CUSTOMS ACT

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CUSTOMS ACT — 법갈피

Article 4(Imposition and Collection of Internal Taxes) #

(1) Where the Framework Act on National Taxes, the National Tax Collection Act, the Value-Added Tax Act, the Local Tax Act, the Individual Consumption Tax Act, the Liquor Tax Act, the Education Tax Act, the Traffic, Energy and Environment Tax Act, and the Act on Special Rural Development Tax conflict with this Act with respect to the assessment, collection, refund, etc. of a value-added tax, local consumption tax, tobacco consumption tax, local education tax, individual consumption tax, liquor tax, education tax, traffic, energy and environment tax, and special rural development tax (hereinafter referred to as "internal taxes, etc." and inclusive of surcharges, additional duties, and expenses for compulsory collection) that are imposed and collected by the head of a customs office on imported goods, the provisions of this Act shall prevail. <Amended on Jan. 1, 2013; Dec. 29, 2015; Dec. 31, 2019; Dec. 29, 2020>

(2) Where a person liable to pay duties fails to pay internal taxes, etc. on imported goods that the head of a customs office shall impose and collect, the head of a tax office having jurisdiction over the place of domicile of such person (in case of a corporation, the seat of the head office or the principal office as indicated in the register of such corporation) may collect the amount of internal taxes, etc. in arrears, as prescribed by Presidential Decree, if deemed necessary in consideration of the efficiency of collection, etc. <Newly Inserted on Jan. 1, 2013>

(3) The provisions of this Act concerning the assessment, collection, refund, etc. of customs duties shall apply to the assessment, collection, refund, etc. of surcharges, additional duties and expenses for compulsory collection under this Act. <Amended on Jan. 1, 2013; Dec. 31, 2019; Dec. 29, 2020>

(4) The provisions of this Act concerning security on customs duties shall apply to demand for security on internal taxes, etc. on imported goods that the head of a customs office shall impose and collect, the appropriation for national taxes, the release of security, the amount of security, etc. <Newly Inserted on Jan. 1, 2013>

[This Article Wholly Amended on Dec. 30, 2010]

Article 16(Timing for Determining Dutiable Goods) #

Customs duties shall be assessed on imported goods according to their natures and quantities when an import declaration (including any import declaration prior to arrival; hereafter the same shall apply in this Article) is filed: Provided, That customs duties shall be assessed on any of the following imported goods according to their natures and quantities at the time prescribed in each applicable subparagraph: <Amended on Dec. 31, 2018>

1. Goods on which customs duties are collected in accordance with Article 143 (6) (including cases applicable mutatis mutandis to Article 151 (2)): When permission is granted for cargo handling;

2. Goods on which customs duties are collected in accordance with Article 158 (7): When approval is granted for repair works outside a bonded area;

3. Goods on which customs duties are collected in accordance with Article 160 (2): When relevant goods have been destroyed or lost, or discarded;

4. Goods on which customs duties are collected in accordance with Article 187 (7) (including cases applicable mutatis mutandis to Articles 195 (2) and 202 (3)): When permission is granted or a report is filed with respect to work at places other than a bonded factory, a bonded construction work site or a general bonded area;

5. Goods on which customs duties are collected in accordance with Article 217: When a report is filed or approval is granted with respect to bonded transportation;

6. Goods consumed or used before an import declaration is accepted (excluding any good whose consumption or use is not deemed import under Article 239): When relevant goods have been consumed or used;

7. Goods shipped out after an immediate shipment declaration is filed prior to an import declaration in accordance with Article 253 (1): When an immediate shipment declaration is filed prior to filing an import declaration;

8. Goods imported by mail (excluding postal items falling under Article 258 (2)): When the relevant goods arrive at a customs clearance post office in accordance with Article 256 (hereinafter referred to as "customs clearance post office");

9. Stolen or missing goods: When the relevant goods are stolen or missing;

10. Goods sold in accordance with this Act: When the relevant goods are sold;

11. Goods imported without filing an import declaration thereon (excluding goods provided for in subparagraphs 1 through 10): When the relevant goods are imported.

[This Article Wholly Amended on Dec. 30, 2010]

Article 19(Persons Liable to Pay Duties) #

(1) Any of the following persons shall be liable to pay customs duties: <Amended on Jan. 1, 2013; Dec. 19, 2017; Dec. 31, 2018; Dec. 22, 2020>

1. In cases of goods on which the import declaration is filed: The owner of goods as at the time an import declaration on the relevant goods is filed (referring to any of the following persons where such owner is unidentifiable; hereafter the same shall apply in this Article): Provided, That where customs duties paid or to be paid on goods on which the import declaration is accepted or on goods shipped out upon approval of shipment before an import declaration is accepted under Article 252 fall short of the amount of customs duties payable, and the domicile and residence of the owner of such goods as at the time an import declaration on the relevant goods is filed are unidentifiable or an import declarant on behalf of the owner of goods fails to identify the owner, both the declarant and the owner of goods as at the time an import declaration on the relevant goods is filed shall jointly pay the customs duties:

(a) Where goods are imported by any import company for its customers under entrustment: A person that entrusted the import of the relevant goods;

(b) Where goods are not imported by any import company for its customers under entrustment: A consignee that is entered in a commercial document prescribed by Presidential Decree;

2. In cases of goods on which customs duties are collected in accordance with Article 143 (6) (including cases that are applicable mutatis mutandis to Article 151 (2)): A person who is granted permission for loading and unloading such goods;

3. In cases of goods on which customs duties are collected in accordance with Article 158 (7): A person that is granted approval for repair work outside a bonded area;

4. In cases of goods on which customs duties are collected in accordance with Article 160 (2): An operator or a custodian;

5. In cases of goods on which customs duties are collected in accordance with Article 187 (7) (including cases that are applicable mutatis mutandis to Article 195 (2) or 202 (3)): A person that is granted permission for or files a report on work outside a bonded factory, a bonded construction work site or a general bonded area;

6. In cases of goods on which customs duties are collected in accordance with Article 217: A person who files a report on or is granted approval for bonded transportation;

7. In cases of goods consumed or used before an import declaration is accepted (excluding goods the consumption or use of which is not deemed imported pursuant to Article 239): Consumers or users of such goods;

8. In cases of goods on which customs duties are collected in accordance with Article 253 (4): A person that immediately ships out such goods;

9. In cases of goods imported by mail: Addressee thereof;

10. In cases of stolen or missing goods: Any of the following persons:

(a) Goods stored in a bonded area: An operator of the area, or a cargo manager provided for in Article 172 (2) (hereinafter referred to as "cargo manager");

(b) Goods for bonded transportation: A person that files a report on or is granted approval for bonded transportation;

11. A person that is otherwise prescribed as a person liable to pay duties under this Act or other Acts;

12. In cases of goods other than those provided for in subparagraphs 1 through 11: An owner or an occupant thereof.

(2) Where the owner of goods or the declarant referred to in paragraph (1) 1 coexists with the person referred to in paragraph (1) 2 through 11, the person referred to in paragraph (1) 2 through 11 shall be the person liable to pay duties.

(3) A person that has guaranteed the payment of customs duties under this Act or other statutes or regulations, a treaty, a convention, etc. shall be liable to pay such customs duties up to the limit of the amount guaranteed.

(4) Where a corporation is merged or inheritance is commenced, customs duties, additional duties, and expenses for compulsory collection shall be succeeded by applying mutatis mutandisArticle 23 or 24 of the Framework Act on National Taxes. In such cases the "head of a tax office" under Article 24 (2) and (4) of the same Act shall be deemed the "head of a customs office". <Newly Inserted on Jan. 1, 2014; Dec. 31, 2019; Dec. 22, 2020>

(5) The following persons shall be jointly and severally liable to pay the customs duties, additional duties, and expenses for compulsory collection related to the goods referred to in paragraph (1): <Newly Inserted on Jan. 1, 2014; Dec. 19, 2017; Dec. 31, 2019; Jun. 9, 2020; Dec. 22, 2020; Dec. 21, 2021; Dec. 31, 2022>

1. In cases of goods on which the import declaration is filed under paragraph (1) 1, the following persons:

(a) Where the goods on which the import declaration is filed are co-owned or belong to a joint business: A person liable to pay duties who is a co-owner or joint business operator;

(b) Where an import declarant reports a person, who is not the owner of goods as at the time the import declaration is filed, as a person liable to pay duties, when filing the import declaration: Where a person reported as an import declarant or as a duty payer has been declared guilty by the final and conclusive judgment by having committed an offense of evading customs duties, an offense of receiving the reduction of, or exemption from, customs duties by any illegal means under Article 270 (1) or (4), or an offense referred to in Article 271 (1) (limited to cases where he or she knowingly abets or aids any offense set forth in Article 270 (1) or (4)), the import declarant, the person reported as the person liable to pay duties, and the owner of goods as at the time the import declaration has been filed: Provided, That this shall not apply to any import declarant or person reported as the person liable to pay duties who enjoys no benefit of tax evasion or illegal tax reduction or exemption;

(c) Where a person engaged in any of the following businesses (hereinafter referred to as "purchasing agency") receives an amount equivalent to customs duties, etc. payable on imported goods from the owner of the goods, and provides false information on taxable values, etc. to the import declarant, etc.: The purchasing agency and the owner of the goods at the time an import declaration is filed:

(i) Buying goods from an overseas seller on behalf of the owner of goods who intends to import goods for his or her own use upon entrustment by the owner of goods;

(ii) Providing information on goods that can be purchased overseas and purchasing and selling the goods at the request of the owner of goods who intends to purchase the goods for his or her own use, through cybermalls, etc.;

2. Where two or more persons are liable for duty payment for the goods referred to in paragraph (1) 2 through 12, such two or more persons liable to pay duties.

(6) In any of the following subparagraphs, a corporation that is split off, a corporation newly established by split and merger, a corporation that is the other party to the split and merger, and a new company in applying mutatis mutandisArticle 25 (2) through (4) of the Framework Act on National Taxes shall be jointly and severally liable to pay the customs duties, surcharges, liability for payment of additional duties, and expenses for compulsory collection: <Newly Inserted on Jan. 1, 2014; Dec. 31, 2019; Dec. 22, 2020>

1. Where a corporation is split-off or split and merged;

2. Where a person is dissolved as a consequence of a split-off or split and merger;

3. Where a corporation establishes a new company under Article 215 of the Debtor Rehabilitation and Bankruptcy Act.

(7) Articles 413 through 416, 419, 421, 423, and 425 through 427 of the Civil Act shall apply mutatis mutandis to the liability to jointly and severally pay the customs duties, surcharges, liability for payment of additional duties, and expenses for disposition on default under this Act. <Newly Inserted on Jan. 1, 2014; Dec. 31, 2019; Dec. 29, 2020>

(8) Articles 38 through 41 of the Framework Act on National Taxes shall apply mutatis mutandis to the collection of customs duties. <Newly Inserted on Jan. 1, 2014>

(9) Any person that has the secondary liability to pay duties pursuant to Articles 38 through 41 of the Framework Act on National Taxes that are applied mutatis mutandis under paragraph (8) shall be liable to pay the customs duties where no security has been offered for the payment of customs duties and a person liable to pay duties and any other person who has guaranteed the payment of customs duties fail to fulfill their obligations to pay customs duties. <Amended on Jan. 1, 2014>

(10) Where a person liable to pay duties (including a person that guarantees the payment of customs duties and any person that has the secondary liability to pay duties; hereafter the same shall apply in this Article) fails to pay customs duties, additional duties, or expenses for compulsory collection, yet possesses any mortgaged property stipulated in Article 42 (3) of the Framework Act on National Taxes, such mortgaged property may be used to pay such customs duties, additional duties, or expenses for compulsory collection by applying Article 7 of the National Tax Collection Actmutatis mutandis only when proceeds from the disposal of other property of the person liable to pay duties fall short of the amount to be collected: Provided, That this shall not apply to any collateralized property that has been used as a security prior to the date on which a declaration for duty payment was filed (referring to the date on which a duty payment notice is delivered where an assessment notice is served in accordance with Article 39). <Amended on Jan. 1, 2014; Dec. 31, 2019; Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 21(Limitation Period for Assessing Customs Duties) #

(1) No customs duty may be assessed after the lapse of five years from the date on which the relevant customs duties were due to be assessed: Provided, That no customs duties shall be assessed after 10 years elapse from the date the relevant customs duties are due to be assessed where a trader evades customs duties or claims a refund, reduction, or exemption of customs duties by improper means: <Amended on Dec. 31, 2011; Aug. 13, 2013>

1. Deleted; <Aug. 13, 2013>

2. Deleted. <Aug. 13, 2013>

(2) In any of the following subparagraphs, notwithstanding paragraph (1), a rectification or other necessary dispositions may be made in accordance with the relevant decision, ruling, result of reply, or application for rectification, until the relevant periods prescribed in the following paragraphs: <Amended on Dec. 22, 2020>

1. In any of the following cases: One year from the date on which the relevant decision or ruling is final and conclusive:

(a) Where a decision is made with regard to an application for objection, examination, or adjudication filed under Section 2 of Chapter V (Articles 119 through 132);

(b) Where a decision is made with regard to a request for examination filed under the Board of Audit and Inspection Act;

(d) Where a decision is made to return seized goods pursuant to Article 313;

2. Where a request has been made to a customs office of a country that issued a certificate of origin or other agency that has authority to issue a certificate of origin, to verify the authenticity, accuracy, etc. of a certificate of origin and supporting documents for the certificate of origin in order to determine whether the bound tariff rate is applicable, the amount of tariff, etc., as prescribed by this Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, agreements, treaties, etc.: One year from any of the following date which arrives first:

(a) On the date a reply to such request is received;

(b) On the date a reply period prescribed by this Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, agreements, treaties, etc. expires;

3. In any of the following cases: Two months from the date of requesting a correction or the date of notifying a decision:

(a) Where an application for rectification is filed pursuant to Article 38-3 (2) and (3) or Article 38-4 (1);

(b) Where notice of a decision on application for adjustment pursuant to Article 38-4 (4) is given.

(3) The date customs duties may be assessed pursuant to paragraph (1) shall be determined by Presidential Decree.

[This Article Wholly Amended on Dec. 30, 2010]

Article 30(Principle of Determination of Customs Value) #

(1) The customs value of imported goods shall be the transaction value adjusted by adding up the following amount to the price of goods sold for export to Korea that has been actually paid or is to be paid by a buyer: Provided, That the following amount shall be added based on the objective and quantifiable data, and if such data are unavailable, the customs value shall be determined by the methods provided for in Articles 31 through 35 instead of the methods provided for in this Article: <Amended on Jan. 1, 2013>

1. Commissions and brokerage fees to be borne by a buyer: Provided, That buying commissions shall be excluded herefrom;

2. Cost involved in containers handled in the same manner as the relevant imported goods, labor cost and material cost incurred in packing the relevant imported goods, all of which to be borne by a buyer;

3. The amount calculated by appropriately allocating the price or the balance of the discount for the goods and services in consideration of factors prescribed by Presidential Decree, such as the total production of the relevant imported goods, if a buyer supplies directly or indirectly, the goods and services prescribed by Presidential Decree, free of charge or at a discounted price, for the production and exportation of the relevant imported goods;

4. The amount computed, as prescribed by Presidential Decree, which is paid for the patent right, the utility model right, the design right, the trademark right and other rights similar thereto;

5. The amount which, directly or indirectly, is paid to a seller, among the proceeds accruing from the resale, disposal or use of the relevant imported goods;

6. The amount determined, as prescribed by Presidential Decree, which are freight, insurance bill and other costs involved in transportation to the port of entry: Provided, That for the imported goods prescribed by Ordinance of the Ministry of Economy and Finance, all or some of such amount may be excluded herefrom.

