Q)
For FTA, if product is certified as eligible for FTA, can you recover duties paid for previous imports, if FTA was not applied to import declaration? If so, how far back can one go to recover duties?
 
A)
ㅇ Any importer who fails to file a request for the application of a preferential tariff before the relevant import declaration is accepted may file a request for the application of a preferential tariff within one year from the acceptance date of the import declaration for the relevant goods.