{"id":714,"date":"2026-03-21T01:25:00","date_gmt":"2026-03-21T01:25:00","guid":{"rendered":"https:\/\/atlaw.kr\/en-blog\/?p=714"},"modified":"2026-06-18T11:07:22","modified_gmt":"2026-06-18T11:07:22","slug":"south-korea-customs-law-smuggling-penalties-incheon","status":"publish","type":"post","link":"https:\/\/atlaw.kr\/en-blog\/south-korea-customs-law-smuggling-penalties-incheon\/","title":{"rendered":"South Korea Smuggling Penalties: Surcharge &#038; Fines"},"content":{"rendered":"<p><!-- ATLAS_HREFLANG_START --><link rel=\"alternate\" hreflang=\"ko\" href=\"https:\/\/atlaw.kr\/kr-blog\/%ec%9d%b8%ec%b2%9c-%ea%b4%80%ec%84%b8%eb%b2%95-%ec%9c%84%eb%b0%98-%eb%b0%80%ec%88%98-%ec%b6%94%ec%a7%95%ea%b8%88-%eb%b3%80%ed%98%b8%ec%82%ac\/\" \/><link rel=\"alternate\" hreflang=\"en\" href=\"https:\/\/atlaw.kr\/en-blog\/south-korea-customs-law-smuggling-penalties-incheon\/\" \/><link rel=\"alternate\" hreflang=\"x-default\" href=\"https:\/\/atlaw.kr\/kr-blog\/%ec%9d%b8%ec%b2%9c-%ea%b4%80%ec%84%b8%eb%b2%95-%ec%9c%84%eb%b0%98-%eb%b0%80%ec%88%98-%ec%b6%94%ec%a7%95%ea%b8%88-%eb%b3%80%ed%98%b8%ec%82%ac\/\" \/><!-- ATLAS_HREFLANG_END --><br \/>\n<!-- ===== Schema Markup ===== --><\/p>\n<p><!-- Article Schema --><br \/>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"Article\", \"headline\": \"Customs Law Violations in South Korea: How Much Will You Actually Pay? Forfeiture, Fines and Surcharges Explained | Atlas Legal\", \"description\": \"Charged with smuggling or undervaluation under South Korea's Customs Act? A former prosecutor explains how forfeiture, mandatory fines under the Act on Aggravated Punishment, and 60% surcharges are calculated \u2014 and how to fight back.\", \"author\": {\"@type\": \"Person\", \"name\": \"Taejin Kim\", \"jobTitle\": \"Managing Partner\", \"description\": \"Former prosecutor specializing in corporate criminal defense, customs law violations, and white-collar crime in Incheon and the greater Seoul metropolitan area. 33rd class, Judicial Research and Training Institute.\", \"sameAs\": \"https:\/\/atlaw.kr\", \"worksFor\": {\"@type\": \"LegalService\", \"name\": \"Atlas Legal\", \"url\": \"https:\/\/atlaw.kr\", \"address\": {\"@type\": \"PostalAddress\", \"addressLocality\": \"Incheon\", \"addressRegion\": \"Songdo\"}}, \"@id\": \"https:\/\/atlaw.kr\/en\/taejin-kim-en\/#person\"}, \"publisher\": {\"@type\": \"Organization\", \"name\": \"Atlas Legal\", \"url\": \"https:\/\/atlaw.kr\", \"@id\": \"https:\/\/atlaw.kr\/#legalservice\"}, \"datePublished\": \"2026-03-21\", \"dateModified\": \"2026-03-21\", \"mainEntityOfPage\": {\"@type\": \"WebPage\"}, \"@id\": \"https:\/\/atlaw.kr\/en-blog\/south-korea-customs-law-smuggling-penalties-incheon#article\"}<\/script><\/p>\n<p><!-- FAQ Schema --><br \/>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"If convicted of smuggling in South Korea, do I also have to pay customs duties and VAT?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For pure smuggling \u2014 where no import declaration was filed at all \u2014 the customs authority generally does not separately assess customs duties or VAT. Instead, under Article 282 of the Customs Act, smuggled goods are confiscated or, if already distributed, the equivalent of their domestic wholesale price at the time of the offence is forfeited. However, if you are criminally convicted or receive a notification of fine for smuggling under Article 269, a no-declaration surcharge equal to 60% of the applicable customs duty amount is additionally assessed under Article 42(3)(1). For undervaluation \u2014 declaring a lower price to reduce duties \u2014 you face prosecution under Article 270(1) plus a fraudulent under-reporting surcharge of 60% of the unpaid duty under Article 42(2).\"}}, {\"@type\": \"Question\", \"name\": \"How is the forfeiture amount calculated under South Korea's Customs Act?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Under Article 282(3) of the Customs Act and Article 266 of the Enforcement Decree, the forfeiture base is the 'domestic wholesale price at the time of the offence.' The Supreme Court of Korea defines this as the price at which a wholesaler would openly sell the imported goods in the domestic wholesale market through fair trade, incorporating the landed cost, all applicable taxes, clearance expenses, and a reasonable profit margin (Supreme Court, 21 September 2017, 2017Do8611). This means the forfeiture amount is typically substantially higher than the defendant's actual purchase price or profit.\"}}, {\"@type\": \"Question\", \"name\": \"Can I be prosecuted for smuggling in South Korea if I used the simplified clearance (\ubaa9\ub85d\ud1b5\uad00) channel?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Using the simplified clearance channel for commercially sold goods while declaring them as personal-use items, or splitting shipments across individual consumer names to exploit the channel, constitutes smuggling under Article 269(2)(1) of the Customs Act. If goods accumulated over several years have already been sold, the domestic wholesale price of the entire volume becomes subject to forfeiture \u2014 potentially the near-total equivalent of years of sales revenue.\"}}, {\"@type\": \"Question\", \"name\": \"When multiple defendants are charged with smuggling in South Korea, does each person pay a share of the forfeiture?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. Forfeiture under the Customs Act has a punitive character distinct from general criminal forfeiture. Where several persons conspired together, the full domestic wholesale price of the goods may be ordered against each defendant individually, regardless of who owned or possessed the goods (Supreme Court, 24 May 1983, 83Do639; 14 April 2006, 2006Do638; 17 January 2008, 2006Do455). However, if one co-defendant pays the full amount, execution of the forfeiture order against the remaining co-defendants is discharged (Supreme Court, 14 April 2006, 2006Do638; 17 January 2008, 2006Do455).