(2) "The price that has been actually paid or is to be paid by a buyer" in the main clause, with the exception of its subparagraphs, of paragraph (1) means the total amount paid or to be paid by the buyer for the relevant imported goods, including the amount offsetting the debt of a seller by the price of the relevant imported goods, the amount of a seller’s debt to be repaid by the buyer, and other indirect payments: Provided, That if any of the following amount is clearly separated from the total amount paid or to be paid by a buyer, it means the amount computed after deducting the following amount:

1. Costs involved in the construction, installation, assembling, repair and maintenance of the relevant imported goods, which are undertaken after importation thereof, or costs involved in providing the technical support for the relevant imported goods;

2. Freight and insurance fees necessary for transporting the relevant imported goods after their arrival at the port of entry and other costs involved in their transportation;

3. Taxes, including customs duties, imposed on the relevant imported goods in Korea, and other public charges;

4. If the relevant goods are imported on a deferred payment basis, the interest rate on such deferred payment.

(3) In any of the following subparagraphs, the customs value of the relevant imported goods shall not be the transaction value referred to in paragraph (1) but shall be determined by the methods provided for in Articles 31 through 35. In such cases, the head of a customs office shall give a prior written notice to a person liable to pay duties of the grounds that give rise to the occurrence of any of the following cases, and provide them with an opportunity to propose their opinion: <Amended on Dec. 31, 2011; Dec. 23, 2014>

1. Where the disposal or use of the relevant goods is restricted: Provided, That cases prescribed by Presidential Decree, such as where there is a restriction deemed by the head of a customs office as not practically affecting the transaction value referred to in paragraph (1), shall be excluded herefrom;

2. Where the effectuation of transaction or the determination of price of the relevant goods is affected by conditions or considerations which cannot be counted in terms of money;

3. Where some of the proceeds accruing from the resale, disposal or use of the relevant goods after importation thereof is paid, directly or indirectly, to a seller: Provided, That this shall not apply where a proper adjustment can be made in accordance with paragraph (1);

4. Where a special relationship prescribed by Presidential Decree between a buyer and a seller (hereinafter referred to as "special relationship") affects the determination of the price of the relevant goods: Provided, That cases prescribed by Presidential Decree, such as where it is determined in a manner conforming to the normal pricing practices in the relevant industry, shall be excluded herefrom.

(4) Where a person liable to pay duties files a value declaration based on a transaction value referred to in paragraph (1) and the relevant declared value is found to be substantially different from the value based on the transaction value of identical or similar goods, making it difficult to recognize such declared value as the customs value, and in cases prescribed by Presidential Decree, the head of a customs office may request the person liable to pay duties to provide data attesting that the relevant customs value declared is correct, as prescribed by Presidential Decree.

(5) Where a person liable to pay duties falls under any of the following subparagraphs, the head of a customs office shall determine a customs value using the methods provided for in Articles 31 through 35 instead of the methods prescribed in paragraphs (1) and (2). In such cases, the head of the customs office shall endeavor to achieve appropriate cooperation, such as information exchange, with a person liable to pay duties in order to determine the customs value as soon as possible and notify the relevant person liable to pay duties of the reason why it is impractical to recognize the declared value as the customs value, along with the customs value determined: <Amended on Jan. 1, 2013>

1. Where he or she fails to submit the data requested under paragraph (4);

2. Where the data submitted upon a request under paragraph (4) has not been prepared in compliance with the generally accepted accounting principles;

3. Where it is impractical to recognize the declared value as the customs value on the grounds prescribed by Presidential Decree.

[This Article Wholly Amended on Dec. 30, 2010]

Article 31(Determination of Customs Value Based on Transaction Value of Identical Goods) #

(1) If it is impossible to determine the customs value of any imported goods using the method provided for in Article 30, the customs value of such goods shall be determined based on a transaction value previously determined as a customs value of identical goods, which meets the following requirements:

1. Identical goods are required to be produced in the place of origin of the relevant goods whose customs value is to be determined and required to be loaded on the same day on which the relevant goods are loaded or to be loaded for shipment to Korea during a period for which no change takes place in market conditions or trading practices that affect prices, before and after the date on which the relevant goods are loaded;

2. The stage and volume of transactions, shipping distances, means of shipment, etc. of identical goods are required to be the same as those of the relevant goods, and if any difference exists between the two goods, a price adjusted by such difference shall be the applicable transaction value.

(2) Allowing that the value is the transaction value of identical goods previously recognized as the customs value pursuant to paragraph (1), where reasonable grounds exist to doubt the accuracy and authenticity of such value, such value shall be excluded from basic data for determining the customs value. <Newly Inserted on Jan. 1, 2013>

(3) In the application of paragraph (1), if at least two transaction values exist for identical goods, the customs value shall be determined based on the price of the goods which are most similar to the relevant goods in terms of a producer, the time, stage, volume, etc. of transactions, (hereinafter referred to as "transaction specifics, etc.") and if at least two goods with the same transaction specifics, etc. exist for not less than two prices, the customs value shall be determined based on the lowest of the prices. <Amended on Jan. 1, 2013>

[This Article Wholly Amended on Dec. 30, 2010]

Article 33(Determination of Customs Value Based on Domestic Sale Price) #

(1) Where it is impossible to determine the customs value of any imported goods using methods provided for in Articles 30 through 32, a value computed by deducting the amount prescribed in subparagraphs 2 through 4 from the amount prescribed in subparagraph 1 shall be the customs value: Provided, That the customs value shall be determined pursuant to Article 34 upon a request by a person liable to pay duties but if the customs value cannot be determined pursuant to Article 34, they shall be determined in the order of this Article and Article 35: <Amended on Dec. 31, 2011>

1. The amount computed based on the unit price of goods sold in Korea in the largest volume to a person with no special relationship among the relevant goods or identical or similar goods which are domestically sold in the same conditions as imported on the date on which an import declaration is filed with respect to the relevant goods or nearly at the same time an import declaration is filed with respect to the relevant goods;

2. The amount equivalent to an agreed commission usually paid or to be paid with respect to the domestic sale of goods, or to profit or general expenses accruing usually from the domestic sale of the goods of the same kind or class;

3. Usual freight, insurance fees and other related expenses incurring in Korea after the arrival of imported goods at the port of entry;

4. Taxes and other public charges paid or to be paid with respect to the import of the relevant goods and their domestic sales.

(2) Even if an amount computed is based on a unit price of goods sold in Korea under paragraph (1) 1, paragraph (1) may not apply if any reasonable ground exists that makes the accuracy and authenticity of the relevant unit price doubtful. <Newly Inserted on Dec. 23, 2014>

(3) Where the relevant goods or identical or similar goods have not been sold in Korea on the same conditions as imported, upon a request by a person liable to pay duties, a value obtained by deducting each of the following amount from the amount computed based on the unit price of domestically processed goods sold in the largest volume to a person with no special relationship shall be the customs value: <Amended on Dec. 23, 2014>

1. The amount referred to in paragraph (1) 2 through 4;

2. Added value resulting from domestic processing.

[This Article Wholly Amended on Dec. 30, 2010]

Article 37(Advance Rulings on Method for Determining Customs Value) #

(1) Where a person liable to file a declaration for duty payment pursuant to Article 38 (1) has inquiries about the following matters regarding the determination of the customs value, he or she may apply for an advance ruling to the Commissioner of the Korea Customs Service before he or she files a value declaration, as prescribed by Presidential Decree: <Amended on Dec. 31, 2018>

1. Matters set forth in Article 30 (1) through (3);

2. Method for determining a customs value where it is impossible to determine the customs value by the method prescribed in Article 30;

3. Method for determining the customs value of goods being traded between persons in special relationships.

(2) Upon receipt of a written request under paragraph (1), the Commissioner of the Korea Customs Service shall issue an advance ruling on the method for determining the customs value and notify the applicant of the result within the period prescribed by Presidential Decree.

(3) Where a person notified of the result under paragraph (2) has an objection against such result, he or she may file an application for a review of an advance ruling with the Commissioner of the Korea Customs Service within 30 days from the date of receipt of such notification, as prescribed by Presidential Decree. In such cases, paragraph (2) shall apply mutatis mutandis to the period for a review of the advance ruling and the notification of the result thereof. <Newly Inserted on Dec. 23, 2014; Dec. 31, 2018>

(4) When a person liable to pay duties has filed a declaration for duty payment according to the method for determining the customs value as notified pursuant to paragraph (2) or (3) and satisfies requirements prescribed by Presidential Decree, the Commissioner of the Korea Customs Service shall determine the customs value in accordance with such method of determination. <Amended on Dec. 23, 2014>

(5) A person notified of a result pursuant to paragraph (2) after applying for an advance ruling under paragraph (1) 3 shall submit a report including the customs value calculated by applying the method of determining the customs value determined as a result of the advance ruling, its calculation process, etc. to the Commissioner of the Korea Customs Service, as prescribed by Presidential Decree. <Newly Inserted on Dec. 31, 2018>

(6) Where a person falls under any ground prescribed by Presidential Decree, such as the case where he or she fails to submit a report referred to in paragraph (5), the Commissioner of the Korea Customs Service may modify, withdraw or cancel the result of an advance ruling notified pursuant to paragraph (2). In such cases, the Commissioner of the Korea Customs Service shall immediately notify such fact to the applicant for the advance ruling. <Newly Inserted on Dec. 31, 2018>

[This Article Wholly Amended on Dec. 30, 2010]

Article 37-2(Pre-Adjustment of Method of Determining Customs Value for Customs Duties and Method of Calculating Normal Price for National Taxes) #

(1) A person, who files an application for an advance ruling under Article 37 (1) because of his or her inquiry about the matter prescribed in Article 37 (1) 3, may simultaneously file an application for the prior approval of the method of calculating the normal price prescribed in Article 14 (1) of the Adjustment of International Taxes Act (limited to cases subject to unilateral advance pricing agreement under the proviso of Article 6 (2) of the same Act) with the Commissioner of the Korea Customs Service to undergo pre-adjustment of the customs value for customs duties and the normal price for national taxes (hereafter referred to as “pre-adjustment" in this Article). <Amended on Dec. 19, 2017; Dec. 22, 2020>

(2) Upon receipt of an application under paragraph (1), the Commissioner of the Korea Customs Service shall notify the Commissioner of the Korea Customs Service of the fact that he or she has received the application, by appending the application documents for the prior approval of the method of calculating the normal price, and shall consult with the Commissioner of the Korea Customs Service about the method of determining a customs value, the method of calculating the normal price, and the scope of the price to be pre-adjusted. <Amended on Dec. 19, 2017>

(3) When the consultation is held pursuant to paragraph (2), the Commissioner of the Korea Customs Service shall conduct pre-adjustment. <Amended on Dec. 19, 2017>

(4) The Commissioner of the Korea Customs Service shall notify the result of processing the application filed under paragraph (1) to the person who has filed an application for pre-adjustment and the Minister of Economy and Finance. <Amended on Dec. 19, 2017>

(5) Matters necessary for the methods, procedures, etc. for filing an application for pre-adjustment under paragraphs (1) through (4) shall be prescribed by Presidential Decree.

[This Article Newly Inserted on Dec. 23, 2014]

[Previous Article 37-2 moved to Article 37-3 <Dec. 23, 2014>]

Article 37-4(Submission of Data to Determine Customs Value of Goods Imported by Persons in Special Relationship) #

(1) Where the head of a customs office reviews the appropriateness of the customs value of goods imported by a person in a special relationship as at the time the amount of customs duties is assessed under Article 38 (2), he or she may request the person in a special relationship to submit data to determine such customs value (including computerized data). In such cases, the scope of data to be submitted, method for submission, etc. shall be prescribed by Presidential Decree. <Amended on Aug. 13, 2013; Dec. 31, 2022>

(2) Where it is unclear whether an amount that falls under Article 30 (1) is aggregated with an amount that does not fall thereunder, in the data to determine customs value submitted under paragraph (1), the head of a customs office may request the person in a special relationship to submit objective evidential data (including computerized data), based on which such amounts can be separately calculated. <Newly Inserted on Dec. 20, 2016; Dec. 31, 2022>

(3) Each person in receipt of a request to submit data to determine customs values under paragraph (1) or evidential data under paragraph (2) (hereinafter referring to “data to determine customs values, etc.), shall submit the relevant data within 60 days from the date of receipt of such request: Provided, That where he or she applies for an extension of the deadline for submission due to extenuating circumstances prescribed by Presidential Decree, the head of a customs office may extend the deadline by up to 60 days on only one occasion. <Amended on Dec. 20, 2016; Dec. 31, 2022>

(4) Where a person in a special relationship falls under any of the following, , the head of a customs office may determine a customs value, by the methods prescribed in Articles 31 through 35. In such cases, the head of a customs office shall consult with a person in a special relationship, as prescribed by Presidential Decree, before determining such customs value, and shall give such person an opportunity to present his or her opinion. <Newly Inserted on Dec. 20, 2016; Dec. 31, 2018; Dec. 31, 2022>

1. Where the person fails to submit data to determine customs values, etc. by the deadline prescribed in paragraph (3);

2. Where the person submits false data to determine customs values, etc.

(5) Where a person in a special relationship proves that he or she falls under the proviso of Article 30 (3) 4, the head of a customs office shall determine the customs value as prescribed in paragraphs (1) and (2) of the same Article, notwithstanding paragraph (4). <Newly Inserted on Dec. 31, 2018>

(6) Where a person in receipt of a request to submit data to determine customs values, etc. fails to submit data or to correct false data despite being subject to an administrative fine under Article 277 (1), the head of a customs office may request such person to submit missing data or to correct the false data. <Newly Inserted on Dec. 21, 2021; Dec. 31, 2022>

(7) Any person in receipt of a request to submit data as prescribed in paragraph (6) shall submit the requested data within 30 days from the receipt of such request. <Newly Inserted on Dec. 21, 2021>

[This Article Newly Inserted on Jan. 1, 2013]

[Title Amended on Dec. 31, 2022]

[Moved from Article 37-3 <Dec. 23, 2014>]

Article 38(Payment of Customs Duties by Self-Assessment) #

(1) Each person, who intends to import goods (excluding any goods on which customs duties are assessed and collected by the head of a customs office in accordance with Article 39), shall file a declaration to pay customs duties (hereinafter referred to as "declaration for duty payment") with the head of a customs office when he or she submits an import declaration.

(2) The head of a customs office in receipt of a declaration for duty payment shall review entries in an import declaration and other matters to be verified pursuant to this Act, but shall review the amount of duty by self-assessment after receiving an import declaration: Provided, That if it is difficult to secure a duty claim on the amount of duty by self-assessment, or if it is deemed inappropriate to review the amount of duty after receiving an import declaration on the goods prescribed by Ordinance of the Ministry of Economy and Finance, the amount of duty shall be reviewed before the acceptance of an import declaration.

(3) Where a person satisfying the requirements prescribed by the Commissioner of the Korea Customs Service in consideration of the duty payment records, the scale of imports, etc. requests for a review, the head of a customs office may permit him or her to autonomously review the amount of duty payment declared (hereinafter referred to as "self-review"), notwithstanding the main clause of paragraph (2). In such cases, the relevant person liable to pay duties shall submit the result of the self-review to the head of a customs office.

(4) Where a person liable to pay duties has found that the amount of duty payment declared is excessive or deficient before paying it, he or she may correct the amount of duty payment declared. In such cases, the due date for payment shall be the original due date for payment (referring to the due date for payment as referred to in Article 9).

(5) Matters necessary for the methods, procedures, etc. for declarations for duty payment, self-reviews, and correction of the amount of duty referred to in paragraph (4) shall be prescribed by Presidential Decree.

(6) Article 12 (1) 3 and Article 12 (2) and (3) of the National Tax Collection Act shall apply mutatis mutandis to the payment of customs duties. <Amended on Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 38-2(Revision) #

(1) Where a person liable to pay duties has found that there exists some deficiency in the amount of payment of customs duties by self-assessment, or any errors in the customs values forming a basis for duty computation, the tariff classification, etc., he or she may apply for a revision of the relevant amount of duty to the head of a customs office, as prescribed by Presidential Decree, within six months from the date on which the amount of payment of customs duties by self-assessment has been paid (hereinafter referred to as "revision period"). <Amended on Dec. 31, 2011>

(2) Where the head of a customs office has found that there exists some deficiency in the amount of payment of customs duties self-assessment, or any errors in the customs values forming a basis for duty computation, the tariff classification, etc., he or she may give notice to a person liable to pay duties to enable him or her to apply for a revision during the relevant revision period, as prescribed by Presidential Decree. In such cases, the person liable to pay duties who intends to apply for a revision of the amount of duties shall file an application with the head of a customs office, as prescribed by Presidential Decree. <Amended on Dec. 31, 2011>

(3) Deleted. <Dec. 31, 2011>

(4) Where a person liable to pay duties has filed an application for a revision of the deficient amount of duty pursuant to paragraph (1) and the latter part of paragraph (2), he or she shall pay the relevant duty by not later than the date following the date on which the relevant application for the revision has been filed.

