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Customs Regulations to KOREA - KMS Guideline
The AMS will be enforced from December 1, 2011 for maritime export cargo and air export/import cargo.
When ocean or air carriers fail to submit manifest declarations before the due date of submission, they shall be penalized for violating Article 276 of the Customs Act,False Declaration.
For smooth transition to the AMS and improvement in trade practices among ocean and air carriers, freight forwarders, exporters and importers, administrative sanctions (fines and penalties) will be suspended until June 30. 2012