\"}}, {\"@type\": \"Question\", \"name\": \"Is there a mandatory fine on top of imprisonment for large-scale smuggling in South Korea?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Where the cost price of goods smuggled in a single transaction is KRW 200 million or more, the Act on Aggravated Punishment of Specific Crimes (Special Act) Article 6(2) applies, and Article 6(6)(2) mandates a fine equal to twice the cost price of the imported goods, to be imposed alongside any prison sentence. There is no judicial discretion \u2014 the fine is mandatory. For example, if the cost price is KRW 300 million, a fine of at least KRW 600 million will be imposed even if the defendant receives a suspended sentence.\"}}, {\"@type\": \"Question\", \"name\": \"Is it possible to reduce the forfeiture amount in a South Korea customs case?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Customs authorities often mechanically multiply the import cost by a fixed ratio when estimating the domestic wholesale price. However, the legal standard under Article 282(3) is the actual domestic wholesale price. The Supreme Court has held that calculating the domestic wholesale price using the price-reversal table method is unlawful where there is compelling evidence that the result differs from the actual domestic wholesale price (Supreme Court, 21 September 2017, 2017Do8611). Presenting such evidence through requests for official information, transaction record analysis, or market surveys can result in a meaningful reduction of the forfeiture figure. Defense counsel involvement from the investigation stage significantly improves the outcome.\"}}, {\"@type\": \"Question\", \"name\": \"When should I hire a lawyer if I receive a search warrant or summons from South Korea Customs?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Immediately \u2014 either after a search and seizure or upon receiving a summons to appear before customs investigators. Once you have given a statement to customs, retracting it is extremely difficult, and that statement will shape the entire subsequent prosecution. In cases involving undervaluation, misuse of simplified clearance, or unauthorized processing by freight forwarders, early legal intervention can make the difference between a manageable outcome and a catastrophic one.\"}}, {\"@type\": \"Question\", \"name\": \"What happens if I cannot pay the fine imposed in a South Korea customs case?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Failure to pay a fine results in detention at a workhouse (\ub178\uc5ed\uc7a5 \uc720\uce58). Under Article 70(2) of the Criminal Act, the minimum detention period is 300 days for fines between KRW 100 million and KRW 500 million, 500 days for fines between KRW 500 million and KRW 5 billion, and 1,000 days for fines of KRW 5 billion or more. These are mandatory minimum periods that cannot be shortened. Corporate defendants cannot be detained; unpaid fines against corporations are collected through compulsory civil enforcement against corporate assets.\"}}, {\"@type\": \"Question\", \"name\": \"Which authority handles customs law investigations in the Incheon area of South Korea?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Customs law violations at Incheon Port and Incheon International Airport are primarily investigated by the Incheon Customs Investigation Bureau, which holds judicial police authority and conducts investigations independently through to referral for prosecution. Cases detected at Incheon International Airport may be handled separately by the Incheon Airport Customs Office. Following investigation, cases are prosecuted at the Incheon District Prosecutors' Office and tried at the Incheon District Court. Given the technical complexity of customs cases \u2014 forfeiture calculation, Special Act applicability, and customs investigation procedure \u2014 it is strongly advisable to retain a lawyer experienced in customs criminal matters from the earliest stage of investigation.\"}}], \"@id\": \"https:\/\/atlaw.kr\/en-blog\/south-korea-customs-law-smuggling-penalties-incheon#faq\"}<\/script><\/p>\n<p><!-- LocalBusiness Schema --><br \/>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":[\"LegalService\",\"LocalBusiness\"],\"name\":\"Atlas Legal\",\"image\":\"https:\/\/atlaw.kr\/logo.png\",\"url\":\"https:\/\/atlaw.kr\",\"telephone\":\"+82-32-864-8300\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"323 Incheon Tower-daero, B-dong 2901, Songdo-dong, 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--><\/p>\n<div class=\"toc\">\n<h2>Contents<\/h2>\n<ul>\n<li><a href=\"#section1\">1. What Counts as Smuggling Under South Korea&#8217;s Customs Act?<\/a><\/li>\n<li><a href=\"#section2\">2. Will I Have to Pay Customs Duties, VAT, and Surcharges?<\/a><\/li>\n<li><a href=\"#section3\">3. How Does Forfeiture Work in South Korea Customs Cases?<\/a><\/li>\n<li><a href=\"#section4\">4. What Happens When There Are Multiple Defendants?<\/a><\/li>\n<li><a href=\"#section5\">5. Can Buyers of Smuggled Goods Be Prosecuted in South Korea?<\/a><\/li>\n<li><a href=\"#section6\">6. When Is a Mandatory Fine Imposed Under South Korea&#8217;s Special Act?<\/a><\/li>\n<li><a href=\"#section7\">7. What If I Cannot Pay the Fine? \u2014 Workhouse Detention<\/a><\/li>\n<li><a href=\"#section8\">8. Is It Possible to Reduce the Forfeiture Amount?<\/a><\/li>\n<li><a href=\"#section9\">9. How Should I Respond to a Search Warrant or Summons from South Korea Customs?<\/a><\/li>\n<li><a href=\"#section10\">10. Frequently Asked Questions<\/a><\/li>\n<\/ul><\/div>\n<p>    <!-- Story Hook (50\u201380 words) --><\/p>\n<div class=\"story-hook\">\n<p><strong>A real scenario:<\/strong> Company A had been importing clothing for commercial sale for several years, falsely declaring each shipment as personal purchases to exploit South Korea&#8217;s simplified clearance channel. After a customs investigation, the director received a suspended sentence \u2014 but the court simultaneously ordered forfeiture of hundreds of millions of Korean Won. Actual profit: a fraction of that. In customs cases, the financial judgment is often far more devastating than the criminal sentence itself.