Export declaration is required when shipping rewards overseas for global projects.
However, since it is a B2C reverse direct purchase structure that directly delivers small quantities to individual supporters, not a typical B2B export, in most cases, you can easily declare using the 'Simplified Export Declaration' method.
✅What is a Simplified Export Declaration?
- This is a method that allows you to declare export goods with a total taxable value of KRW 4 million or less through a simplified procedure.
- It is suitable for small-scale exports or e-commerce-based exports because it can be easily declared through electronic declaration with only basic documents such as invoices and packing lists.
- At this time, the 'total taxable value' is calculated based on the total transaction amount paid by one supporter at a time, not the unit price of a single product. If a supporter purchases multiple Rewards at the same time, a simplified export declaration is possible only if the total payment amount of one supporter does not exceed KRW 4 million.
[Example: When a maker sells A Reward (KRW 200,000), B Reward (KRW 1 million), and C Reward (KRW 5 million)]
| Supporter | Reward Details | Total quantity purchased | Total taxable value |
Simplified Export Declaration Availability |
Explanation |
| 'A' supporter | A Reward (KRW 200,000) | 5 | KRW 1 million | Available |
Under KRW 4 million Simplified export declaration possible |
| 'B' supporter | B Reward (KRW 1 million) | 5 | KRW 5 million | Not available |
Exceeds KRW 4 million Subject to general export declaration |
| 'C' supporter | C Reward (KRW 5 million) | 1 | KRW 5 million | Not available |
Even a single Reward exceeds KRW 4 million Subject to general export declaration |
| 'D' supporter | 1 A Reward (KRW 200,000), 1 B Reward (KRW 1 million) |
2 | KRW 1.2 million | Available | Simplified export declaration is possible because the total purchase amount is less than KRW 4 million even though 2 items were purchased |