(5) Where there still exists a deficiency in the amount of duty after revising the amount of duty in accordance with an application filed pursuant to paragraph (1) and the latter part of paragraph (2), the head of a customs office shall, notwithstanding Article 42, collect the deficient amount of duty by adding the amount computed based on the interest rate prescribed by Presidential Decree in consideration of the period from the date following the due date for payment (referring to due date for payment pursuant to Article 9) to the date on which the application for the revision has been filed, and the interest rate applied to time deposits of financial institutions: Provided, That the foregoing shall not apply in any of the following subparagraphs: <Amended on Dec. 31, 2011; Dec. 31, 2019; Dec. 21, 2021>

1. Where the goods prescribed by Presidential Decree are imported directly by the State or local governments;

2. Where a person liable to pay duties who has underpaid the amount of customs duties paid by self-assessment, has a good cause.

(6) Notwithstanding paragraph (5), where a duty payer files an application under paragraph (1) and the latter part of paragraph (2) after underreporting customs duties by improper acts pursuant to Article 42 (2), the head of a customs office shall collect additional duties under Article 42 (2). <Newly Inserted on Dec. 21, 2021; Dec. 31, 2022>

[This Article Wholly Amended on Dec. 30, 2010]

Article 38-3(Amendment and Rectification) #

(1) Where there exists any deficiency in the amount of payment of customs duties by self-assessment, a person liable to pay duties may file an amended declaration (limited to the day a period referred to in Article 21 (1) expires from the day the relevant revision period expires), as prescribed by Presidential Decree. In such cases, a person liable to pay duties shall pay the relevant customs duties by not later than the date following the date on which the amended declaration has been filed. <Amended on Jan. 1, 2013>

(2) Where a person liable to pay duties becomes aware that he or she has overpaid the amount of payment of customs duties by self-assessment, the amount of payment of customs duties which is applied for revision under Article 38-2 (1) and the amount of payment of customs duties which is applied for an amended declaration under paragraph (1) of this Article, he or she may file an application for rectification of the amount of payment of customs duties by self-assessment with the head of a customs office, within five years from the date on which the first declaration for duty payment has been filed, as prescribed by Presidential Decree. <Amended on Dec. 31, 2011; Aug. 13, 2013; Dec. 23, 2014; Dec. 20, 2016; Dec. 31, 2022>

(3) Where a person liable to pay duties becomes aware that he or she has overpaid the amount of duty for any reason prescribed by Presidential Decree, such as where any transaction or act, etc., which is the basis of calculating the duty base and the amount of duty in the first declaration or rectification becomes final and conclusive as different by a ruling (including a settlement or other acts as effective as the ruling) of the relevant lawsuit, he or she may file an application for rectification of the amount of duty with the head of a customs office, within two months from the date on which he or she has become aware of the occurrence of such reason, as prescribed by Presidential Decree, notwithstanding the period prescribed in paragraph (2). <Newly Inserted on Dec. 31, 2011; Dec. 20, 2016>

(4) Within two months from the receipt of an application for rectification under paragraph (2) or (3), the head of a customs office shall rectify the amount of duty or inform the applicant of the purport that there is no reason to rectify it. <Newly Inserted on Dec. 20, 2016>

(5) Where a person who has filed an application for rectification under paragraph (2) or (3) fails to receive any notification within two months as prescribed in paragraph (4), he or she may file an application for objection, examination, or adjudication under Chapter V or a request for examination under the Board of Audit and Inspection Act. <Newly Inserted on Dec. 20, 2016>

(6) Where the head of a customs office finds in the course of review that the amount of payment of customs duties by self-assessment, the amount of duty payment declared, or the amount of duty subject to an application for rectification under paragraphs (2) and (3), is excessive or insufficient, he or she shall rectify the said amount of duty, as prescribed by Presidential Decree. <Amended on Dec. 31, 2011; Dec. 20, 2016>

[This Article Wholly Amended on Dec. 30, 2010]

Article 38-4(Rectification of Customs Value of Imported Goods after Adjustment) #

(1) Where the transaction value of imported goods becomes different from the customs value that is a basis for computing the amount of payment of customs duties by self-assessment or the amount of rectification thereof pursuant to this Act, as the Commissioner of the competent Regional Tax Office or the head of the competent tax office has adjusted the transaction value of the relevant imported goods and taken a disposition to determine or rectify the duty base and the amount of duty pursuant to Article 7 (1) of the Adjustment of International Taxes Act or as the Commissioner of the National Tax Administration has granted prior approval of retroactive application relating to the transaction value of the relevant imported goods pursuant to Article 14 (3) of the same Act, a person liable to pay duties may file an application for rectification of the amount of duty with the head of a customs office within three months from the date on which he or she is aware of such disposition or prior approval (where he or she has been notified of the disposition or prior approval, the date on which he or she has been notified) or within five years from the date on which the first declaration for duty payment has been filed, as prescribed by Presidential Decree. <Amended on Jan. 1, 2014; Dec. 23, 2014; Dec. 19, 2017; Dec. 22, 2020>

(2) Upon receipt of an application for rectification under paragraph (1), the head of a customs office may rectify the amount of duty where he or she deems that the method of adjusting the transaction value of the relevant imported goods and basis for calculation thereof are in compliance with Articles 30 through 35, as prescribed by Presidential Decree.

(3) The head of a customs office shall either rectify the amount of duty or notify the relevant applicant of the purport that no reason exists to rectify the amount of duty, within two months from the date of receipt of the application for rectification filed under paragraph (1).

(4) An applicant dissatisfied with notification by the head of a customs office under paragraph (3) may file an application for the adjustment between the normal price for the national tax and the customs value for customs duties, with the Minister of Economy and Finance within thirty days from the date of receipt of said notification (where he or she fails to be notified within two months, the date on which two months pass). In such cases, Article 20 of the Adjustment of International Taxes Act shall apply mutatis mutandis. <Amended on Jun. 9, 2020; Dec. 22, 2020>

(5) An applicant who has not been notified within two months as prescribed in paragraph (3), may file an application for objection, examination, or adjudication under Chapter V or a request for examination under the Board of Audit and Inspection Act from the day following the date two months have elapsed. <Newly Inserted on Dec. 20, 2016>

(6) If necessary to rectify the amount of duty pursuant to paragraph (2), the head of a customs office may consult with the Commissioner of the competent Regional Tax Office or the head of the competent tax office. <Newly Inserted on Dec. 20, 2016>

[This Article Newly Inserted on Dec. 31, 2011]

Article 42(Additional Duties) #

(1) When the head of a customs office collects customs duties not paid by a person liable to pay duties (hereafter referred to as "amount of unpaid duties" in this Article) within a due date for payment (hereafter referred to as “statutory due date for payment" in this Article) referred to in Article 9 or collects any deficiency in the amount of duties (hereafter referred to as “deficiency in the amount of duties”) pursuant to Article 38-3 (1) or (6), he or she shall collect the aggregate of the following amounts as additional duties: <Amended on Dec. 31, 2011; Dec. 23, 2014; Dec. 20, 2016; Dec. 31, 2019; Dec. 22, 2020>

1. 10/100 of the relevant deficiency in the amount of duties;

2. The aggregate of the following amounts:

(a) The amount of unpaid duties or deficiency in the amount of duties × the period from the date following the statutory due date for payment to the date of payment of payment notice (excluding the period from the date of payment notice to the date of payment referred to in the due date for payment) × interest rate prescribed by Presidential Decree in consideration of the interest rate applied to overdue loans by the financial company, etc.;

(b) The amount of custom duty unpaid by the due date for payment specified in the payment notice among the amount of customs duties to be paid by the statutory due date for payment × 3/100 (limited to where the customs duties are not paid in full by the due date for payment).

(2) Notwithstanding paragraph (1), where a duty payer has under-reported customs duties by an improper act (referring to an act prescribed by Presidential Decree that a duty payer violates his or her duty to file a self-assessment on the duty base for customs duties or the amount of customs duties by fully or partially concealing or disguising the fact forming the basis of the duty base or calculation of the amount of duty), the head of a customs office shall collect the aggregate of the amount equivalent to 40/100 of the deficiency in the customs duties and the amount referred to in paragraph (1) 2 as additional duties. <Amended on Dec. 31, 2019; Dec. 31, 2022>

(3) In assessing and collecting customs duties on goods specified in subparagraph 11 of Article 16, the head of a customs office shall collect the aggregate of the following amounts as additional duties: Provided, That this shall not apply where an additional duty is collected under Article 241 (5) or where the head of a customs office deems that such goods are imported without an import declaration on a good cause, such as a natural disaster: <Newly Inserted on Dec. 15, 2015; Dec. 31, 2019; Dec. 22, 2020>

1. 20/100 of the relevant amount of customs duties (40/100, if the duty payer has been punished for committing an offense provided for in Article 269 or received a notification disposition);

2. The aggregate of the following amounts:

(a) The relevant amount of customs duties x the period from the date of import to the date of payment (excluding the period from the date of payment notice to the due date for payment specified in the payment notice) x the interest rate prescribed by Presidential Decree in consideration of the interest rates, etc. applied to overdue loans by financial companies, etc.;

(b) 3/100 x the relevant amount of customs duties unpaid by a due date for payment specified in the payment notice (limited to where a person fails to pay customs duties in full by the due date for payment specified in the payment notice).

(4) In applying paragraphs (1) through (3), where the period from the day following the due date for payment specified in the payment notice of to the payment date exceeds five years, such period shall be five years. <Newly Inserted on Dec. 31, 2019; Dec. 22, 2020>

(5) Where the amount of customs duties in arrears (including an internal tax collected by the head of a customs office, if any) is less than 1.5 million won, the additional duties prescribed in paragraph (1) 2 (a) or paragraph (3) 2 (a) shall not apply. <Newly Inserted on Dec. 31, 2019; Dec. 21, 2021>

(6) Where additional duties for payment delayed after the due date for payment specified in its payment notice is collected out of the additional duties prescribed by paragraph (1) 2 or (3) 2 (hereinafter referred to as the "additional duties for delayed payment"), a payment notice need not be issued. <Newly Inserted on Dec. 31, 2019; Dec. 22, 2020>

(7) Articles 21 (2) 11 (b) and (c), and 22 (4) 5 of the Framework Act on National Taxes shall apply mutatis mutandis to the creation and determination of tax liability for additional duties for delayed payment (limited to additional duties for payment delayed after the due date for payment specified in its payment notice). In such cases, "additional duty for delayed payment” under 47-4 (1) 1 and 2 and "statutory due date for payment" under Article 21 (2) 11 (b) of the Framework Act on National Taxes shall be respectively deemed “additional duty” and "statutory due date for payment specified in its payment notice under paragraph (1) 2 (a) and (3) 2 (a). Additional duties for delayed payment under paragraph (3) 2 (c) Article 47-4 (1) 3 shall be deemed“ prescribed by Article 47-4 (1) 1 and 2 in and 2 and due date for payment", and in Article 47-4 (1) 3) The additional tax for payment delay under Article 4 (1) shall be deemed additional duties under paragraph (1) 2 (b) and paragraph (3) 2 (b).” <Newly Inserted on Dec. 31, 2019; Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 42-2(Reduction or Exemption of Additional Duties) #

(1) In any of the following cases, the head of a customs office shall reduce or exempt the relevant amount from the amount of the additional duties provided for in Article 42 (1): <Amended on Dec. 21, 2021; Dec. 31, 2022>

1. Where a deficiency is found to exist in the amount of customs duties paid before an import declaration is accepted pursuant to Article 9 (2) and a person liable to pay duties files an amended declaration for the payment of the amount of the relevant customs duties or the head of the relevant customs office rectifies it before an import declaration is accepted: The sum of the amounts set forth in Article 42 (1) 1 and 2;

2. Where a person liable to pay duties files a declaration for duty payment based on a provisional value declaration under Article 28 (1) and pays the amount of the relevant customs duties (excluding cases where data submitted by a person liable to pay duties is found to be different from the fact and thus the ground for additional collection of customs duties arises): The sum of the amounts in Article 42 (1) 1 and 2;

3. Where the results of an advance ruling on a matter provided for in Article 37 (1) 3 have been notified and an amended declaration is filed on the amount of customs duties paid by self-assessment before the date the results of the advance ruling is notified in accordance with the method of determining the customs value notified within two months from the date of notification: The amount in Article 42 (1) 1;

4. Where a deficiency is caused by an erroneous application of goods subject to reduction or exemption or an erroneous application of reduction or exemption rate among goods prescribed by Ordinance of the Ministry of Economy and Finance under the proviso of Article 38 (2): The amount in Article 42 (1) 1;

5. Where an amended declaration is filed under Article 38-3 (1) (limited to an amended declaration filed before one year and six months pass from the date when the revision period expires under Article 38-2 (1)): The relevant amounts categorized as follows: Provided, That cases prescribed by Ordinance of the Ministry of Economy and Finance, such as where an amended declaration is filed knowingly in advance that the custom duty base and the amount of the relevant customs duties will be revised, shall be excluded herefrom:

(a) Where an amended declaration is filed before six months pass from the date on which the revision period prescribed in Article 38-2 (1) of the Act expires: 20/100 of an amount set forth in Article 42 (1) 1;

(b) Where an amended declaration is filed during a period exceeding six months but not exceeding one year and six months counting from the date on which the revision period referred to in Article 38-2 (1) of the Act expires: 10/100 of an amount set forth in Article 42 (1) 1;

6. In cases of goods prescribed by Presidential Decree, including goods directly imported by the State or a local government: The sum of the amounts prescribed in Article 42 (1) 1 and 2;

7. Where the Tariff Examination Committee referred to in the former part of Article 118-4 (9) fails to make a decision and give notice on the pre-assessment review within the period referred to in the main clause of Article 118 (3) (hereafter referred to as "decision and notice" in this subparagraph): 50/100 of the amount of an additional duty imposed for the period for which the decision and notice is delayed (the amount calculated by applying the delayed period of decision and notice in the formula set forth in Article 42 (1) 2 (a));

8. Where a person liable to pay duties has a good cause prescribed by Presidential Decree for deficiency in the paid or reported amount of duty: The sum of the amounts in Article 42 (1) 1 and 2.

(2) Any person who intends to have an additional duty reduced or exempted under paragraph (1) may file an application therefor, as prescribed by Presidential Decree.

[This Article Newly Inserted on Dec. 31, 2019]

Article 43-2(Deferment of Disposition on Default) #

(1) The head of a customs office may defer the seizure of property or the sale of seized property to be conducted according to a disposition on default with regard to an amount in arrears, as prescribed by Presidential Decree, where such deferment is deemed possible to collect the amount in arrears by operating normal business. <Amended on Dec. 22, 2020>

(2) The head of a customs office may release the seizure of the property already seized, if deemed necessary to grant deferment under paragraph (1).

(3) In deferring the seizure of property or releasing the seizure of the property already seized pursuant to paragraph (1) or (2), the head of a customs office may request provision of a security for payment of customs duties corresponding thereto.

(4) Notwithstanding paragraph (3), the head of a customs office may not request provision of a security for payment of customs duties from a defaulter if such head receives a plan to pay the amount in arrears from the defaulter who has not been punished for any violation of this Act, the Act on Special Cases concerning the Refund of Customs Duties Levied on Raw Materials for Export, or the Punishment of Tax Offenses Act within recent three years as of the date the deferment of the disposition on default is determined and recognizes the validity of such plan. <Amended on Dec. 22, 2020>

(5) Where a defaulter who has been granted the deferment of a disposition on default falls under any of the following cases, the head of a customs office may revoke the deferment of the disposition on default, and collect the amount in arrears relevant to the deferment in a lump sum: Provided, That the head of a customs office may choose not to revoke the deferment of the disposition on default where he or she deems that any good cause exists in cases falling under subparagraph 1: <Amended on Dec. 22, 2020>

1. Where the amount in arrears is not paid in accordance with the relevant installment payment plan;

2. Where an order by the head of the customs office to change the security or any other order by the head of the customs office to perpetuate the security is not followed;

3. Where it is deemed unnecessary to grant deferment, due to changes in property status or other circumstances;

4. Where it is deemed impossible to collect the full amount in arrears relevant to the deferment until the deferred due date by falling under any of the following cases:

(a) Where a compulsory collection or disposition on default has been imposed due to failure to pay any national tax, local tax, or public charge;

(b) Where auction for compulsory execution, execution of a security right, etc. under the Civil Execution Act has begun;

(c) Where a disposition on suspension of transaction has been imposed in a clearing house designated under the Bills of Exchange and Promissory Notes Act or the Check Act;

(d) Where the business proprietor is declared bankrupt pursuant to the Debtor Rehabilitation and Bankruptcy Act;

(e) Where the relevant corporation has been dissolved;

(f) Where default of any customs duties has occurred or where an act intended to evade any customs duties is deemed existent.