<\/p>\n<\/p><\/div>\n<p>    <!-- Direct Answer (40\u201360 words) --><\/p>\n<div class=\"direct-answer\">\n        <strong>Direct answer:<\/strong> A South Korea customs conviction typically generates three layers of financial liability. First, forfeiture based on the domestic wholesale price of distributed goods (Customs Act Article 282). Second, where the cost price of a single smuggling transaction reaches KRW 200 million, a mandatory fine equal to twice that cost price under the Act on Aggravated Punishment of Specific Crimes. Third, a 60% surcharge on applicable customs duty (no-declaration cases) or unpaid duty (undervaluation cases) under Customs Act Article 42. Each layer operates independently \u2014 a suspended sentence does not reduce any of them.\n    <\/div>\n<p>    <!-- Story Development (100\u2013150 words) --><\/p>\n<div class=\"story-detail\">\n<h3>Why Even First-Time Offenders Face Multi-Hundred-Million-Won Bills<\/h3>\n<p class=\"disclaimer\">\u203b The scenarios described in this article are based on actual case types but have been modified to protect client confidentiality. They are presented for illustrative purposes only.<\/p>\n<p>The first question clients ask when they walk into our office after a customs search is invariably: &#8220;How much am I going to have to pay?&#8221; Many first-time offenders ultimately receive a suspended prison sentence \u2014 but the financial consequences run on an entirely separate track. Forfeiture is a mandatory additional sanction that the court must impose regardless of whether a custodial sentence is given. The moment the cost price of a single importation crosses KRW 200 million, a fine worth twice that amount attaches automatically by statute, with no room for judicial discretion. Understanding this structure before a customs investigation concludes is essential to mounting an effective defense.<\/p>\n<\/p><\/div>\n<p>    <!-- Section 1 --><br \/>\n    <\/p>\n<h2 id=\"section1\">1. What Counts as Smuggling Under South Korea&#8217;s Customs Act?<\/h2>\n<p>Under South Korea&#8217;s Customs Act, smuggling (\ubc00\uc218\uc785) refers to importing goods without filing the import declaration required by Article 241, or by declaring a wholly different product from what was actually imported (Article 269(2)). The provision covers two distinct situations: importing without any declaration at all (Article 269(2)(1)), and filing a declaration but declaring an entirely different product (Article 269(2)(2)). Undervaluation \u2014 declaring the correct product but at a lower price \u2014 is treated separately under Article 270 (customs duty evasion).<\/p>\n<h3>How Do Companies in South Korea Unknowingly Commit Smuggling?<\/h3>\n<p>A significant proportion of customs prosecutions involve defendants who were unaware they were breaking the law. The most common patterns are as follows.<\/p>\n<ul>\n<li><strong>Misuse of the simplified clearance channel:<\/strong> Declaring commercially sold goods as personal-use items to avoid import duties. Any goods imported for commercial sale and exceeding the applicable threshold are subject to formal import declaration requirements under Article 241.<\/li>\n<li><strong>Splitting shipments across consumer names:<\/strong> An operator running a group-purchase business routing shipments through individual buyer names to exploit the simplified clearance channel. The actual importer is the operator, making this smuggling.<\/li>\n<li><strong>Unauthorized clearance by freight forwarders:<\/strong> Where a South Korea importer instructed its freight forwarder to file formal import declarations but the forwarder processed shipments through simplified clearance without authorization. If repeated over years, the cumulative smuggled volume can be substantial.<\/li>\n<li><strong>False product declaration:<\/strong> Filing an import declaration for an entirely different product from what was actually imported.<\/li>\n<\/ul>\n<h3>Smuggling vs. Undervaluation: Key Differences Under South Korea&#8217;s Customs Act<\/h3>\n<table>\n<tr>\n<th>Category<\/th>\n<th>No-Declaration Smuggling<\/th>\n<th>False-Product Smuggling<\/th>\n<th>Undervaluation (Duty Evasion)<\/th>\n<\/tr>\n<tr>\n<td>Applicable provision<\/td>\n<td>Customs Act Art. 269(2)(1)<\/td>\n<td>Customs Act Art. 269(2)(2)<\/td>\n<td>Customs Act Art. 270(1)(1)<\/td>\n<\/tr>\n<tr>\n<td>Description<\/td>\n<td>No import declaration filed<\/td>\n<td>Declaration filed for a different product<\/td>\n<td>Declaration filed but price understated<\/td>\n<\/tr>\n<tr>\n<td>Customs duty \/ VAT assessment<\/td>\n<td>Generally none<\/td>\n<td>Generally none<\/td>\n<td>Unpaid duty assessed<\/td>\n<\/tr>\n<tr>\n<td>Surcharge (Customs Act Art. 42)<\/td>\n<td>60% of applicable duty<br \/>(Art. 42(3)(1) \u2014 if criminally convicted)<\/td>\n<td>60% of applicable duty<br \/>(Art. 42(3)(1) \u2014 if criminally convicted)<\/td>\n<td>60% of unpaid duty (fraudulent under-reporting, Art. 42(2))<br \/>10% of unpaid duty (ordinary under-reporting, Art. 42(1))<\/td>\n<\/tr>\n<tr>\n<td>Confiscation \/ forfeiture<\/td>\n<td>Mandatory forfeiture at domestic wholesale price<\/td>\n<td>Mandatory forfeiture at domestic wholesale price<\/td>\n<td>May apply<\/td>\n<\/tr>\n<\/table>\n<p>    <!-- Section 2 --><br \/>\n    <\/p>\n<h2 id=\"section2\">2. Will I Have to Pay Customs Duties, VAT, and Surcharges in South Korea?<\/h2>\n<h3>Undervaluation: The Under-Reporting Surcharge<\/h3>\n<p>Undervaluation involves filing an import declaration but declaring a transaction price lower than the actual amount paid, in order to reduce the customs duty owed. This is prosecuted under Article 270(1)(1) of South Korea&#8217;s Customs Act as customs duty evasion. In addition to criminal liability, a surcharge is assessed on the unpaid duty. Under Article 42(1), an ordinary under-reporting surcharge of 10% of the unpaid duty plus a daily interest component applies. Where the taxpayer deliberately falsified the transaction price, Article 42(2) applies: a fraudulent under-reporting surcharge of 60% of the unpaid duty plus the daily interest component. Since undervaluation inherently involves intentional misreporting of the transaction price, the 60% rate under Article 42(2) is the norm in practice.