Compare exhibition customs costs and the cash tied up
Taking exhibition goods or professional equipment abroad can require more than a customs service fee.
A refundable cash deposit may leave your business account before departure and remain unavailable after you return.
This calculator compares a Korea-issued ATA Carnet with a separately confirmed ordinary customs arrangement, using KRW for every amount.
It is a cross-border planning tool using Korean source context checked in 2026, not a destination tariff calculator.
The model covers one destination country, one round trip and the return of all goods.
It does not establish eligibility, calculate foreign duties from goods value or assume that membership in the ATA system permits every purpose.
Obtain destination-specific permission and quotes before relying on a comparison.
Conditional estimates, not customs approval.
Missing quotes, permissions, dates or refund confirmations keep the result on HOLD even when individual amounts can be calculated.
A displayed estimate does not guarantee admission, duty relief, release of collateral or availability of the lower-cost method.
Inputs: separate goods, fees and returnable cash
Destination and goods list
Select exhibition or professional-equipment use and confirm that the destination accepts that use.
Enter names, serial numbers or identifiers, quantities and KRW unit values.
The summed goods value is a list and quotation reference, not a customs tax base or an automatic security calculation.
Non-refundable fees
For ATA, separate issuance fees, guarantee premiums and other fees.
For ordinary customs, separate handling or other fees from non-refundable taxes and charges.
A non-refundable guarantee premium is a cost; an insurance policy guarantee limit is not a cash deposit.
Returnable principal and dates
Enter only cash actually paid that is expected to be returned under confirmed conditions.
Each method has its own payment and expected release dates and its own refund-terms confirmation.
Ordinary permanent-import taxes do not automatically become refundable merely because goods are later re-exported.
Available cash and annual rate
Enter cash available for this transaction and an annual opportunity-cost or simple financing-rate assumption.
This is not a lender quote or a promise of credit.
Blank means unknown; zero means a confirmed zero amount.
Do not fill unknown charges with zero to obtain a complete comparison.
Step-by-step use
- Prepare the goods list and identifiers, then confirm the destination and permitted purpose.
Goods for sale, consumption or donation require separate advice rather than this full-return model.
- Enter departure, destination entry, destination re-export and Korean return dates in order.
Record the carnet expiry and each method’s locally authorized re-export deadline separately.
- Request comparable quotes for the same goods and itinerary.
Ask which charges are non-refundable, how much actual cash is paid and exactly what releases that cash under each method.
- Enter payment and expected release dates, available cash and the annual rate.
Loading the example inserts fictional numbers, not a verified destination, goods identity or confirmation of eligibility and refunds.
- Resolve the HOLD checklist before reading a conditional comparison.
Review estimated net cost, maximum cash to prepare, shortfall and the cost of a 30-day release delay together.
Formulas and interpretation
- F = total non-refundable fees and charges
- P = actual cash principal assumed to be returned in full
- D = expected release date − payment date
- Funding cost I = P × annual rate ÷ 100 × D ÷ 365
- Estimated net cost = F + I
- Maximum cash to prepare = F + P
- Cash shortfall = max(0, F + P − available cash)
- Additional 30-day funding cost = P × annual rate ÷ 100 × 30 ÷ 365
The holding period includes the payment day and excludes the release day: [payment, release).
ACT/365 simple interest uses actual calendar days and a denominator of 365 even in a leap year.
It is a planning convention, not contractual interest.
Zero principal or same-day release produces zero funding cost.
Displayed KRW totals are rounded at the final sum; the method comparison uses unrounded values.
Returned principal is not added to net cost because full return is an explicit model assumption.
The maximum cash figure conservatively assumes that fees and principal must both be ready before payment, even with a same-day release.
The two methods are alternatives: do not add their deposits as if both were executed.
Goods purchases, common freight and travel costs and financing arrangement fees need separate budgets.
Worked example: cheaper can still require more cash
Assume goods list value of KRW 10,000,000, available cash of KRW 5,000,000 and an annual rate of 6%.
Departure is 2026-11-01, destination entry is 2026-11-02, re-export is 2026-11-10 and return to Korea is 2026-11-11.
The assumed carnet expiry is 2027-10-31 and both local re-export deadlines are 2026-11-30.
These are fictional quotes, not official fees or country-specific deposit rates.
Fictional ATA Carnet and ordinary customs comparison in KRW| Measure | ATA Carnet | Ordinary customs |
|---|
| Non-refundable cost F | KRW 400,000 | KRW 250,000 |
| Returnable principal P | KRW 2,000,000 | KRW 10,000,000 |
| Payment → expected release | 2026-11-01 → 12-01 | 2026-11-02 → 2027-01-01 |
| Holding period D | 30 days | 60 days |
| Funding cost I | KRW 9,863 | KRW 98,630 |
| Estimated net cost F + I | KRW 409,863 | KRW 348,630 |
| Maximum cash F + P | KRW 2,400,000 | KRW 10,250,000 |
| Cash shortfall | KRW 0 | KRW 5,250,000 |
| Extra 30-day funding cost | KRW 9,863 | KRW 49,315 |
ATA fees comprise issuance of KRW 200,000, a guarantee premium of KRW 100,000 and other fees of KRW 100,000.
