South Korea's export tax rebate policy

South Korea exports (remitted) export goods is a value-added tax, special consumption tax, alcohol tax, tariffs.

Export enterprises apply for export tax refund twice a year, and are divided into scheduled and confirmed declarations every six months.

When making a declaration, you may correct any errors or omissions in the scheduled application.

For enterprises to handle export tax refunds, they must fill in the tax summary form with the local tax bureau and provide a tax calculation book (equivalent to a special value-added tax invoice) and an export exemption statement (ie, an export declaration form).

General enterprises adopt computer applications, and small businesses still use manual filing methods.

As for the re-export products processed by feed processing and the products made using domestic raw materials, it is necessary to adopt the method of returning taxes before returning them.

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