<\/p>\n<h3>No-Declaration Smuggling: The No-Declaration Surcharge<\/h3>\n<p>Where goods are imported with no declaration at all, Article 42(3) of the Customs Act provides for a surcharge on the applicable customs duty. In general, the surcharge is 20% of the applicable duty plus daily interest. However, Article 42(3)(1) contains an important exception: where a person is criminally convicted or receives a notification of fine for smuggling under Article 269, the surcharge rate rises to 60% of the applicable duty. This surcharge is assessed in addition to forfeiture and any criminal fine, making the total financial exposure in smuggling cases considerably higher than defendants typically anticipate.<\/p>\n<h3>Summary: Surcharge Rates Under South Korea&#8217;s Customs Act<\/h3>\n<table>\n<tr>\n<th>Violation Type<\/th>\n<th>Legal Basis<\/th>\n<th>Surcharge Rate<\/th>\n<th>Base Amount<\/th>\n<\/tr>\n<tr>\n<td>Ordinary under-reporting (undervaluation)<\/td>\n<td>Customs Act Art. 42(1)<\/td>\n<td>10% + daily interest (0.022%\/day)<\/td>\n<td>Unpaid duty<\/td>\n<\/tr>\n<tr>\n<td>Fraudulent under-reporting (deliberate undervaluation)<\/td>\n<td>Customs Act Art. 42(2)<\/td>\n<td>60% + daily interest (0.022%\/day)<\/td>\n<td>Unpaid duty<\/td>\n<\/tr>\n<tr>\n<td>No declaration (general)<\/td>\n<td>Customs Act Art. 42(3)<\/td>\n<td>20% + daily interest (0.022%\/day)<\/td>\n<td>Applicable customs duty<\/td>\n<\/tr>\n<tr>\n<td>No declaration \u2014 criminal conviction or notification of fine<\/td>\n<td>Customs Act Art. 42(3)(1)<\/td>\n<td><strong>60%<\/strong> + daily interest (0.022%\/day)<\/td>\n<td>Applicable customs duty<\/td>\n<\/tr>\n<\/table>\n<p>    <!-- Section 3 --><br \/>\n    <\/p>\n<h2 id=\"section3\">3. How Does Forfeiture Work in South Korea Customs Cases?<\/h2>\n<p>Forfeiture is typically the largest single financial exposure in a South Korea customs prosecution. Under Article 282(2) of the Customs Act, goods falling under Article 269(2) that are owned or possessed by the offender at the time of judgment must be confiscated. Where goods remain at the time of seizure, physical confiscation occurs.<\/p>\n<p>The more common situation is that the goods have already been sold. Article 282(3) provides that where goods cannot be confiscated in whole or in part, an amount equivalent to the domestic wholesale price of those goods at the time of the offence shall be forfeited from the offender. If goods have been sold over a period of years, the domestic wholesale price of the entire volume sold becomes subject to forfeiture.<\/p>\n<h3>What Is the &#8220;Domestic Wholesale Price&#8221; Under South Korea Law?<\/h3>\n<p>Under Article 266 of the Customs Act Enforcement Decree, the domestic wholesale price is the price at which a wholesaler openly sells imported goods in the domestic wholesale market through fair trade practices after purchasing them from a trading company. The Supreme Court of Korea defines this as the price that incorporates the landed cost of the goods together with all applicable taxes, clearance expenses, and a reasonable profit margin (Supreme Court, 21 September 2017, 2017Do8611).<\/p>\n<p>Critically, this is not the defendant&#8217;s actual purchase price and not the defendant&#8217;s actual selling price. It is the price the goods would command in the legitimate domestic wholesale market \u2014 including all costs and a reasonable margin. This is why forfeiture in South Korea customs cases regularly exceeds the defendant&#8217;s actual profit by a wide margin.<\/p>\n<h3>Why Years of Revenue Can Become the Forfeiture Base<\/h3>\n<p>Where a company has used simplified clearance or filed no declarations over several years, the domestic wholesale price of every unit sold during that period is potentially subject to forfeiture. A defendant whose actual profit was in the tens of millions of Korean Won may face a forfeiture order measured in hundreds of millions \u2014 because forfeiture is calculated on the wholesale value of all goods sold, not on the profit extracted. This is the most financially dangerous characteristic of South Korea customs prosecutions.<\/p>\n<p>    <!-- Section 4 --><br \/>\n    <\/p>\n<h2 id=\"section4\">4. What Happens When There Are Multiple Defendants in a South Korea Customs Case?<\/h2>\n<p>The treatment of forfeiture in multi-defendant South Korea customs cases is among the harshest features of the regime. Where several persons conspired to commit smuggling, a court may order the full domestic wholesale price of the goods against each defendant individually, regardless of who actually owned or possessed the goods.<\/p>\n<h3>The Supreme Court&#8217;s Position: Full Forfeiture Against Each Defendant<\/h3>\n<p>The Supreme Court of Korea has consistently held that forfeiture under the Customs Act carries a punitive character distinct from general criminal forfeiture, and that where multiple persons conspired together, the full domestic wholesale price equivalent may be ordered against every participant regardless of individual ownership or possession (Supreme Court, 24 May 1983, 83Do639; 14 April 2006, 2006Do638; 17 January 2008, 2006Do455).<\/p>\n<p>However, where one co-defendant pays the full forfeiture amount in its entirety, the execution of the forfeiture order against the remaining co-defendants is discharged (Supreme Court, 14 April 2006, 2006Do638; 17 January 2008, 2006Do455). The forfeiture orders are issued in full against each defendant, but execution does not duplicate once full payment has been made.