(6) When deferring a disposition on default pursuant to paragraph (1) or revoking the deferment of a disposition on default pursuant to paragraph (5), the head of a customs office shall notify the defaulter of such fact. <Amended on Dec. 22, 2020>

(7) In any of the following cases, the head of a customs office may defer again a disposition on default with regard to an amount in arrears for which payment has been deferred pursuant to paragraph (1), after a period of deferment to pay such amount in arrears lapses: <Amended on Dec. 22, 2020>

1. Where no revocation of the deferment of a disposition on default is made pursuant to the proviso, with the exception of the subparagraphs, of paragraph (5);

2. Where the deferment of seizure or sale is revoked pursuant to paragraph (5) 3.

(8) The Commissioner of the Korea Customs Service may ask the head of a relevant institution to inquire about criminal records (limited to the cases of this Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, the Act on Special Cases concerning the Refund of Customs Duties Levied on Raw Materials for Export, or the Punishment of Tax Evaders Act) in order to ascertain the violation of paragraph (4), and he or she shall comply with a request for cooperation except in extenuating circumstances. <Newly Inserted on Dec. 22, 2020>

(9) Except as provided in paragraphs (1) through (8), matters necessary for the deferment of seizure or sale, such as application for and notification of deferment of seizure or sale, and the period of deferment, shall be prescribed by Presidential Decree. <Amended on Dec. 22, 2020>

[This Article Newly Inserted on Dec. 31, 2018]

[Title Amended on Dec. 22, 2020]

Article 50(Priority in Application of Tariff Rates) #

(1) Basic tariff rates and provisional tariff rates shall be governed by attached Schedules of Tariff Rates; and provisional tariff rates shall take priority over the basic tariff rates in the application thereof.

(2) Tariff rates referred to in subparagraph 3 of Article 49 shall take priority over tariff rates as shown in attached Schedules of Tariff Rates in the application according to the following order: <Amended on Dec. 31, 2018>

1. Tariff rates under Articles 51, 57, 63, 65, 67-2, 68, and subparagraph 2 of Article 69;

2. Tariff rates under Articles 73 and 74;

3. Tariff rates under subparagraphs 1, 3 and 4 of Article 69, and Articles 71 and 72;

4. Tariff rates under Article 76.

(3) Notwithstanding paragraph (2), tariff rates referred to in paragraph (2) 2 shall be preferentially applied only if such tariff rates are lower than basic tariff rates, provisional tariff rates and tariff rates referred to in paragraph (2) 3 and 4; and tariff rates under Article 71 among tariff rates referred to in paragraph (2) 3 shall be preferentially applied only if tariff rates under Article 71 are lower than tariff rates referred to in paragraph (2) 4: Provided, That the rates of tariff concessions made at a rate equivalent to the difference between domestic and foreign prices in tariff negotiations with an international organization under Article 73 and the rates of tariff concessions (including the rates of tariff concessions made to the market access quota) made to goods prescribed by Presidential Decree among agricultural, forest and livestock products to which a tariff concession was made at a rate higher than basic tariff rates in the process of opening the domestic market shall take priority over basic tariff rates and provisional tariff rates in the application thereof.

(4) The application of provisional tariff rates to goods subject to the application of provisional tariff rates in attached Schedules of Tariff Rates may be suspended, entirely or partially, as prescribed by Presidential Decree or provisional tariff rates may be raised or lowered to adjust the rate differential with basic tariff rates.

(5) In the application of the tariff rates referred to in subparagraph 3 of Article 49, in cases of specific customs duties in attached Schedules of Tariff Rates, an amount equivalent to the relevant tariff rate shall be applied.

[This Article Wholly Amended on Dec. 30, 2010]

Article 53(Provisional Measures Prior to Assessing Anti-Dumping Duties) #

(1) In any of the following cases in which an investigation has already started to determine whether anti-dumping duties are assessed, the Minister of Economy and Finance may designate relevant goods, a supplier or an exporting country thereof, and order an additional assessment of provisional anti-dumping duties not exceeding an amount equivalent to a provisionally estimated dumping margin for a fixed period or take a measure to order provision of security (hereafter referred to as "provisional measure" in this Sub-section), as prescribed by Presidential Decree, even before such investigation is completed in order to prevent any injury which could arise during the investigation period: <Amended on Jun. 9, 2020>

1. Where there exists sufficient evidence presuming the existence of the fact of dumping and the fact of material injury, etc. caused thereby with respect to the relevant goods;

2. Where there exists the most reliable information even though the undertaking provided for in Article 54 fails to be fulfilled, a request for the provision of materials with respect to carrying out such undertaking and a request for permitting the verification of the provided data failed to be complied with.

(2) In any of the following cases, provisional anti-dumping duties paid shall be refunded or the offered security shall be rescinded, as prescribed by Presidential Decree:

1. Where an investigation has been closed after a request for the assessment of anti-dumping duties on goods against which the provisional measure has been taken, has been withdrawn;

2. Where a decision has been made on whether anti-dumping duties are assessed on goods against which the provisional measure has been taken;

3. Where the undertaking provided for in Article 54 is accepted.

(3) Notwithstanding paragraph (2), if the amount of anti-dumping duties exceeds the amount of provisional anti-dumping duties in any of the following cases, the difference therefrom shall not be collected and if the amount of anti-dumping duties falls short of the amount of provisional anti-dumping duties, the difference therefrom shall be refunded:

1. Where the undertaking provided for in Article 54 has been accepted after the existence of the fact of dumping and the fact of material injury, etc. caused thereby are made definite as a result of conducting an investigation on such dumping of the relevant goods and injury to the industry caused thereby;

2. Where anti-dumping duties have been assessed retroactively in accordance with the proviso of Article 55.

[This Article Wholly Amended on Dec. 30, 2010]

Article 59(Provisional Measures Prior to Assessment of Countervailing Duties) #

(1) Where any imported goods, into which an investigation commences to determine whether a countervailing duty thereon is assessed, are deemed to have been manufactured using the subsidies, etc. and in any of the following cases, the Minister of Economy and Finance may designate their exporter and exporting country, and order the assessment of a provisional countervailing duty not exceeding an amount equivalent to the estimated amount of the subsidies, etc. for a fixed period or take a measure to order provision of security (hereafter referred to as "provisional measure" in this Sub-section), as prescribed by Presidential Decree, even before such investigation is completed in order to protect the relevant domestic industry:

1. Where it is verified that sufficient evidence exists presuming the fact that the imported goods has caused material injury, etc. to the domestic industry;

2. Where there exists the most reliable information even though the undertaking provided for in Article 60 is withdrawn or fails to be fulfilled and data pertaining to the implementation of such undertaking are not provided.

(2) Where an investigation is closed after a request for assessing a countervailing duty on goods, in relation to which a provisional measure is taken, is withdrawn or a decision is made on whether a countervailing duty is assessed, or the undertaking provided for in Article 60 is accepted, any provisional countervailing duty paid shall be refunded and the offered security shall be rescinded, as prescribed by Presidential Decree: Provided, That in any of the following cases, if the amount of a countervailing duty exceeds the amount of a provisional countervailing duty, the difference therefrom shall not be collected and if the amount of a countervailing duty falls short of the amount of provisional countervailing duty, the difference therefrom shall be refunded:

1. Where the undertaking provided for in Article 60 is accepted after the payment of the subsidies, etc. and material injury, etc. caused thereby is made definite as a result of conducting an investigation to find the payment of such subsidies, etc. and injury to the industry caused thereby;

2. Where a countervailing duty has been assessed retroactively in accordance with the proviso of Article 61.

[This Article Wholly Amended on Dec. 30, 2010]

Article 65(Goods Subject to Emergency Tariffs) #

(1) If the outcomes of an investigation verify that the increased import of specific goods causes or is likely to cause an material injury (hereafter referred to as "material injury, etc." in this Article) on the domestic industry which produces the same goods or goods that directly compete with such specific goods (hereafter referred to as "domestic industry" in this Article) and if it is deemed necessary to protect the domestic industry, an additional tariff may be assessed (hereafter referred to as "emergency tariff") on the relevant imported goods to the extent necessary to prevent, remedy and adjust the material injury, etc. (hereinafter referred to as "relief, etc. of injury").

(2) A decision on whether an emergency tariff is assessed and its substances shall be made after examining the necessity to protect the relevant domestic industry, international trade relations and compensation levels following the assessment of such emergency tariff and the consequent impact, etc. on the entire national economy.

(3) When the Minister of Economy and Finance assesses an emergency tariff, he or she shall consult with the relevant country about the means of providing appropriate trade compensation for negative effects resulting from the assessment of such emergency tariff.

(4) The assessment of any emergency tariff and any provisional emergency tariff under Article 66 (1) shall apply exclusively to goods imported after a decision on the measures to assess them has been executed.

(5) The assessment period of an emergency tariff shall not exceed four years and the assessment period of a provisional emergency tariff under Article 66 (1) shall not exceed 200 days: Provided, That if any such assessment period is extended according to outcomes brought about as a result of the review conducted in accordance with Article 67, the assessment period of an emergency tariff and the assessment period of a provisional emergency tariff, the application period of import volume limit, etc. under Article 39 (1) of the Foreign Trade Act (hereafter referred to as "import quotas, etc." in this Article and Article 66) and any extended period shall not exceed eight years in aggregate.

(6) Goods subject to the assessment of an emergency tariff or a provisional emergency tariff under Article 66 (1), tariff rates, application period, volume, means of import control and other necessary matters shall be prescribed by Ordinance of the Ministry of Economy and Finance.

(7) When the Minister of Economy and Finance deems it necessary to determine whether an emergency tariff or a provisional emergency tariff under Article 66 (1) should be assessed, he or she may request the heads of the relevant administrative agencies, interested persons, etc. to render necessary cooperation, including submission of related materials.

[This Article Wholly Amended on Dec. 30, 2010]

Article 67-2(Assessment of Emergency Tariff on Goods from Particular Countries) #

(1) Where the outcomes of an investigation verify that any goods, the country of origin of which is a country prescribed by Presidential Decree (hereafter referred to as "goods of a particular country" in this Article) fall under any of the following cases, emergency tariffs (hereinafter referred to as "emergency tariffs on the goods of a particular country") may be additionally assessed thereon within limits permitted at international conventions or general international rules to relieve or prevent injuries therefrom:

1. Where the increased import of the relevant goods causes or is likely to cause any disruption to the domestic market;

2. Where the relevant goods are imported or is likely to be imported to Korea following a serious trade turnaround triggered by measures taken by member countries of the World Trade Organization to relieve or prevent any injury in their respective countries caused by the increased import of the relevant goods.

(2) "Causes or is likely to cause any disruption to the domestic market" in paragraph (1) 1 means cases where the increased import of goods of a particular country causes or is likely to cause substantial injury on the domestic industry which produces the same goods or goods under direct competition with such specific goods.

(3) Matters necessary for goods subject to the assessment of emergency tariffs or provisional emergency tariffs on the goods of a particular country referred to in paragraph (5), tariff rates, application period, volume, means of import-control, etc. shall be prescribed by Ordinance of the Ministry of Economy and Finance.

(4) When the Minister of Economy and Finance intends to assess the emergency tariffs on the goods of a particular country, he or she may consult in advance with the particular country to figure out methods to resolve the impending trade dispute.

(5) Where it is deemed that unless measures are taken to prevent disruption to the domestic market while an investigation is in progress to determine whether the emergency tariffs are assessed on the goods of a particular country pursuant to paragraph (1) 1, the domestic market is undermined by unrecoverable injury or is likely to be undermined by such injury, the provisional emergency tariffs may be assessed on the goods of the particular country (hereinafter referred to as "provisional emergency tariffs on the goods of a particular country") for up to 200 days to the extent necessary to relieve or prevent such injury before the investigation is completed.

(6) Where the goods of a particular country are determined not to disrupt the domestic market as a result of conducting an investigation to determine whether the emergency tariffs are assessed on the goods of the particular country, the provisional emergency tariffs on the goods of the particular country which are paid in accordance with paragraph (5) shall be refunded.

(7) Where member countries of the World Trade Organization discontinue taking measures against the goods of a particular country which cause Korea to assess the emergency tariffs on the goods of the particular country pursuant to paragraph (1) 2, the assessment of the emergency tariffs on the goods of the particular country shall be suspended within 30 days from the date of such discontinuation.

(8) Articles 65 (2), (4) and (7), 66 (2) and 67 shall apply mutatis mutandis to the assessment of the emergency tariffs on the goods of a particular country or the provisional emergency tariffs on the goods of a particular country.

[This Article Wholly Amended on Dec. 30, 2010]

Article 83(Application of Specific Use Duty Rates) #

(1) A person, who seeks application of a lower duty rate on goods on the grounds that he or she uses the goods whose tariff rates are differently prescribed by Presidential Decree or Ordinance of the Ministry of Economy and Finance according to their purposes in accordance with attached Schedules of Tariff Rates or Articles 50 (4), 65, 67-2, 68, 70 through 73, and 76, for purposes that have a lower duty rate (hereinafter referred to as "specific use duty rate"), shall file an application with the head of a customs office, as prescribed by Presidential Decree: Provided, That this shall not apply where the nature and form of such goods make it impossible to use them for another purpose. <Amended on Dec. 21, 2021>

(2) No goods to which a specific use duty rate is applied shall be used for or converted to a purpose other than the relevant purposes for a period fixed by the Commissioner of the Korea Customs Service according to the standards prescribed by Presidential Decree up to three years from the date on which the import declaration thereon is accepted: Provided, That this shall not apply to any of the following cases: <Amended on Dec. 21, 2021>

1. Where prior approval is obtained from the head of a customs office, as prescribed by Presidential Decree;

2. Where the goods fall under the proviso of paragraph (1).

(3) Where the goods under paragraph (1) are used for a purpose other than the relevant purposes or transferred to a person who intends to use such goods for a purpose other than the relevant purposes within a period fixed pursuant to paragraph (2), an amount of duties equivalent to a difference between an amount of duties calculated based on a tariff rate that does not require the relevant goods to be used for the specific purpose and an amount of duties calculated based on the relevant specific use duty rate shall be promptly collected from the person who uses the relevant goods for a purpose other than the particular purpose or a transferor and if it is impossible to collect the relevant amount of duties from a transferor, such amount of duties shall be collected from a transferee: Provided, That this shall not apply where the goods are destroyed or lost due to natural disasters or other unavoidable causes, or disposed of by obtaining prior approval therefor from the head of a customs office.