Ordinary customs comprises KRW 200,000 of other fees and KRW 50,000 of non-refundable taxes or charges.
Ordinary customs has about KRW 61,233 less net cost using the unrounded calculation, but requires KRW 7,850,000 more cash upfront.
The unconfirmed example remains on HOLD and is not a recommendation to use ordinary customs.
Turn the result into a funding decision
Before departure
If cash is limited, resolve the shortfall before choosing on net cost alone.
Keep enough liquidity for wages, materials and domestic orders while the deposit is unavailable.
A zero shortfall only covers this transaction’s entered cash requirement, not every business obligation.
After the exhibition
The exhibition end date is not necessarily the deposit release date.
Ask about customs confirmation, return of documents and review time.
The extra 30-day amount tests a delayed cash release; it does not extend any customs deadline.
The difference is ordinary net cost minus ATA net cost.
A positive result means ATA costs less under the entered assumptions; a negative result means ordinary customs costs less.
Conditional comparison requires all confirmations, quotes, dates and limits to be complete.
Known subtotals or other partial estimates are not final invoices, and missing amounts are not free services.
Deadlines, customs authentication and refund limits
- A carnet’s usual one-year validity is not a guaranteed one-year stay in every destination.
A customs authority may set an earlier re-export deadline, which must be confirmed independently.
- Article 12-2 of the Korean ATA notice provides for an approved replacement-carnet extension framework.
Do not assume extension is impossible or automatic; ask the issuer and competent customs office about the actual approval and revised dates.
- The two-year period concerning Korean re-import relief in notice Article 25 is not the foreign re-export deadline.
Manage Korean return conditions separately from destination-country admission conditions.
- Obtain the required customs authentication at each relevant movement.
This can involve paper endorsements or, where electronic carnets are supported, electronic customs authentication and processing records.
Recheck the destination, airport or port’s electronic arrangements before travel.
- Full return of entered principal is an assumption, not an automatic refund of ordinary permanent-import tax.
Confirm eligible returnable amounts, applications, evidence, deadlines and review conditions separately for ATA and ordinary customs.
Multiple destinations, sales, donations, consumption, split re-exports, partial refunds, extra security, exchange-rate changes, penalties and disputes are outside scope.
Invalid dates, reversed payments and releases or out-of-range amounts must be corrected.
A cost saving cannot cure an expired permit or an overdue re-export.
The calculator does not generate legal deadlines or approve an extension.
Frequently asked questions
Can I use a percentage of goods value for the deposit?
No destination deposit rate or tax schedule is built in.
Goods value is a list reference only.
Enter the actual cash requirement quoted by the customs authority, issuer or agent.
Should the insurance guarantee limit be entered as principal?
Not if that amount is not actually paid in cash.
A non-refundable premium is a fee, while any separate refundable cash collateral is entered as principal.
Do not confuse a policy limit with unavailable cash.
Why can the release date be later than my return?
Re-export verification, carnet discharge, document return and refund review can occur after the trip.
Enter the separately confirmed expected release date.
It is a planning date, not a legally guaranteed refund date.
Why are numbers visible while the comparison is on HOLD?
Some fields can be calculated from the information already entered.
Those partial estimates do not resolve missing eligibility, refund terms, complete quotes or valid deadlines.
Complete the checklist before using the conditional comparison.
Which deadline matters: carnet expiry or local re-export?
Record both the carnet expiry and each method’s local re-export deadline.
Neither the usual one-year carnet validity nor Korean re-import relief periods replace the destination’s deadline.
If a replacement or extension is approved, update the confirmed dates.
Official sources and 2026 context
Source check: 2026-10-23.
The Korean Customs Act, statute ID 001556, MST 290673, effective 2026-10-02, provides the domestic context in Articles 97, 99 and 108.
The Korean notice on temporary import and export under ATA Carnets, ID 2100000271566, effective 2026-01-02, is referenced at Articles 5, 8, 12, 12-2 and 23–25.
These Korean sources do not establish foreign rates, admission conditions or refund rights.
Reconfirm issuer fees, destination procedures, deadlines and electronic arrangements for the actual trip.
Next action: request like-for-like written quotes
Share the goods list, identifiers, round-trip itinerary and budget comparison with the issuing organization and customs agent.
Ask them to separate non-refundable fees, actual cash security, required authentication records and expected release dates in writing.
This makes the liquidity cost behind a low service fee easier to identify before departure.