<\/p>\n<h3>Corporate and Individual Defendants Charged Together<\/h3>\n<p>Where a corporation has been used to carry out smuggling operations, both the corporation and its representative are typically prosecuted. Article 282(4) of South Korea&#8217;s Customs Act deems individuals and legal entities subject to the dual-liability provision of Article 279 to be &#8220;offenders&#8221; for forfeiture purposes. Under the conspiracy forfeiture doctrine established by the Supreme Court (Supreme Court, 24 May 1983, 83Do639; 14 April 2006, 2006Do638; 17 January 2008, 2006Do455), a full forfeiture order may be issued against both. If the domestic wholesale price of smuggled goods is KRW 1 billion, both the representative personally and the corporation may each receive a KRW 1 billion forfeiture order. Full payment by either discharges execution against the other.<\/p>\n<p>    <!-- Section 5 --><br \/>\n    <\/p>\n<h2 id=\"section5\">5. Can Buyers of Smuggled Goods Be Prosecuted in South Korea?<\/h2>\n<p>Yes. Article 274(1)(1) of South Korea&#8217;s Customs Act makes it a criminal offence to knowingly acquire, transfer, transport, store, or broker smuggled goods. Purchasers who knew the goods were smuggled face prosecution and forfeiture on the same basis as the original smuggler.<\/p>\n<h3>A Practical Illustration<\/h3>\n<p class=\"disclaimer\">\u203b The following scenario is a simplified illustration based on recurring case patterns and does not represent any specific individual.<\/p>\n<p>A imported smuggled soybeans from a cross-border trader and resold them to domestic buyers B, C, and D. B and C, through their ongoing trading relationship with A, were aware the soybeans were smuggled. D purchased on a single occasion and had no knowledge of their origin. Following a customs investigation, A was prosecuted under Article 269(2) for smuggling, and B and C were prosecuted under Article 274 for knowingly acquiring smuggled goods. D, lacking knowledge of the goods&#8217; origin, was not charged. Forfeiture was ordered against A for the full value of goods A obtained, and against B and C for the domestic wholesale price of the goods each had acquired. Full payment by A of A&#8217;s forfeiture obligation would discharge B&#8217;s and C&#8217;s obligations to the corresponding extent.<\/p>\n<p>    <!-- Section 6 --><br \/>\n    <\/p>\n<h2 id=\"section6\">6. When Is a Mandatory Fine Imposed Under South Korea&#8217;s Special Act?<\/h2>\n<p>The presence or absence of a mandatory fine in a South Korea customs case turns entirely on whether the cost price of goods in a single smuggling transaction reaches KRW 200 million. &#8220;Cost price&#8221; means the import cost of the smuggled goods; it is assessed per transaction, not as an aggregate of multiple transactions.<\/p>\n<h3>Cost Price of KRW 200 Million or More: Mandatory Fine Under the Special Act<\/h3>\n<p>Where the cost price of goods in a single smuggling transaction equals or exceeds KRW 200 million, the Act on Aggravated Punishment of Specific Crimes (Special Act) Article 6(2) applies, with significantly enhanced sentencing.<\/p>\n<ul>\n<li>Cost price KRW 200 million to under KRW 500 million: imprisonment of 3 years or more (Special Act Art. 6(2)(2))<\/li>\n<li>Cost price KRW 500 million or more: life imprisonment or imprisonment of 5 years or more (Special Act Art. 6(2)(1))<\/li>\n<\/ul>\n<p>Crucially, Special Act Article 6(6)(2) mandates that a fine equal to <strong>twice the cost price of the imported goods must be imposed alongside any prison sentence<\/strong>. The court has no discretion to omit this fine. A defendant who receives a suspended sentence still receives the full mandatory fine. A cost price of KRW 300 million, for example, generates a mandatory fine of at least KRW 600 million.<\/p>\n<h3>Cost Price Under KRW 200 Million: Discretionary Fine<\/h3>\n<p>Where the cost price falls below KRW 200 million, the Special Act does not apply and only the Customs Act Article 269(2) governs. Imprisonment and a fine are alternative penalties (up to 5 years&#8217; imprisonment or a fine up to the higher of ten times the applicable customs duty or the cost price of the goods). Under Article 275 of the Customs Act, imprisonment and a fine may be imposed concurrently at the court&#8217;s discretion. In suspended-sentence cases, a separate fine may or may not be imposed depending on the severity of the offence.<\/p>\n<h3>Financial Sanctions Summary by Cost Price Level<\/h3>\n<table>\n<tr>\n<th>Cost Price (per transaction)<\/th>\n<th>Governing Law<\/th>\n<th>Imprisonment<\/th>\n<th>Fine<\/th>\n<\/tr>\n<tr>\n<td>Under KRW 200 million<\/td>\n<td>Customs Act Art. 269(2)<\/td>\n<td>Up to 5 years<\/td>\n<td>Discretionary (Customs Act Art. 275)<\/td>\n<\/tr>\n<tr>\n<td>KRW 200M \u2013 under KRW 500M<\/td>\n<td>Special Act Art. 6(2)(2) + 6(6)(2)<\/td>\n<td>3 years or more<\/td>\n<td>Twice cost price \u2014 mandatory<\/td>\n<\/tr>\n<tr>\n<td>KRW 500 million or more<\/td>\n<td>Special Act Art. 6(2)(1) + 6(6)(2)<\/td>\n<td>Life or 5 years or more<\/td>\n<td>Twice cost price \u2014 mandatory<\/td>\n<\/tr>\n<tr>\n<td>Organized \/ habitual (any amount)<\/td>\n<td>Special Act Art. 6(9) (amended 8 April 2025)<\/td>\n<td>Life or 10 years or more<\/td>\n<td>Additional fine possible<\/td>\n<\/tr>\n<\/table>\n<p>    <!-- Section 7 --><br \/>\n    <\/p>\n<h2 id=\"section7\">7. What If I Cannot Pay the Fine? \u2014 Workhouse Detention in South Korea<\/h2>\n<p>Failure to pay a fine in South Korea results in workhouse detention (\ub178\uc5ed\uc7a5 \uc720\uce58). Customs cases frequently generate fines in the hundreds of millions to billions of Korean Won range. Article 70(2) of South Korea&#8217;s Criminal Act sets mandatory minimum detention periods based on the fine amount:<\/p>\n<ul>\n<li>Fine of KRW 100M to under KRW 500M: minimum 300 days<\/li>\n<li>Fine of KRW 500M to under KRW 5B: minimum 500 days<\/li>\n<li>Fine of KRW 5B or more: minimum 1,000 days<\/li>\n<\/ul>\n<p>These are minimum thresholds that cannot be reduced. The court sets a daily monetary equivalent for the fine; a higher daily rate shortens the detention period while remaining above the statutory minimum. For example, a fine of KRW 600 million at a daily rate of KRW 2 million yields a detention period of 300 days.