[This Article Wholly Amended on Dec. 30, 2010]

Article 86(Advance Rulings on Tariff Classification Applied to Specific Goods) #

(1) A person who intends to import or export goods, a manufacturer of goods to be exported, a licensed customs broker, a customs brokers' corporation, or a corporation for handling clearance under the Licensed Customs Broker Act (hereinafter referred to as "licensed customs broker, etc.") may file an application with the Commissioner of the Korea Customs Service for an advance ruling on the tariff classification on attached Schedules of Tariff Rates to be applied to the relevant goods prior to filing an export or import declaration pursuant to Article 241 (1), accompanied by documents prescribed by Presidential Decree. <Amended on Jan. 1, 2013>

(2) Upon receipt of an application for an advance ruling referred to in paragraph (1) (hereinafter referred to as "advance ruling"), the Commissioner of the Korea Customs Service shall issue an advance ruling on the tariff classification to be applied to the relevant goods and notify the applicant of the results thereof within a period prescribed by Presidential Decree: Provided, That where it is impractical to issue an advance ruling on such tariff classification due to the insufficiency, etc. of documents presented, a notice of such fact shall be given to the applicant. <Amended on Dec. 23, 2014; Dec. 15, 2015>

(3) A person who has received a notice under paragraph (2) may submit an application for a review of an advance ruling to the Commissioner of the Korea Customs Service along with the documents prescribed by Presidential Decree within 30 days from the receipt date of such notice. In such cases, the Commissioner of the Korea Customs Service shall issue a review of the advance ruling on the tariff classification to be applied to the relevant goods, and notify the applicant thereof within a period prescribed by the Presidential Decree; and where it is impractical to issue a review of the advance ruling on the tariff classification due to insufficiency, etc. of documents presented, a notice of such fact shall be given to the applicant. <Newly Inserted on Dec. 23, 2014; Dec. 31, 2018>

(4) The Commissioner of the Korea Customs Service shall publicly notify or publish the tariff classification, the name, use, standards of such goods, and other necessary matters to be applied to the goods of which an advance ruling on the tariff classification is issued under the main clause of paragraph (2) and to the goods of which the applicable tariff classification is modified as the result of a review of an advance ruling issued under paragraph (3): Provided, That the Commissioner of the Korea Customs Service may choose not to publicly notify or publish the tariff classification to be applicable to the relevant goods if he or she deems it inappropriate to publicly notify or publish the tariff classification for such reason that it contains trade secret of the applicant. <Amended on Jan. 1, 2013; Dec. 23, 2014; Dec. 15, 2015>

(5) When any goods on which an import or export declaration is filed under Article 241 (1) are identical to the goods in relation to which a notice referred to in the main clause of paragraph (2) or paragraph (3) is served, the head of a customs office shall apply tariff classification thereto as described in such notice. In such cases, where the tariff classification to apply is modified as the result of a review of an advance ruling issued under paragraph (3), the modified tariff classification shall apply from the date on which the applicant is notified of the details of modification or the date of the public notification or publication provided in paragraph (4), whichever is the earlier (hereinafter referred to as "modified date"), however, it may apply differently as provided for in the following standards: <Amended on Dec. 23, 2014; Dec. 15, 2015>

1. Where the application of tariff classification applicable prior to the modification to goods loaded for export to Korea before 30 days pass from the date of modification, is advantageous to an import declarant: Tariff classification applicable prior to the modification shall be applied;

2. In any of the following cases: Modified tariff classification shall also be applied retroactively to the goods the export or import declaration on which is received prior to the date of modification:

(a) Where the tariff classification is modified due to any ground attributable to the applicant, such as submission of false data;

(b) Any of the following cases which is advantageous to an import or export declarant:

(i) Where there is no ground attributable to an applicant who falls under paragraph (1) or (3), such as incompleteness of submission of data;

(ii) Where a person, other than an applicant falling under paragraph (1) or (3), files an export or import declaration in accordance with the tariff classification determined and publicly announced or published by the Commissioner of the Korea Customs Service.

(6) Where it is necessary to conduct physical and chemical analysis of the relevant goods to issue an advance ruling or a review of the advance ruling on tariff classification pursuant to the main clause of paragraph (2) or paragraph (3), the Commissioner of the Korea Customs Service may require a person who files an application for an advance ruling or a review of the advance ruling on the relevant tariff classification to pay fees prescribed by Ordinance of the Ministry of Economy and Finance. <Amended on Dec. 23, 2014>

(7) The result of an advance ruling notified pursuant to the main clause of paragraph (2) or result of a review notified pursuant to paragraph (3) shall be valid until the tariff classification is modified pursuant to Article 87 (1) or (3). <Amended on Dec. 22, 2020>

(8) Procedures and methods of an advance ruling and a review of the advance ruling on the tariff classification, and other necessary matters shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 23, 2014>

[This Article Wholly Amended on Dec. 30, 2010]

Article 87(Modification and Application of Tariff Classification Applied to Specific Goods) #

(1) The Commissioner of the Korea Customs Service may modify tariff classification to be applied to the relevant goods if it is necessary to modify tariff classification which has undergone an advance ruling or a review of the advance ruling under Article 86 or if he or she modifies tariff classification conducted ex officio due to an unforeseen circumstance. <Amended on Dec. 23, 2014; Dec. 15, 2015; Dec. 31, 2019>

(2) When the Commissioner of the Korea Customs Service modifies tariff classification under paragraph (1), he or she shall publicly notify the contents thereof and serve a notice of modified contents on the applicant who has been notified under Article 86 (2) or (3): Provided, That the Commissioner of the Korea Customs Service may choose not to publicly notify the tariff classification to be applicable to the relevant goods, if he or she deems it inappropriate to publicly notify the tariff classification for such reason that it contains trade secret of the applicant, etc. <Amended on Dec. 23, 2014; Dec. 15, 2015>

(3) A person who has received a notice under paragraph (2) may submit an application for a review to the Commissioner of the Korea Customs Service along with the documents prescribed by Presidential Decree within 30 days from the receipt date of such notice. In such cases, Article 86 (3), (4), (6), and (8) shall apply mutatis mutandis to the period for the review, the notification, public notification and publication of the result of the review, fees, and the procedures and method for the review. <Newly Inserted on Dec. 23, 2014; Dec. 15, 2015>

(4) Where tariff classification is modified under paragraph (1) or (3), the provisions of Article 86 (5) shall apply mutatis mutandis to the application of tariff classification: Provided, That where tariff classification is modified due to amendment to any related statutes or regulations or under Article 84, the provisions of Article 86 (5) 2 (b) shall not apply mutatis mutandis. <Amended on Dec. 15, 2015>

(5) Where tariff classification for which an advance ruling or a review of the advance ruling has been conducted under Article 86, is modified in accordance with paragraph (1) or (3), the modified tariff classification shall remain valid until it is modified in accordance with paragraph (1) or (3). <Amended on Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 88(Exemption from Customs Duty on Goods for Diplomats) #

(1) Customs duties shall be exempted on any of the following imported goods:

1. Goods used by foreign embassies, legations and other institutions corresponding thereto for their official business in Korea;

2. Goods used by foreign ambassadors, ministers, other diplomats corresponding thereto and their family living in Korea;

3. Goods used by foreign consulates and other institutions corresponding thereto for their official business in Korea;

4. Goods used by staff members prescribed by Presidential Decree and their family, from among staff members of foreign embassies, legations, consulates and staff members of other institutions corresponding thereto and their family living in Korea;

5. Goods imported by any foreign contractor under the terms and conditions of a contract entered into between such foreign contractor and the Government to undertake any project;

6. Goods used by any adviser and engineer dispatched by any international organization and any foreign government to the Government of Korea and other persons prescribed by Ordinance of the Ministry of Economy and Finance.

(2) No one shall obtain by transfer goods prescribed by Ordinance of the Ministry of Economy and Finance among goods on which customs duties are exempted in accordance with paragraph (1) to use them for purposes other than the one provided for in paragraph (1) for a period fixed by the Commissioner of the Korea Customs Service according to the standard prescribed by Presidential Decree up to three years from the date on which an import declaration thereon is accepted: Provided, That this shall not apply where prior approval therefor is obtained from the head of a customs office, as prescribed by Presidential Decree.

(3) Where goods prescribed by Ordinance of the Ministry of Economy and Finance under paragraph (2) are transferred for using them for purposes other than the one provided for in paragraph (1) within the period provided for in paragraph (2), customs duties exempted therefrom shall be promptly collected from a transferee.

[This Article Wholly Amended on Dec. 30, 2010]

Article 89(Exemption from Customs Duties on Goods Subject to Uneven Tariff Rates) #

(1) Goods prescribed by Ordinance of the Ministry of Economy and Finance may be exempted from customs duties, from among the parts and raw materials (including re-imported parts that are repaired or manufactured in a foreign country after having been exported and raw materials that are processed and repaired) used by a small or medium enterprise under Article 6 (1) of the Restriction of Special Taxation Act (hereafter referred to as "small or medium enterprise" in this Article) to manufacture or repair any of the following goods at a factory designated by the head of a customs office, as prescribed by Presidential Decree, in order to correct uneven tariff rates: <Amended on Jan. 1, 2013; Dec. 31, 2018; Dec. 22, 2020>

1. Aircraft (including parts);

2. Equipment used to manufacture semiconductors (including accessory machinery thereof).

(2) None of the following persons shall be designated under paragraph (1): <Newly Inserted on Dec. 15, 2015>

1. A person who falls under any of subparagraphs 1 through 5 and 7 of Article 175;

2. A person for whom two years have not passed from the date on which the designation was revoked under paragraph (4) (excluding where it was revoked by reasons falling under any of subparagraphs 1 through 3 of Article 175);

3. A corporation for which a person who falls under subparagraph 1 or 2 works as an executive officer (limited to a person who is directly in charge of or who supervises the operation of the relevant factory).

(3) The period of designation of any factory referred to in paragraph (1) shall not exceed three years, and such period may be extended upon request from the designated person.

(4) If a person designated under paragraph (1) falls under any of the following cases, the head of a customs office may revoke the designation: Provided, That in cases falling under subparagraph 1 or 2, the designation shall be revoked: <Newly Inserted on Dec. 15, 2015; Dec. 31, 2018>

1. Where he or she falls under any subparagraph of paragraph (2): Provided, That this shall not apply to cases falling under paragraph (2) 3, where a corporation which has a person falling under subparagraph 2 or 3 of Article 175 as its executive officer replaces the relevant executive officer within three months;

2. Where the agency has obtained the designation by fraud or other improper means;

3. Where the head of a customs office deems it impractical to achieve the purpose of establishing the designated factory due to its shutdown for not less than one year.

(5) Articles 179, 180 (2), 182 and 187 shall apply mutatis mutandis to any designated factory under paragraph (1). <Amended on Jan. 1, 2013; Dec. 15, 2015>

(6) Customs duties on the parts and raw materials that a person who is not a small or medium enterprise uses for manufacturing or repairing goods referred to in paragraph (1) 1 at a factory designated by the head of a customs office, as prescribed by Presidential Decree, referred to in paragraph (1), shall be reduced or exempted as follows: <Newly Inserted on Dec. 31, 2018; Dec. 22, 2020; Dec. 21, 2021>

1. With respect to the reduction or exemption of the customs duties of goods prescribed by Ordinance of the Ministry of Economy and Finance among goods subject to Annex 4 Agreement on Trade in Civil Aircraft of the Marrakesh Agreement Establishing the World Trade Organization, the reduction rate that falls under each relevant applicable period shall apply to the portion of import declaration filed during the period classified in the following table:

2. With respect to the reduction or exemption of the customs duties of goods other than those referred to in subparagraph 1, the reduction rate that falls under each relevant applicable period shall apply to the portion of import declaration filed during the period classified in the following table:

(7) Notwithstanding paragraph (6), paragraph (1) shall apply mutatis mutandis to parts and raw materials used by the State and local governments to manufacture or repair goods referred to in paragraph (1) 1. <Newly Inserted on Dec. 22, 2020>

(8) Where a person designated pursuant to paragraph (1) intends to modify any designated matter, he or she shall file a report on modification with the head of a customs office, as prescribed by the Commissioner of the Korea Customs Service. <Newly Inserted on Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

[Title Amended on Jan. 1, 2013]

Article 92(Exemption from Customs Duties for Goods Used by Government) #

Any of the following imported goods may be exempt from customs duties: <Amended on Mar. 23, 2013; Jul. 26, 2017; Dec. 21, 2021>

1. Goods donated to the State agencies or local governments for official use: Provided, That any goods prescribed by Ordinance of the Ministry of Economy and Finance shall be excluded herefrom;

2. Military goods imported by the Government (including cases where a person, other than the Government, imports military goods on commission by the Government) from foreign countries: Provided, That any goods prescribed by Ordinance of the Ministry of Economy and Finance shall be excluded herefrom;

2-2. Goods used for the security service for the head of the State;

3. Goods returned from military forces stationed overseas or overseas diplomatic missions, which were used for official business;

4. Goods imported for the purposes of emergency communications and radio wave controls upon the recognition of the Minister of Science and ICT that such goods are critically necessary for national security;

5. Publications, records, recorded tapes, recorded slides, exposed films and other goods and materials similar thereto which have been imported directly by the Government;

6. Goods prescribed by Ordinance of the Ministry of Economy and Finance from among machinery, appliances, etc. imported by the State or local governments (including corporations established, invested or contributed by the State or local governments) to measure or analyze environmental pollution (including noise and vibration);

7. Goods prescribed by Ordinance of the Ministry of Economy and Finance and imported by the State and local governments (including corporations established, invested or contributed by the State or local governments) to measure, conserve or improve the quality of drinking water;

8. Goods imported by the Director of the National Intelligence Service or a person entrusted by the Director of the National Intelligence Service determined as critically necessary for national security.

[This Article Wholly Amended on Dec. 30, 2010]

Article 93(Exemption from Customs Duties for Specific Goods) #

Any of the following imported goods may be exempt from customs duties: <Amended on Mar. 23, 2013; Jul. 31, 2019; Jun. 9, 2020>

1. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are used for breeding animals and plants and improving seeds;

2. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are imported by participants for the exhibitions at fairs, international sports competitions and other events similar thereto which are prescribed by Ordinance of the Ministry of Economy and Finance;

3. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are donated by foreign countries for the purposes of restoration support and rescues in cases of nuclear accidents or radioactive emergencies;

4. Fish and marine life (including fishery products processed or manufactured using such fish and marine life in Korean fishing boats; hereafter the same shall apply in this Article) collected or caught by Korean fishing boats in the territorial waters of any foreign country by obtaining permission from the government of such foreign country;

5. Fish and marine life recommended by the Minister of Oceans and Fisheries which are collected or caught by any Korean fishing boat in cooperation with foreign fishing boat in a manner prescribed by Ordinance of the Ministry of Economy and Finance;

6. Fish and marine life recommended by the Minister of Oceans and Fisheries after consulting with the Minister of Economy and Finance from among fish and marine life that a person collects or catches through a joint venture with any foreigner by obtaining permission from the Minister of Oceans and Fisheries, in a manner conforming with the requirements prescribed by Ordinance of the Ministry of Economy and Finance;

7. Non-recyclable goods prescribed by Ordinance of the Ministry of Economy and Finance which are used to pack fish and marine life collected or caught by Korean fishing boats, etc. and other fish and marine life referred to in subparagraphs 5 and 6;

8. Goods which are in conformity with the requirements prescribed by Ordinance of the Ministry of Economy and Finance to be used as raw materials for a pilot production to verify whether machinery and appliances manufactured by a domestic small and medium enterprise under Article 2 of the Framework Act on Small and Medium Enterprises, upon a request by a foreign buyer, are in conformity with standards and functions specified by such foreign buyer;

9. Goods which belong to the head of a foreign country, his or her family and entourage members who visit Korea;

10. Parts and equipment of a dismantled Korean ship or means of transportation which has been wrecked;

11. Goods necessary to construct or repair bridges, communications facilities, undersea tunnels and other facilities corresponding thereto, to link Korea and foreign countries;

12. Goods prescribed by Ordinance of the Ministry of Economy and Finance as certificates to be placed on exported goods, indicating that such exported goods are in conformity with conditions, including but not limited to the quality, standard and safety specified by the competent agency of any importing country;

13. Goods used for restoring damage caused by an accident to any Korean ship or aircraft overseas at the expense of any foreign insurance company or foreign offender;

14. Goods imported as parts used to repair the breakdown of any Korean ship or aircraft, which is caused by an accident overseas during a warranty period at the expense of any foreign seller, which is specified in a sales contract;

15. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are imported as sporting goods (including their components) for the Olympic Games, Paralympics, Deaflympics, Asian Games and Asian Paralympics;

16. Materials necessary to construct, maintain and ornament national cemeteries and funeral goods used to make coffins of those who are buried in national cemeteries and the boxes of remains;

17. Personal belongings of any predecessor that are inherited to any person residing in Korea following the death of such predecessor;

18. Unprocessed raw gemstones and bare stones prescribed by Ordinance of the Ministry of Economy and Finance.

[This Article Wholly Amended on Dec. 30, 2010]

Article 97(Exemption from Customs Duties for Re-Exportation) #

(1) Customs duties may be exempted on goods re-exported within any of the following periods from the date on which an import declaration thereon has been accepted:

1. Goods prescribed by Ordinance of the Ministry of Economy and Finance: A period fixed by the head of a customs office according to the standards prescribed by Presidential Decree up to one year: Provided, That the head of such customs office may extend such period by up to one year when he or she deems that extenuating circumstances exist;

2. Goods prescribed by Ordinance of the Ministry of Economy and Finance as goods that have to be re-exported after the lapse of one year or over due to unavoidable causes: A period fixed by the head of a customs office.

(2) No goods which are exempted from customs duties in accordance with paragraph (1) shall be used for purposes other than those prescribed in the same paragraph or transferred within a period fixed in the same paragraph: Provided, That this shall not apply where the head of a customs office pre-approves them, as prescribed by Presidential Decree.

(3) In any of the following cases, customs duties which were exempted shall be promptly collected from a person who failed to re-export such goods, who used such goods for other purposes or who transferred such goods. If it is impossible to collect such exempted customs duties from a transferor, the exempted customs duties in question shall be collected from a transferee: Provided, That this shall not apply where the goods in question have been destroyed or lost due to any disaster or unavoidable causes, or disposed of upon prior approval of the head of a customs office:

1. Where the goods exempted from customs duties in accordance with paragraph (1) fail to be re-exported within the period fixed in the same paragraph;

2. Where the goods are used for purposes other than those prescribed in paragraph (1) or are transferred to a person who intends to use them for other purposes.

(4) If goods prescribed by Ordinance of the Ministry of Economy and Finance are not exported within a period provided in paragraph (1) from among goods exempted from customs duties pursuant to paragraph (1), the head of a customs office shall collect an amount equivalent to 20/100 of the customs duties to be assessed on the relevant goods as an additional duty of not exceeding five million won. <Amended on Jan. 1, 2013>

[This Article Wholly Amended on Dec. 30, 2010]

Article 98(Reduction or Exemption of Customs Duties for Re-Exportation) #

(1) If goods prescribed by Ordinance of the Ministry of Economy and Finance which are usable for a long period have been imported for a temporary use in Korea under a lease contract or in connection with the effectuation of a work contract and such goods are re-exported within two years from the date on which an import declaration thereon was accepted (referring to a period fixed by the head of a customs office according to the standards prescribed by Presidential Decree within four years, with respect to goods prescribed by Ordinance of the Ministry of Economy and Finance ,whose long-term uses are unavoidable and whose approval was granted by the head of a customs office before they were imported), customs duties on such goods may be reduced according to the following classifications: Provided, That customs duties on goods imported under a treaty, convention, etc. concluded with a foreign country shall be exempted according to mutual terms and conditions stipulated in such treaty, convention, etc.: <Amended on Dec. 22, 2020>

1. 85/100 of the amount of customs duties on the relevant goods where the period of re-export is six months or less;

2. 70/100 of the amount of customs duties on the relevant goods where the period of re-export is more than six months but not exceeding one year;

3. 55/100 of the amount of customs duties on the relevant goods where the period of re-export is more than one year, but two years or less;

4. 40/100 of the amount of customs duties on the relevant goods where the period of re-export is more than two years but not exceeding three years;

5. 30/100 of the amount of customs duties on the relevant goods where the period of re-export is more than three years but not exceeding four years.

(2) Article 97 (2) through (4) shall apply mutatis mutandis to any goods on which customs duties are reduced or exempted in accordance with paragraph (1).

[This Article Wholly Amended on Dec. 30, 2010]

[Title Amended on Dec. 22, 2020]

Article 102(Post Management of Goods Granted Reduction or Exemption of Customs Duties) #

(1) No goods, whose customs duties are reduced or exempted pursuant to Articles 89 through 91, 93 and 95, shall be used or transferred (including any lease; hereinafter the same shall apply) for the purposes other than those for which such customs duties are reduced or exempted within a period fixed by the Commissioner of the Korea Customs Service according to the standards prescribed by Presidential Decree up to three years from the date on which an import declaration was accepted: Provided, That this shall not apply to any goods prescribed by Ordinance of the Ministry of Economy and Finance and other goods for which prior approval is obtained from the head of a customs office, as prescribed by Presidential Decree.

(2) In any of the following cases, the reduced or exempted customs duties shall be promptly collected from a person who uses the relevant goods in a manner other than their original intended use or his or her transferor (including any lessor; hereinafter the same shall apply). If it is impossible to collect such reduced or exempted customs duties from such transferor, the reduced or exempted customs duties shall be collected from a transferee (including any lessee; hereinafter the same shall apply): Provided, That this shall not apply where the relevant goods are deteriorated or lost due to a disaster or other unavoidable causes, or disposed of upon prior approval of the head of a customs office:

1. Where the goods whose customs duties are reduced or exempted in accordance with paragraph (1) are used for purposes other than those for which such customs duties are reduced or exempted within the period specified in paragraph (1);

2. Where the goods whose customs duties are reduced or exempted in accordance with paragraph (1) are transferred to a person who intends to use them for purposes other than those for which such customs duties are reduced or exempted within the period specified in paragraph (1).

[This Article Wholly Amended on Dec. 30, 2010]

Article 103(Use of Goods Granted Reduction or Exemption of Customs Duties for other Purposes) #

(1) Where any goods whose customs duties are reduced or exempted in accordance with statutes or regulations, a treaty, a convention, etc. are used for any purpose other than those for which such customs duties are reduced or exempted or such goods are transferred to a person who intends to use them for any purpose other than those for which such customs duties are reduced or exempted (limited to cases where a person who uses the relevant goods for another purpose or any other person acquires by transfer the relevant goods to use them for another purpose imports such goods to use them for another purpose, and customs duties are reduced or exempted on the goods in accordance with statutes or regulations, a treaty, a convention, etc.), the customs duties which have to be collected in accordance with Article 83 (3), 88 (3), 97 (3), 98 (2), 102 (2) or 109 (2) may be reduced or exempted, as prescribed by Presidential Decree: Provided, That this shall not apply where any reduced or exempted customs duties are collected in accordance with statutes or regulations other than this Act, a treaty, a convention, etc. <Amended on Dec. 31, 2011>

(2) Notwithstanding Articles 98 (2) and 102 (1), any goods whose customs duties are reduced or exempted in accordance with Article 90, 93, 95 or 98 may be transferred to any company having a business relationship for entrustment or consignment with an enterprise as defined in subparagraph 4 of Article 2 of the Act on the Promotion of Collaborative Cooperation between Large Enterprises and Small-Medium Enterprises. In such cases, the customs duties that shall be collected in accordance with Articles 98 (2) and 102 (2) may be reduced or exempted: Provided, That this shall not apply where any reduced or exempted customs duties are collected in accordance with statutes or regulations other than this Act, a treaty, a convention, etc.

(3) Where the customs duties are reduced or exempted in accordance with paragraphs (1) and (2), the period for post management of any goods whose customs duties are reduced or exempted shall be computed from the date on which an initial import declaration thereon is approved.

[This Article Wholly Amended on Dec. 30, 2010]

Article 106(Refund of Customs Duties on Goods Different from Contract Terms) #

(1) Where the goods whose import declaration is accepted are different from the terms of a contract, and the nature or form thereof as at the time of the import declaration remain unchanged, the customs duties thereon shall be refunded if they fall under any of the following: <Amended on Dec. 31, 2022>

1. Goods imported from any foreign country: They are re-exported after having been shipped into (limited to cases where they have been placed within one year from the date on which the imported declaration thereon is accepted) a place prescribed by the Commissioner of the Korea Customs Service as necessary to store exported goods for a certain period among a bonded area (when permission is obtained from the head of a customs office pursuant to Article 156 (1), the permitted place shall be included; hereafter the same shall apply in this Article) or a free trade zone under the Act on Designation and Management of Free Trade Zones;

2. Goods produced in a bonded factory: They are shipped into the bonded factory within one year from the date on which the imported declaration thereon is accepted..

(2) Where the head of a customs office recognizes no problem in calculating a refund amount of customs duties assessed on the imported goods provided in paragraph (1) and grants approval for such amount of the duty refund, such amount may be refunded in accordance with paragraph (1) even when some of such goods has been exported.

(3) Where the disposal of the imported goods provided in paragraphs (1) and (2) is deemed inevitable instead of exporting them and such imported goods are shipped into a bonded area within one year from the date on which the import declaration thereon was accepted and then disposed of upon prior approval by the head of a customs office, customs duties thereon shall be refunded.

(4) Where goods on which an import declaration has been accepted are destroyed or lost, deteriorated or damaged by a disaster, or their value diminished, while such goods were stored in a designated bonded area after such import declaration was accepted, all or some of the customs duties thereon maybe refunded, as prescribed by Presidential Decree.

(5) In applying paragraphs (1) through (4), where customs duties on the relevant goods are not collected because the deadline for payment of customs duties on the relevant imported goods has not expired, the collection thereof is deferred or a period for payment in installments has not expired, the head of a customs office may revoke the assessment of the relevant customs duties. <Amended on Jan. 1, 2013>

(6) Articles 46 and 47 shall apply mutatis mutandis to the refund of any customs duties provided in paragraphs (1) through (4).

[This Article Wholly Amended on Dec. 30, 2010]

Article 106-2(Refund of Customs Duties on Goods for Private Use Exported in Original Conditions) #

(1) Where any goods for private use for which import declaration was accepted are exported in original conditions and fall under any of the following cases, the customs duties paid when they were imported shall be refunded. In such cases, the standards for determining whether they are exported in original conditions shall be prescribed by Presidential Decree: <Amended on Dec. 21, 2021; Dec. 31, 2022>

1. Where they are reexported within six months from the date of receipt of the import declaration, after being shipped into a place prescribed by the Commissioner of the Korea Customs Service as necessary to store exported goods for a certain period among a bonded area or a free trade zone under the Act on Designation and Management of Free Trade Zones;

2. Where they are reexported within six months from the date of receipt of import declaration, after obtaining confirmation from the head of a customs office as prescribed by the Commissioner of the Korea Customs Service;

3. Where a person exports consignments or postal items, the export declaration of which is omitted under Article 241 (2), in an amount not exceeding that prescribed by Ordinance of the Ministry of Economy and Finance, within six months from the date of acceptance of an import declaration and obtains confirmation from the head of a customs office, as prescribed by the Commissioner of the Korea Customs Service.

(2) Where goods voluntarily reported by a traveler pursuant to Article 96 (2) fall under any of the following cases, customs duties paid at the time of voluntary reporting shall be refunded: <Amended on Dec. 21, 2021>

1. Where goods purchased in the international trade vessel or international trade aircraft under Article 143 (1) 2 are refunded;

2. Where goods purchased in a bonded store under Article 196 are refunded.

(3) Articles 46, 47, and 106 (2) and (5) shall apply mutatis mutandis to the refund of customs duties under paragraphs (1) and (2). <Amended on Dec. 31, 2019>

[This Article Newly Inserted on Dec. 15, 2015]

[Title Amended on Dec. 31, 2019]

Article 107(Installment Payment of Customs Duty) #

(1) When any declaration, an application, a request, the submission of documents, a notification, a payment or collection provided in this Act are deemed impossible to be made within a fixed due date due to any natural disaster or on other grounds prescribed by Presidential Decree, the head of a customs office may permit the installment payment of any customs duty, as prescribed by Presidential Decree within a period of not exceeding one year.

(2) When any of the following goods are imported, the head of a customs office may permit the installment payment of any customs duty within a fixed period of not exceeding five years, as prescribed by Presidential Decree:

1. Goods published by the Minister of Economy and Finance which are facilities and machinery, basic installations, raw materials and structures for construction, and equipment used for construction works: Provided, That goods used for types of business prescribed by Ordinance of the Ministry of Economy and Finance shall be excluded herefrom;

2. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are imported by the Government or local governments;

3. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are imported by schools and vocational training institutions, and non-profit corporations for public-interest projects;

4. Goods published by the Minister of Economy and Finance which are imported by social welfare institutions and establishments prescribed by Ordinance of the Ministry of Economy and Finance including medical institutions, etc.;

5. Goods published by the Minister of Economy and Finance which are imported by research institutes affiliated with companies, industrial technology research associations and nonprofit research institutes prescribed by Ordinance of the Ministry of Economy and Finance, and other research institutes similar thereto for the research and development of technology and for experiments and practices;

6. Goods imported by small manufacturing firms prescribed by Ordinance of the Ministry of Economy and Finance for their direct use: Provided, That such goods shall be in conformity with the standards prescribed by Ordinance of the Ministry of Economy and Finance;

7. Goods published by the Minister of Economy and Finance, from among goods imported by vocational training institutions affiliated with companies prescribed by Ordinance of the Ministry of Economy and Finance, which are difficult to be manufactured in Korea, for the use of vocational training, education, experiments and practices.

(3) If a person who has been granted with approval for the installment payment of his or her customs duty under paragraph (2) intends to change the use of the relevant goods or to transfer them, he or she shall obtain prior approval therefor from the head of a customs office.

(4) If a corporation which has been granted approval for the installment payment of its customs duties, is merged, divided, merged after dividing itself, dissolved or declared bankrupt, or a person who is granted with approval the installment payment of his or her customs duties is declared bankrupt, the person liable to pay duties under paragraphs (6) through (8) shall without delay report the reasons thereof to the head of a customs office.

(5) If the goods on which approval has been granted for the installment payment of its customs duties are transferred to a person who intends to use them for the same purpose, the transferee of such goods shall pay such customs duties, and if such goods are transferred to a person who intends to use them for other purpose, the transferor of such goods shall pay such customs duties. In such cases, if it is unable to collect such customs duties from the transferor, the customs duties in question shall be collected from the transferee.

(6) If a corporation that has been granted approval for payment of customs duties in installments is merged, divided or merged after dividing itself, a corporation surviving a merger, a division or a merger after division or other corporation that is incorporated by a merger, a division or a merger after division shall jointly pay such customs duties.

(7) If a person who has been granted approval for the installment payment of its customs duties is declared bankrupt, a bankruptcy trustee thereof shall pay such customs duties.

(8) If a corporation that has been granted approval for the installment payment of its customs duties is dissolved, a liquidator thereof shall pay such customs duties.

(9) In any of the following cases, the whole amount of unpaid customs duties shall be promptly collected:

1. Where goods on which approval has been granted for the installment payment of its customs duties are used for other purpose than the relevant purpose within a period provided in paragraph (2) or transferred to a person who intends to use them for other purpose than the relevant purpose;

2. Where any customs duties are not paid by a fixed due date: Provided, That this shall not apply where the Commissioner of the Korea Customs Service recognizes the existence of unavoidable causes thereof;

3. Where a bankruptcy is declared;

4. Where a corporation is dissolved.

[This Article Wholly Amended on Dec. 30, 2010]

Article 108(Provision of Security and Post Management) #

(1) With respect to goods whose customs duties (excluding additional duties under Articles 97 (4) and 98 (2)) have been reduced or exempted, or permitted to be paid in installments in accordance with this Act, other statutes or regulations, a treaty, a convention, etc. as prescribed by the Commissioner of the Korea Customs Service within the limit prescribed by Presidential Decree, the head of a customs office may, when deemed necessary, require provision of securities equivalent to the amount of such customs duties reduced or exempted or the amount of such customs duties paid in installments at the time such goods are imported.

(2) A person who has obtained approval for the application of specific-use tariff rates, the reduction or exemption of customs duties or the installment payment of customs duties in accordance with this Act, other Acts, a treaty, a convention, etc. shall present documents necessary to verify the fulfillment of the relevant terms to the head of a customs office, as prescribed by Presidential Decree.

(3) The Commissioner of the Korea Customs Service may, if necessary to verify the fulfillment of the terms prescribed in paragraph (2), entrust affairs concerning the post management of the relevant goods to the competent Minister, as prescribed by Presidential Decree, and the competent Minister may, if necessary for the post management of goods, re-delegate or re-entrust such entrusted affairs to related institutions, corporations, organizations, etc. <Amended on Dec. 31, 2019>

(4) In the application of this Act, when any goods to which specific-use tariff rates have been applied or on which customs duties have been reduced or exempted are exported upon approval from the head of a customs office, such goods shall not be deemed used for other purpose and their post management shall be terminated: Provided, That if goods to which specific-use tariff rates have been applied or on which customs duties have been reduced or exempted are re-imported after having been exported for the purpose of processing or repairing them or after having been exported for the purpose of overseas testing and research, and customs duties thereon are reduced or exempted pursuant to subparagraph 3 of Article 99 or Article 101 (1) 2 when they are re-imported, the post management thereof shall continue.

[This Article Wholly Amended on Dec. 30, 2010]

Article 110-3(Selection of Persons Subject to Customs Duty Investigations) #

(1) In any of the following subparagraphs, the head of a customs office may periodically select persons that are subject to customs duty investigations in order to verify the appropriateness of their declarations (hereinafter referred to as "periodical selection") and may investigate them. In such cases, the head of a customs office shall select them fairly in accordance with objective standards:

1. Where the head of a customs office deems that exporters or importers have been suspicious of filing a negligent declaration after he or she conducts a periodical analysis of sincerity of their declarations;

2. Where it is necessary to verify whether declarations filed by duty payers that have not been subject to investigation for the preceding four years by considering type, scale of their business, etc., as prescribed by Presidential Decree;

3. Where a sample tax investigation is to be conducted under a random sampling method.

(2) In any of the following subparagraphs, the head of a customs office may conduct customs duty investigation other than investigations following periodical selection: <Amended on Aug. 13, 2013; Dec. 19, 2017>

1. Where a duty payer fails to perform any obligation to cooperate in the payment of customs duties, such as filing a declaration or application or submitting data for determination of a customs value, as provided in this Act;

2. Where there is a specific report, etc. on duty evasion against exporters or importers;

3. Where details of a declaration contains any data corroborating a suspicion of duty evasion or error;

4. Where a duty payer provides or offers to provide any money or valuables to any customs officer in connection with the duties of the customs officer.

(3) Where the head of a customs office shall assess and collect customs duties pursuant to Article 39 (1), he or she may conduct an investigation to determine the duty base and the amount of duty.

(4) The head of a customs office may not investigate persons whose scale of export and import declaration for the preceding two years is not more than certain amount and who satisfy requirements prescribed by Presidential Decree: Provided, That the same shall not apply where it is evident that they have under-reported the customs duties based on objective evidentiary data.

[This Article Newly Inserted on Dec. 31, 2011]

Article 114-2(Prohibition of Keeping Books or Documents) #

(1) No customs officer shall keep any duty payer's books, documents or other goods (hereafter referred to as "books, etc." in this Article) in a customs office at his or her discretion for the purpose of customs duty investigation.

(2) Notwithstanding paragraph (1), in cases falling under any ground set forth in the subparagraphs of Article 110-3 (2), a customs officer may temporarily keep, in a customs office, the books, etc. voluntarily submitted by a person having legitimate authority, such as the duty payer or the holder or custodian thereof, with the consent of the duty payer within the least scope necessary for investigation.

(3) A customs officer who intends to temporarily keep books, etc. of a duty payer in a customs office pursuant to paragraph (2) shall obtain a written consent on the temporary keeping from the duty payer and issue a certificate of temporary keeping.

(4) Where a duty payer requests to return books, etc., temporarily kept pursuant to paragraph (2), the customs officer shall not keep the books, etc., exceeding 14 days from the date of requesting the return: Provided, That the period of keeping may be extended only once by up to 14 days following deliberation by the Duty Payer Protection Committee provided for in Article 118-4 (1), if necessary to achieve the purpose of investigation. <Amended on Dec. 31, 2019>

(5) Notwithstanding paragraph (4), if a duty payer requests to return the books, etc. temporarily kept pursuant to paragraph (2) and if the return is deemed not to impede a customs duty investigation, the customs officer shall immediately return the requested books, etc.

(6) Where a customs officer returns books, etc. to a duty payer pursuant to paragraph (4) or (5), he or she may keep the copies thereof and request the duty payer to affix his or her signature or seal to confirm that the copies are the same as the originals.

(7) Except as provided in paragraphs (1) through (6), matters necessary for the methods of, and procedures, etc. for temporary keeping of books, etc. shall be prescribed by Presidential Decree.

[This Article Newly Inserted on Dec. 19, 2017]

Article 116(Confidentiality) #

(1) No customs officer shall provide or disclose to any third person any data provided by a duty payer to fulfill his or her liability to pay customs duties prescribed by this Act, or other data, etc. (hereinafter referred to as "information for taxation") he or she has obtained for the purpose of assessing and collecting any customs duties or making customs clearance while performing official business, or use them for any purpose, other than the purpose of carrying out his or her official business: Provided, That in any of the following subparagraphs, a customs officer may provide the information for taxation of the duty payer within the extent in conformity with the purpose of uses falling under the relevant subparagraph: <Amended on Dec. 19, 2017; Dec. 31, 2022>

1. Where a State agency requests the information for taxation for the purpose of dealing with a dispute over customs duties or prosecuting any customs offender;

2. Where the information for taxation is requested by a presentation order issued by the court or a warrant issued by a judge;

3. Where the information for taxation is requested by other customs officers for the purpose of assessing or collecting customs duties, making customs clearances, questioning or conducting inspections;

4. Where the Commissioner of the Statistics Korea requests information on taxation for the purpose of compiling national statistics;

5. Where any of the following persons requests information for taxation for the purpose of designating a person eligible for benefits or support and investigating or reviewing the qualifications thereof after obtaining the consent of the parties;

(a) State administrative agencies and local governments;

(b) Public institutions prescribed by Presidential Decree among public institutions under the Act on the Management of Public Institutions;

(d) Others prescribed by Presidential Decree as a person related to affairs such as benefits, support, etc.;

6. Where a person falling under paragraph (5) (b) or (c) requests information for taxation for the purpose of confirming the transaction, payment, receipt, etc. of a trader under subparagraph 3 of Article 2 of the Foreign Trade Act after obtaining the consent of the parties;

7. Where the information for taxation is requested in accordance with other Acts.

(2) Specific scope of information for taxation provided in cases falling under paragraph (1) 5 and 6 shall be prescribed by Presidential Decree. <Newly inserted on Dec. 31, 2022>(3) A person who intends to request the information for taxation pursuant to paragraph (1) 1, and 4 through 5 shall file a written request therefor with the Commissioner of the Korea Customs Service or the head of the competent customs office, as prescribed by Presidential Decree. <Amended on Dec. 31, 2022>

(4) Where a customs officer is requested to provide the information for taxation, in violation of paragraphs (1) through (3), he or she shall reject such request. <Amended on Dec. 31, 2022>

(5) The Commissioner of the Korea Customs Service may have an agency under Article 322 (5) vicariously perform the affairs of providing the information for taxation under paragraph (1) 5 through 7. In such cases, the Commissioner of the Korea Customs Service shall provide basic data for providing information for taxation to the agency. <Newly Inserted on Dec. 31, 2022>

(6) No person who has learned the information for taxation pursuant to paragraph (1) or a person who vicariously performs the affairs of providing the information for taxation pursuant to paragraph (5) shall provide or disclose such information to any third person, or use it for any other purposes. <Amended on Dec. 31, 2022>

(7) A person who has learned the information for taxation pursuant to paragraph (1) or a person who vicariously performs the affairs of providing the information for taxation pursuant to paragraph (5) shall take measures for ensuring the safety of the information for taxation as prescribed by Presidential Decree, such as establishing a system for preventing the leak of the information for taxation. <Newly Inserted on Dec. 31, 2022>

(8) A person other than a public official who has learned or been provided with the information for taxation or who vicariously performs the affairs of providing the information for taxation under this Article shall be deemed a public official in the application of penalty provisions of the Criminal Act and other Acts. <Amended on Dec. 31, 2022>

[This Article Wholly Amended on Dec. 30, 2010]

Article 116-2(Disclosure of Lists of Persons Who are Substantially or Habitually Delinquent in Payment of Customs Duties) #

(1) The Commissioner of the Korea Customs Service may disclose the personal information, the amount in arrears, etc. of a duty payer who defaults in the payment of customs duties, internal tax, etc. (hereafter referred to as "customs duties, etc. in arrears" in this paragraph) in an amount exceeding 200 million won, as of the date on which one year has elapsed from the date of default, notwithstanding Article 116: Provided, That this shall not apply where grounds prescribed by Presidential Decree exist, such as where the petition of appeal, including raising an objection and applying for examination, is being filed against the customs duties, etc. in arrears and where at least a certain amount of customs duties, etc. in arrears has been paid. <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 15, 2015; Dec. 19, 2017>

(2) There shall be established the Customs Duties Information Disclosure Deliberative Committee (hereafter referred to as the "Deliberative Committee" in this Article) in the Korea Customs Service to deliberate or re-deliberate on the personal information, the amount in arrears, etc. of defaulters pursuant to paragraphs (1) and (4) and resolve on whether the defaulter needs to be detained under Article 116-4 (1) 3. <Amended on Dec. 31, 2019>

(3) The Commissioner of the Korea Customs Service shall notify the person whose case has undergone deliberation by the Deliberative Committee of the result that he or she is subject to the disclosure of the list of defaulters, and provide him or her with an opportunity to explain himself or herself.

(4) The Commissioner of the Korea Customs Service shall require the Deliberative Committee to re-deliberate on whether the list of defaulters is disclosed in consideration of whether the amount in arrears has been paid, etc. after a lapse of six months since the date of the notification pursuant to paragraph (3).

(5) The lists referred to in paragraph (1) shall be disclosed by publishing them in the Official Gazette, or posting such information via the information communication network designated by the Commissioner of the Korea Customs Service, or on the bulletin board of the relevant customs office.

(6) Matters necessary for the disclosure of lists of defaulters, and the composition, operation, etc. of the Deliberative Committee under paragraphs (1) through (5) shall be prescribed by Presidential Decree.

[This Article Wholly Amended on Dec. 30, 2010]

Article 116-4(Court-Ordered Confinement of Persons Who are Substantially or Habitually Delinquent) #

(1) In cases that meet all the following criteria, the court may, upon the request of a prosecutor, render a decision to confine a delinquent duty payer for not more than 30 days until delinquent national taxes (including an internal tax, etc. collected by the head of each customs office. Hereafter the same shall apply in this Article) are paid:

1. A duty payer has been delinquent in the payment of customs duties three times or more for more than one year, and the sum of the amount in arrears is 200 million won or more;

2. The duty payer has been delinquent for duty payment, without good cause, although he or she is capable of paying delinquent customs duties;

3. It is considered necessary to confine the delinquent duty payer in accordance with a resolution adopted by the Customs Duties Information Disclosure Deliberative Committee under Article 116-2 (2).

(2) In cases that meet all the criteria described in the subparagraph of paragraph (1), the Commissioner of the Korea Customs Service may apply for the confinement of the delinquent duty payer to a public prosecutor of the district prosecutors’ office or the prosecutors’ branch office having jurisdiction over a delinquent duty payer’s domicile or abode.

(3) The Commissioner of the Korea Customs Service shall give to a delinquent duty payer an opportunity to submit supporting documents or express his or her opinions orally, as prescribed by Presidential Decree, before filing an application for the confinement of the delinquent duty payer under paragraph (2).

(4) An immediate appeal may be filed against a ruling under paragraph (1).

(5) No delinquent duty payer who is placed in detention pursuant to paragraph (1) shall be detained again on the same ground.

(6) When a delinquent duty payer who has been tried for confinement under paragraph (1) pays delinquent customs duties while being confined, the execution of the confinement shall be terminated.

(7) The customs officer who executes confinement under paragraph (1) shall explain matters concerning the decision of confinement, including the reason for confinement, the period of confinement, and the termination of execution of confinement under paragraph (6), to the delinquent duty payer and shall cooperate in other procedures necessary for the execution of confinement.

(8) The procedure for the trial for confinement under paragraph (1), the execution of such confinement, and other necessary matters shall be prescribed by Regulations of the Supreme Court.

[This Article Newly Inserted on Dec. 31, 2019]

Article 118(Pre-Assessment Review) #

(1) Where the head of a customs office intends to collect a shortage of customs duties paid or payable under Article 38-3 (6) or 39 (2), he or she shall provide prior written notice thereon to a person liable to pay duties: Provided, That notification need not be made in any of the following cases: <Amended on Dec. 31, 2011; Dec. 20, 2016; Dec. 21, 2021>

1. Where a limitation period for assessing duties under Article 21 expires within three months from the date of notice;

2. Where a person liable to pay duties files a final value declaration in accordance with Article 28 (2);

3. Where a shortage is collected in the course of examining the amount of customs duties before an import declaration is accepted in accordance with the proviso of Article 38 (2);

4. Where exempted customs duties are collected in accordance with Article 97 (3) (including cases applied mutatis mutandis in Article 98 (2)) or the customs duties reduced or exempted in accordance with Article 102 (2) are collected;

5. Where the amount of evaded customs duties is collected after an accusation is filed against a duty evasion offense in accordance with Article 270;

6. Where it is impracticable to collect customs duties due to prior notice, as prescribed by Presidential Decree.

(2) Any person liable to pay duties notified under paragraph (1), may apply for review of the legality of such notice (hereafter referred to in this Article, as "pre-assessment review") to the head of a customs office prescribed by Ordinance of the Ministry of Economy and Finance within 30 days from the date of receipt of such notice: Provided, That in any cases prescribed by Presidential Decree, such as where it is necessary to modify any authoritative interpretation made by the Commissioner of the Korea Customs Service or make a new authoritative interpretation with respect to the statutes or regulations, a request to that effect may be filed with the Commissioner of the Korea Customs Service.

(3) The head of a customs office or the Commissioner of the Korea Customs Service in receipt of an application for pre-assessment shall make a decision following the review of the Customs Appeal Committee prescribed in the former part of Article 118-4 (9) within 30 days from the date of receipt of such application; and notify the applicant of such decision: Provided, That the decision may be made without undergoing the review of the relevant Committee in cases falling under any ground prescribed by Presidential Decree, such as where an application for pre-assessment review is filed after the lapse of the period for filing an application for pre-assessment review. <Amended on Dec. 31, 2011; Dec. 15, 2015; Dec. 31, 2022>

(4) Any decision with respect to an application for the pre-assessment review under paragraph (3) shall be made according to the following classifications: <Amended on Dec. 19, 2017>

1. Where an application is deemed groundless: A decision not to accept such application;

2. Where an application is deemed reasonable: A decision to accept all or part of such application: In such cases, where it is necessary to conduct additional investigation, such as verification of fact relations, to determine detailed scope of acceptance, a decision on reinvestigation may be made so that the head of a customs office who has given a notice under the main clause of paragraph (1) can reinvestigate and notify the contents of original notice after amending them based on the findings thereof;

3. Where the given application period has expired or no revision has been made within the revision period, or where any wrongful application is filed: A decision not to review.

(5) Any person notified under the main clause, with the exception of its subparagraphs, of paragraph (1) may apply for an early rectification of all or part of the notice to the head of a customs office who has given the notice without applying for pre-assessment review. In such cases, the head of the relevant customs office shall immediately rectify the amount of duty, as described in the application. <Newly Inserted on Dec. 31, 2011>

(6) Articles 121 (3), 122 (2), 123, 126, 127 (3), 128 (4) through (6), 129-2, and 130 shall apply mutatis mutandis to the pre-assessment review. <Amended on Dec. 31, 2011; Dec. 19, 2017; Dec. 31, 2019; Dec. 22, 2020>

(7) Articles 15, 16, 20 through 22, 29, 39 and 40 of the Administrative Appeals Act shall apply mutatis mutandis to the pre-assessment review. In such cases, "the Committee" shall be construed as "the Customs Appeal Committee." <Newly Inserted on Dec. 31, 2011>

(8) Methods for pre-assessment review and other necessary matters shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2011>

[This Article Wholly Amended on Dec. 30, 2010]

Article 118-4(Duty Payer Protection Committees) #

(1) Duty payer protection committees (hereinafter referred to as "Duty Payer Protection Committee") shall be established in a customs office prescribed in Article 118-2 (2) and the Korea Customs Service to deliberate on the following matters (in cases of matters under subparagraph 3, including resolution). <Amended on Dec. 19, 2017; Dec. 31, 2022>

1. Matters concerning protecting the rights of duty payers;

2. A pre-assessment review filed under Article 118 (2);

3. A request for examination filed under Article 122 (1);

4. An objection filed under Article 132 (1).

(2) The Duty Payer Protection Committee established in a customs office under Article 118-2 (2) pursuant to paragraph (1) (hereinafter referred to as the "Customs Office Duty Payer Protection Committee") shall deliberate on the following matters: <Amended on Dec. 31, 2022>

1. Expansion of the scope of customs investigation;

2. Requests of duty payers for the temporary suspension or suspension of the customs investigation with regard to the extension of the period of customs investigation;

3. Requests of duty payers for the temporary suspension or suspension of tax investigation with regard to illegal or unjust tax investigation and tax officials' illegal or unjust acts during the tax investigation;

4. Extension of period of temporary retaining books, etc. provided for in the proviso of Article 114-2 (4);

5. A pre-assessment review filed under the main clause of Article 118 (2);

6. An objection filed under Article 132 (1);

7. Other agenda items a duty payer advocate deems necessary to be deliberated for the protection of rights of duty payers such as treatment of civil petitions for grievance.

(3) The Duty Payer Protection Committee established in the Korea Customs Service pursuant to paragraph (1) (hereinafter referred to as the "Duty Payer Protection Committee of the Korea Customs Service") shall deliberate on the following matters (in cases of matters under subparagraph 3, including resolution): <Amended on Dec. 31, 2022>

1. Duty payer's requests for the cancellation or change of decisions of the head of the relevant customs office on the matters provided for in paragraph (2) 1 through 3 which have undergone deliberation by the Duty Payer Protection Committee established in the customs office;

2. A pre-assessment review filed under the proviso of Article 118 (2);

3. An objection filed under Article 122 (1);

4. Other matters deemed necessary for deliberation by the chairperson of a Duty Payer Protection Committee or a duty payer advocate, such as improvement of systems and procedures of the customs administration for the treatment of a civil petition for grievance or the protection of rights of duty payers.

(4) Deleted. <Dec. 31, 2022>

(5) Persons classified as follows shall serve as the chairperson of a committee:

1. Duty Payer Protection Committee of a customs office: A person commissioned by the Commissioner of Korea Customs Service under the recommendation of the relevant customs office from among persons who are not public officials;

2. Duty Payer Protection Committee of the Korea Customs Service: A person commissioned by the Commissioner of the Korea Customs Service under the recommendation of the Minister of Economy and Finance from among persons who are not public officials.

(6) Members of a Duty Payer Protection Committee shall be appointed or commissioned by the Commissioner of the Korea Customs Service (in the case of members of a Duty Payer Protection Committee in a customs office, the head of the relevant customs office), from among persons with extensive knowledge of and experience in fields of customs duties, laws, finance and related public officials. <Amended on Dec. 19, 2017>

(7) No member of a Duty Payer Protection Committee shall provide any taxation information acquired in the course of performing his or her duties to a third party, divulge, or use it for any purpose other than the intended purpose.

(8) Where it is deemed difficult to expect a fair deliberation by a member of a Duty Payer Protection Committee, the member shall be excluded or refrain himself or herself from a meeting of the Duty Payer Protection Committee. <Newly Inserted on Dec. 23, 2014>

(9) Customs Appeal Committees shall be established respectively in Duty Payer Protection Committees of a customs office or the Korea Customs Service (hereinafter referred to as “Customs Appeal Committee”) to deliberate on or deliberate on and resolve the matters under paragraph (2) 5 and 6 and paragraph (3) 2 and 3. In such cases, the deliberation or deliberation and resolution made by the Customs Appeal Committees shall be deemed the deliberation or deliberation and resolution made by the Duty Payer Protection Committee. <Newly Inserted on Dec. 31, 2022>

(10) Matters necessary for the composition, operation, etc. of the Duty Payer Protection Committee shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2022>

(11) Duty payer advocates shall supervise whether resolutions passed by the Duty Payer Protection Committee are implemented. <Amended on Dec. 31, 2022>

[This Article Newly Inserted on Dec. 31, 2019]

Article 118-5(Requests of Duty Payers for Deliberation by Duty Payer Protection Committees and Notification of Results) #

(1) A duty payer may request the head of a customs office referred to in Article 118-2 (2) (hereafter in this Article referred to as "head of a customs office") to deliberate on matters falling under Article 118-4 (2) 2 or 3 by the end of the customs duty investigation period.

(2) The head of each customs office shall determine the matters in Articles 118-4 (2) 1 through 4, after deliberation by the Duty Payer Protection Committee in the customs office and notify the duty payer of the results thereof. In such cases, results concerning Article 118-4 (2) 2 or 3 shall be notified within 20 days from the date a request provided for in paragraph (1) is received.

(3) A duty payer may request the Commissioner of the Korea Customs Service to cancel or change the determinations of the head of the customs office on the matters referred to in Article 118-4 (2) 1 through 3 which have undergone deliberation by the Duty Payer Protection Committee in the customs office within seven days from the date when he or she is notified pursuant to paragraph (2).

(4) In receipt of a duty payer's request provided for in paragraph (3), the Commissioner of the Korea Customs Service may cancel or change the determinations of the head of the customs office by undergoing deliberation by the Duty Payer Protection Committee of the Korea Customs Service. In such cases, the Commissioner of the Korea Customs Service shall notify the duty payer of the results thereof within 20 days from the date when he or she receives such request.

(5) Where a duty payer files a request provided for in paragraph (1) or (3), the duty payer advocate or local duty payer advocate provided for in Article 118-2 (2) may request tax officials to temporarily suspend customs duties investigation, etc. until deliberation by the Duty Payer Protection Committee: Provided, That the same shall not apply to cases prescribed by Presidential Decree, where it is obvious that a duty payer intends to evade a tax investigation.

(6) Where a Duty Payer Protection Committee receives a request provided for in Article 118-4 (2) 2 or 3, it may request customs officials to temporarily suspend or suspend the customs duties investigation by its resolution. In such cases, the Duty Payer Protection Committee may suggest the Commissioner of the Korea Customs Service to take disciplinary action against a customs official who fails to comply with such request without any good cause.

(7) A duty payer who files a request provided for in paragraphs (1) and (3) may make a statement of his or her opinions to the head of the customs office or to the Commissioner of the Korea Customs Service as prescribed by Presidential Decree.

(8) Except as provided in paragraphs (1) through (7), matters necessary for duty payer's requests for deliberation by duty payer protection committees and notification of the results thereof, etc. shall be prescribed by Presidential Decree.

[This Article Newly Inserted on Dec. 31, 2019]

Article 119(Filing Appeal) #

(1) A person who is subject to an illegal and unfair disposition taken in accordance with this Act or other tariff-related Acts or a convention, or whose rights or interests are infringed on by a lack of the necessary disposition may file a request to cancel or modify such disposition or to take a necessary disposition in accordance with the provisions of this Section: Provided, That this shall not apply to the following dispositions: <Amended on Dec. 31, 2018; Dec. 22, 2020>

1. A notification disposition taken under this Act;

2. A disposition taken to request an examination under the Board of Audit and Inspection Act or a disposition on such request for examination;

3. Imposition disposition of an administrative fine under this Act or other customs-related Acts.

(2) Except where a disposition taken under the main clause, with the exception of its subparagraphs, of paragraph (1) is or was subject to investigation, decision or processing by the Commissioner of the Korea Customs Service, an application for objection in accordance with this Section may be filed before filing an application for examination or adjudication of such disposition. <Amended on Dec. 31, 2018>

(3) No application for objection, examination, or adjudication shall be filed with regard to any disposition on an application for examination or adjudication taken in accordance with this Section: Provided, That with regard to a disposition of an administrative agency based on a decision on reinvestigation made pursuant to the latter part of Article 128 (1) 3 (including cases where the Framework Act on National Taxes is applicable mutatis mutandis in Article 131), an application for examination or adjudication may be filed with the ruling agency that has made the relevant decision on reinvestigation. <Newly Inserted on Dec. 31, 2018>

(4) No objection shall be filed against any disposition on an application for objection taken in accordance with this Section or any disposition of a ruling agency based on a decision on reinvestigation made pursuant to the latter part of Article 128 (1) 3 (including cases applicable mutatis mutandis in Article 131). <Newly Inserted on Dec. 31, 2018>

(5) A request for examination referred to in paragraph (1) 2 shall be filed within 90 days from the date (referring to the date on which a disposition notice is received) on which an applicant becomes aware that the relevant disposition has been taken. <Amended on Dec. 31, 2018>

(6) Any administrative litigation against a disposition that has undergone examination requested under paragraph (1) 2 shall be instituted against a ruling agency that has taken such disposition as a party, within 90 days from the date on which a notice with respect to a decision on such request for examination was received, notwithstanding Articles 18 (2) and (3) and 20 of the Administrative Litigation Act. <Amended on Dec. 31, 2018>

(7) The periods provided for in paragraphs (5) and (6) shall be peremptory periods. <Amended on Dec. 31, 2018>

(8) A person dissatisfied with a disposition taken by the head of a customs office to impose, collect, reduce or exempt, or refund an internal tax, etc. on imported goods, may file an objection, a request for examination or adjudication in accordance with this Section.

(9) Any interested person prescribed by Presidential Decree, including any secondary person liable to pay duties whose rights or interests are infringed on by any disposition taken in accordance with this Act, by other tariff-related Acts or by a convention may request the revocation or modification of such disposition or a necessary disposition by filing a request for examination of or adjudication on such disposition in accordance with this Section. In such cases, paragraphs (2) through (4) and (8) shall apply mutatis mutandis thereto. <Amended on Dec. 31, 2018>

(10) No overlapping request for examination or adjudication shall be filed with respect to the same disposition. <Amended on Dec. 31, 2018>

[This Article Wholly Amended on Dec. 30, 2010]

Article 120(Relationships to the Administrative Litigation Act) #

(1) The Administrative Appeals Act shall not apply to any disposition prescribed in Article 119: Provided, That Articles 15, 16, 20 through 22, 29, 39, 40, 42, and 51 of the same Act shall apply mutatis mutandis to any request for examination or adjudication. In such cases, "the Committee" shall be construed as "the Customs Appeal Committee," "Meeting of Tax Tribunal Examiners" or "Joint Meeting of Tax Tribunal Examiners." <Amended on Dec. 31, 2011>

(2) Notwithstanding the main clause of Article 18 (1), (2) and (3) of the Administrative Litigation Act, any administrative litigation against any illegal disposition prescribed in Article 119 shall not be instituted unless a request for examination or adjudication and a decision thereon under this Act is made: Provided, That this shall not apply to any administrative litigation against a disposition of a ruling agency based on a decision on reinvestigation made under the latter part of Article 128 (1) 3 (including cases where the Framework Act on National Taxes applies mutatis mutandis in Article 131) with regard to an application for examination or adjudication. <Amended on Dec. 31, 2018>

(3) Notwithstanding Article 20 of the Administrative Litigation Act, any administrative litigation referred to in the main clause of paragraph (2) shall be instituted within 90 days from the date on which the notice of a decision is given in response to a request for examination or adjudication was received: Provided, That if no notice of decision is received within a period for decision as prescribed in the main clause of Article 128 (2) or 131, notwithstanding paragraph (2), an administrative litigation may be instituted from the date on which such period expires, even before the notice of decision is received. <Amended on Dec. 31, 2018>

(4) Notwithstanding Article 20 of the Administrative Litigation Act, any administrative litigation referred to in the proviso of paragraph (2) shall be instituted within the period classified as follows: <Newly Inserted on Dec. 31, 2018>

1. Where it is instituted without filing an application for examination or adjudication under this Act: Within 90 days from the date on which a notice on the result of a disposition taken by a ruling agency after reinvestigation is received: Provided, That, where no notice on the result of a disposition taken by the ruling agency is received until the expiration of the period for disposition (where an investigation is postponed or suspended or where the period of investigation is extended pursuant to the latter part of Article 128 (5), including the relevant period; hereafter the same shall apply in this subparagraph) prescribed in the former part of Article 128 (5) (including cases where the Framework Act on National Taxes applies mutatis mutandis pursuant to Article 131), an administrative litigation may be instituted on or after the date on which such period for disposition expires;

2. Where it is instituted after filing an application for examination or adjudication under this Act: Within 90 days from the date of receipt of a notice on the decision made on the application for examination or adjudication filed against the disposition taken by a ruling agency after reinvestigation: Provided, That, where no notice on the decision is received until the expiration of the period for decision (including cases where the Framework Act on National Taxes applies mutatis mutandis in Article 131), an administrative litigation may be instituted on or after the date on which such period for decision expires.

(5) Where a person has filed a request for examination prescribed in Article 119 (1) 2, such person shall be deemed to have filed a request for examination or adjudication under this Act, and paragraph (2) shall apply mutatis mutandis to such person. <Amended on Dec. 31, 2018>

(6) The period provided for in paragraphs (3) and (4) shall be a peremptory period. <Amended on Dec. 31, 2018>

[This Article Wholly Amended on Dec. 30, 2010]

Article 121(Period for Filing Requests for Examination) #

(1) A request for examination shall be filed within 90 days from the date (referring to the date on which a disposition notice is received) on which a person becomes aware that the relevant disposition has been made.

(2) Where a person intends to file a request for examination after raising an objection, he or she shall file such request within 90 days from the date on which he or she was notified of a decision thereon: Provided, That where such person is not notified of such decision within a period for decision provided for in the proviso of Article 132 (4), he or she may file a request for examination from the date on which such period for decision expires, even before he or she is notified of such decision.

(3) Where a request for examination filed by postal service within the due date specified in paragraph (1) and the main clause of paragraph (2) (based on the day prescribed in Article 5-2 of the Framework Act on National Taxes) arrives at the head of a customs office or the Commissioner of the Korea Customs Service after the expiration of the period set for filing such request, such request shall be deemed filed on the date on which such period expires. <Amended on Jan. 1, 2014>

(4) Where a person who intends to file a request for examination is unable to do so within the due date fixed in paragraph (1) due to a reason prescribed in Article 10 (limited to a reason for extending the due date with respect to a return, application, request, submission of documents and notice), he or she may file such request within 14 days from the date on which such reason ceases to exist. In such cases, a person who files the request for examination shall submit a document stating the reason he or she was unable to file a request for examination within such period, the date on which such reason occurred and the date on which such reason ceased to exist and other necessary matters.

[This Article Wholly Amended on Dec. 30, 2010]

Article 128(Decisions) #

(1) Any decision on a request for examination shall be made according to the following classifications: <Amended on Dec. 20, 2016; Dec. 19, 2017>

1. Where a request for examination falls under any of the following cases: A decision to dismiss such request:

(a) Where a request for examination is filed after filing a request for adjudication (including where they are filed on the same day);

(b) Where a request for examination is filed after the expiration of the period for filing a request for examination prescribed in Article 121;

(d) Where any unlawful request for examination is filed;

(e) Cases prescribed by Presidential Decree, as those similar to cases referred to in items (a) through (d);

2. When a request for examination is deemed groundless: A decision to reject such request;

3. When a request for examination is deemed reasonable: A decision to revoke or rectify a disposition with respect to such request, or to take a necessary disposition. In such cases, where it is necessary to conduct additional investigation, such as verification of fact relations, to revoke or rectify the disposition, or to take a necessary disposition, a decision on reinvestigation may be made so that the ruling agency that has taken such disposition can re-investigate and revoke or rectify the disposition, or to take a necessary disposition based on the findings thereof.

(2) Decisions shall be made under paragraph (1) within 90 days from the date on which a request for examination is filed: Provided, That this shall not apply in extenuating circumstances.

(3) When a decision is made in accordance with paragraph (1), a written decision stating the reasons thereof shall be served on a person who has filed a request for examination within the period fixed under paragraph (2).

(4) A revision period referred to in Article 123 shall not be included in a period for making a decision under paragraph (2).

(5) Where a decision is made to conduct a reinvestigation pursuant to the latter part of paragraph (1) 3, the ruling agency that has taken the relevant disposition shall conduct investigation within the scope specified in the text of the written decision within 60 days from the date the reinvestigation is determined, and shall revoke or rectify the disposition or take a necessary disposition based on the findings of the reinvestigation. In such cases, the ruling agency that has taken the relevant disposition may postpone or suspend the investigation or extend the period of investigation as prescribed by Presidential Decree. <Newly Inserted on Dec. 19, 2017>

(6) