. If your invoice is based on D terms (Delivered terms) or C terms (Carriage terms), which typically cover these costs, but these costs are not actually included in the invoice value, then the freight and insurance costs must be added to the declared customs value. This ensures that the full CIF value is accurately reflected for customs duty calculation.

 

(예시 2)

    In Korea, customs duties and taxes are calculated based on the CIF (Cost, Insurance, Freight) value of imported goods. This means the total customs value should include the cost of the goods plus any freight and insurance charges. If your shipment is invoiced under D terms (Delivered terms) or C terms (Carriage terms), which are supposed to cover these costs but don’t actually include them in the invoice value, you must make sure to add these freight and insurance costs intentionally when declaring your shipments. This extra step is crucial to ensure that the customs value reflects the full CIF value and is in compliance with customs regulations.

 

(예시 3)
  As you might have seen lately, there are some trading company shipments hitting the ports.

  On the regional invoices ( seller: ABC trading / buyer: ABC region), DAP incoterms has been mentioning, however, please still keep adding freight + insurance as a portion of customs value when declaring the shipments.

 

(예시 4)

  When declaring goods under DAP (Delivered at Place) terms, if the declared value does not already include freight and insurance costs, it is necessary to separately add these expenses to the customs value.