<\/p>\n<h3>Corporate Defendants Cannot Be Detained<\/h3>\n<p>A corporation cannot be imprisoned. Fines imposed against corporate defendants in South Korea are collected through compulsory civil enforcement proceedings \u2014 seizure and sale of corporate assets.<\/p>\n<h3>Comprehensive Financial Sanctions Table<\/h3>\n<table>\n<tr>\n<th>Sanction<\/th>\n<th>Legal Basis<\/th>\n<th>Amount \/ Basis<\/th>\n<th>Trigger<\/th>\n<\/tr>\n<tr>\n<td>Confiscation<\/td>\n<td>Customs Act Art. 282(2)<\/td>\n<td>Physical goods<\/td>\n<td>Mandatory where goods remain at time of judgment<\/td>\n<\/tr>\n<tr>\n<td>Forfeiture<\/td>\n<td>Customs Act Art. 282(3)<\/td>\n<td>Full domestic wholesale price at time of offence<\/td>\n<td>Mandatory where goods have been distributed (reducible)<\/td>\n<\/tr>\n<tr>\n<td>No-declaration surcharge<\/td>\n<td>Customs Act Art. 42(3)(1)<\/td>\n<td>60% of applicable duty + daily interest<\/td>\n<td>Criminal conviction or notification of fine under Art. 269<\/td>\n<\/tr>\n<tr>\n<td>Fraudulent under-reporting surcharge<\/td>\n<td>Customs Act Art. 42(2)<\/td>\n<td>60% of unpaid duty + daily interest<\/td>\n<td>Deliberate undervaluation<\/td>\n<\/tr>\n<tr>\n<td>Fine (discretionary)<\/td>\n<td>Customs Act Art. 269(2), 275<\/td>\n<td>Up to higher of 10\u00d7 duty or cost price<\/td>\n<td>Cost price under KRW 200M \u2014 court discretion<\/td>\n<\/tr>\n<tr>\n<td>Fine (mandatory)<\/td>\n<td>Special Act Art. 6(6)(2)<\/td>\n<td>Twice the cost price \u2014 fixed<\/td>\n<td>Cost price KRW 200M or more \u2014 always imposed<\/td>\n<\/tr>\n<tr>\n<td>Imprisonment (standard)<\/td>\n<td>Customs Act Art. 269(2)<\/td>\n<td>Up to 5 years<\/td>\n<td>Cost price under KRW 200M<\/td>\n<\/tr>\n<tr>\n<td>Imprisonment (aggravated)<\/td>\n<td>Special Act Art. 6(2)<\/td>\n<td>3 years or more \/ life or 5 years or more<\/td>\n<td>Cost price KRW 200M or more<\/td>\n<\/tr>\n<\/table>\n<p>    <!-- Section 8 --><br \/>\n    <\/p>\n<h2 id=\"section8\">8. Is It Possible to Reduce the Forfeiture Amount in a South Korea Customs Case?<\/h2>\n<p>Even where the underlying customs violation cannot be contested, there is often meaningful scope to reduce the forfeiture figure. This is one of the most practical forms of defense work in South Korea customs cases.<\/p>\n<h3>How South Korean Customs Authorities Estimate Domestic Wholesale Price<\/h3>\n<p>Because the actual domestic wholesale price of smuggled goods is difficult to determine precisely, customs authorities and prosecutors commonly apply a mechanical method: multiplying the import cost price by a fixed ratio derived from a price-reversal table (\uc2dc\uac00\uc5ed\uc0b0\uc728\ud45c). This approach can significantly overstate the domestic wholesale price where actual market prices are lower than the formula suggests. The Supreme Court of Korea has held that calculating domestic wholesale price by this method is unlawful where there is compelling evidence that the resulting figure differs from the actual domestic wholesale price (Supreme Court, 21 September 2017, 2017Do8611).<\/p>\n<h3>Challenging the Forfeiture Calculation<\/h3>\n<p>The statutory standard under Article 282(3) of the Customs Act is the actual domestic wholesale price at the time of the offence \u2014 not a formula-derived approximation. Presenting evidence that the actual market price is lower than the customs authority&#8217;s estimate can result in a court-ordered reduction of the forfeiture amount. Useful forms of evidence include requests for official information from relevant market participants, analysis of transaction records, and market surveys. Even a 10% reduction in a forfeiture order measured in hundreds of millions of Korean Won represents a substantial sum.<\/p>\n<p>Based on experience in customs criminal proceedings before South Korean courts, challenging the domestic wholesale price calculation through official information requests and documentary evidence has resulted in amendments to the prosecution&#8217;s statement of charges and a reduction of the forfeiture figure. The earlier defense counsel becomes involved \u2014 ideally at the investigation stage \u2014 the more effective this strategy tends to be.<\/p>\n<p>    <!-- Section 9 --><br \/>\n    <\/p>\n<h2 id=\"section9\">9. How Should I Respond to a Search Warrant or Summons from South Korea Customs?<\/h2>\n<p>Defensive options are at their broadest at the beginning of a customs investigation. By the time a search and seizure has occurred or a summons has been issued, substantial investigation has already taken place \u2014 but there remains a meaningful window for effective defense before a statement is given.<\/p>\n<h3>How South Korea Customs Investigations Proceed<\/h3>\n<p>Customs violations at Incheon Port and Incheon International Airport are investigated by the Incheon Customs Investigation Bureau, which holds independent judicial police authority and can refer cases directly to prosecutors. Depending on where goods were detected, the Incheon Airport Customs Office may handle the matter separately. Investigations typically begin from tip-offs or transaction records involving a known subject, and frequently expand to encompass related trading partners in a chain.<\/p>\n<p>The standard sequence is: acquisition of documentary evidence through search and seizure, followed by summoning the suspect for questioning. The evidentiary foundation for the case is largely set before the suspect is called to give a statement.<\/p>\n<h3>Why Retaining Counsel Before Appearing Is Critical<\/h3>\n<p>South Korea customs investigators are specialists. Without legal preparation, a suspect may inadvertently confirm facts that should be contested, volunteer information that creates additional liability, or fail to preserve defenses that are available but not obvious. In cases involving undervaluation, misuse of simplified clearance, or unauthorized actions by freight forwarders, the first statement given to investigators frequently determines the direction of the entire case.<\/p>\n<p>Retracting a statement given to South Korean customs investigators is extremely difficult \u2014 and that statement will feature throughout the prosecution and trial. The correct course is to retain counsel with customs criminal experience in South Korea immediately upon receiving a search warrant or summons, and before making any statement.<\/p>\n<h3>Stage-by-Stage Response Principles<\/h3>\n<table>\n<tr>\n<th>Stage<\/th>\n<th>Situation<\/th>\n<th>Key Response Principle<\/th>\n<\/tr>\n<tr>\n<td>Stage 1<\/td>\n<td>Search and seizure or receipt of summons<\/td>\n<td>Retain counsel immediately. Obtain legal advice before appearing before customs investigators.<\/td>\n<\/tr>\n<tr>\n<td>Stage 2<\/td>\n<td>Customs investigation<\/td>\n<td>Attend with defense counsel. Identify and prepare available defenses before giving any statement.<\/td>\n<\/tr>\n<tr>\n<td>Stage 3<\/td>\n<td>Referral for prosecution<\/td>\n<td>Assess prospects for non-prosecution. Begin collecting evidence to challenge forfeiture calculation.<\/td>\n<\/tr>\n<tr>\n<td>Stage 4<\/td>\n<td>Trial<\/td>\n<td>Challenge domestic wholesale price evidence to seek forfeiture reduction. Prepare sentencing materials.<\/td>\n<\/tr>\n<\/table>\n<p>    <!-- FAQ Section --><br \/>\n    <\/p>\n<h2 id=\"section10\">10. Frequently Asked Questions<\/h2>\n<div class=\"faq-section\">\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q1. If convicted of smuggling in South Korea, do I also have to pay customs duties and VAT?<\/div>\n<div class=\"faq-answer\">A. For pure no-declaration smuggling, the customs authority generally does not separately assess customs duties or VAT. Instead, smuggled goods are confiscated under Article 282 of the Customs Act, or \u2014 if already distributed \u2014 forfeiture of the equivalent domestic wholesale price is ordered. If you are criminally convicted or receive a notification of fine under Article 269, a no-declaration surcharge of 60% of the applicable customs duty is also assessed under Article 42(3)(1). For undervaluation cases, you face prosecution under Article 270(1) as well as a fraudulent under-reporting surcharge of 60% of the unpaid duty under Article 42(2).<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q2. How is the forfeiture amount calculated under South Korea&#8217;s Customs Act?<\/div>\n<div class=\"faq-answer\">A. The forfeiture base under Article 282(3) of the Customs Act and Article 266 of the Enforcement Decree is the domestic wholesale price of the goods at the time of the offence. The Supreme Court of Korea defines this as the price incorporating the landed cost, all applicable taxes, clearance costs, and a reasonable profit margin (Supreme Court, 21 September 2017, 2017Do8611). This is neither the defendant&#8217;s purchase price nor the defendant&#8217;s selling price \u2014 it is the price the goods would fetch in the legitimate domestic wholesale market, which regularly results in a forfeiture figure substantially exceeding actual profit.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q3. I used the simplified clearance channel for business imports in South Korea. Is that considered smuggling?<\/div>\n<div class=\"faq-answer\">A. Yes, where the goods are commercially sold. Declaring commercially sold goods as personal-use items, or routing business imports through individual consumer names to use the simplified clearance channel, constitutes smuggling under Article 269(2)(1) of South Korea&#8217;s Customs Act. If goods have been sold over several years, the domestic wholesale price of the cumulative volume may become subject to forfeiture \u2014 potentially a figure approaching total revenue over that period.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q4. When multiple defendants are charged with smuggling in South Korea, does each person pay a proportional share?<\/div>\n<div class=\"faq-answer\">A. No. Where several persons conspired together, the full domestic wholesale price of the goods may be ordered as forfeiture against each defendant individually, regardless of individual ownership or possession (Supreme Court, 24 May 1983, 83Do639; 14 April 2006, 2006Do638; 17 January 2008, 2006Do455). However, full payment of the forfeiture amount by one co-defendant discharges execution of the forfeiture orders against the others (Supreme Court, 14 April 2006, 2006Do638; 17 January 2008, 2006Do455). The same applies where a corporation and its representative are both charged.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q5. Is the mandatory fine under South Korea&#8217;s Special Act applied per transaction or cumulatively?<\/div>\n<div class=\"faq-answer\">A. Per transaction. The KRW 200 million threshold under Special Act Article 6(2) is assessed on the cost price of a single smuggling transaction, not the aggregate of multiple transactions. Where the cost price of a single transaction reaches KRW 200 million or more, the mandatory fine of twice that cost price applies \u2014 even if the defendant receives a suspended sentence. There is no judicial discretion to reduce or waive the mandatory fine.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q6. Can the forfeiture figure be reduced in a South Korea customs case?<\/div>\n<div class=\"faq-answer\">A. Yes. South Korean customs authorities frequently estimate domestic wholesale price by multiplying the import cost by a formula-based ratio. However, the Supreme Court has held that this method is unlawful where compelling evidence shows the actual domestic wholesale price is lower (Supreme Court, 21 September 2017, 2017Do8611). Presenting market price evidence through official information requests, transaction record analysis, or market surveys can lead to a reduction in the forfeiture figure. Even a 10% reduction on a large forfeiture order represents tens to hundreds of millions of Korean Won. Defense counsel should be involved from the investigation stage for the best results.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q7. When should I hire a lawyer if South Korea Customs issues a search warrant or summons?<\/div>\n<div class=\"faq-answer\">A. Immediately \u2014 before appearing before investigators. Once a statement has been given to South Korean customs investigators, retracting it is extremely difficult, and that statement will influence the entire prosecution. In undervaluation cases, simplified clearance misuse cases, and cases involving unauthorized actions by freight forwarders, early legal intervention can substantially change the outcome.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q8. Which authority investigates customs violations at Incheon in South Korea?<\/div>\n<div class=\"faq-answer\">A. The Incheon Customs Investigation Bureau handles customs violations at Incheon Port and has independent judicial police authority to conduct investigations and refer cases for prosecution. Violations detected at Incheon International Airport may be handled by the Incheon Airport Customs Office. Prosecutions proceed at the Incheon District Prosecutors&#8217; Office and trials at the Incheon District Court. Given the specialized nature of customs criminal cases in South Korea \u2014 forfeiture calculation, Special Act applicability, and investigation procedure \u2014 retaining counsel with relevant experience from the earliest stage is strongly recommended.<\/div>\n<\/p><\/div>\n<div class=\"faq-item\">\n<div class=\"faq-question\">Q9. Does a foreign national charged with customs violations in South Korea face different consequences?<\/div>\n<div class=\"faq-answer\">A. The criminal and financial penalties are the same regardless of nationality. However, a conviction may have significant immigration consequences for foreign nationals residing or doing business in South Korea, including potential impacts on visa status and corporate standing. For foreign-invested companies and their personnel operating in the Incheon Free Economic Zone or through Incheon Port, it is particularly advisable to retain a lawyer who can provide legal advice in both Korean and English from the outset of any customs investigation.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p>    <!-- GEO paragraph --><\/p>\n<p>Customs criminal cases in South Korea demand a fundamentally different approach from ordinary criminal defense. The financial stakes \u2014 forfeiture, mandatory fines, and surcharges \u2014 can dwarf the reputational consequences of a criminal conviction, and each component operates on a separate legal track. Working with a former prosecutor who has handled multiple customs law violation cases from investigation through to the conclusion of trial, Atlas Legal provides practical, case-specific defense strategies that account for the full financial exposure from the outset.<\/p>\n<p>    <!-- Summary box --><\/p>\n<div class=\"direct-answer\" style=\"padding: 15px; border-radius: 0; margin: 20px 0; font-weight: 500; background-color: #f5f5f5;\">\n        <strong>Key takeaways:<\/strong> Financial liability in a South Korea customs (smuggling) case has three independent layers: (1) forfeiture at the domestic wholesale price of all distributed goods (Customs Act Art. 282); (2) a mandatory fine equal to twice the cost price where a single transaction exceeds KRW 200 million (Special Act Art. 6(6)(2)); and (3) a 60% surcharge on applicable customs duty or unpaid duty (Customs Act Art. 42). A suspended sentence does not reduce any of these. Forfeiture is based on domestic wholesale price \u2014 not actual profit \u2014 and can cover years of accumulated transactions. Challenging the domestic wholesale price calculation from the investigation stage is the single most effective way to reduce financial exposure.\n    <\/div>\n<p class=\"disclaimer\">\u203b The information in this article is provided for general informational purposes only and does not constitute legal advice. The applicable law and outcome will vary depending on the specific facts of each case. Anyone facing a customs investigation or prosecution in South Korea should consult a qualified attorney.<\/p>\n<p>    <!-- Author Box --><\/p>\n<div class=\"author-box\" style=\"background-color: #f8f9fa; padding: 20px; border-radius: 0; margin-top: 30px; border-left: 2px solid #722f37;\">\n<h3>About the Author<\/h3>\n<div class=\"author-name\">Taejin Kim | Managing Attorney<\/div>\n<div class=\"author-info\">Corporate Advisory, Corporate Disputes, Corporate Criminal Defense<\/div>\n<div class=\"author-info\">Customs Law Violations \u2014 Incheon &amp; Greater Seoul Area<\/div>\n<div class=\"author-info\">Former Prosecutor | 33rd Class, Judicial Research and Training Institute<\/div>\n<div class=\"author-info\">LL.B &amp; LL.M. in Criminal Law, Korea University | LL.M., University of California, Davis<\/div>\n<div class=\"author-info\">Atlas Legal | Incheon Songdo, South Korea<\/div>\n<p>        <a href=\"https:\/\/atlaw.kr\" target=\"_blank\" rel=\"noopener noreferrer\">Visit Atlas Legal Website<\/a>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Contents 1. What Counts as Smuggling Under South Korea&#8217;s Customs Act? 2. Will I Have to Pay Customs Duties, VAT, and Surcharges? 3. How Does Forfeiture Work in South Korea Customs Cases? 4. What Happens When There Are Multiple Defendants? 5. Can Buyers of Smuggled Goods Be Prosecuted in South Korea? 6. When Is a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[218,15],"tags":[577,581,579,578,580],"class_list":["post-714","post","type-post","status-publish","format-standard","hentry","category-corporate-counseling","category-corporate","tag-customs-law-south-korea","tag-customs-penalty-tax","tag-incheon-customs-attorney","tag-smuggling-surcharge","tag-special-cases-act-fine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>South Korea Smuggling Penalties: Surcharge &amp; Fines | Atlas Legal<\/title>\n<meta name=\"description\" content=\"Charged with customs violations in South Korea? 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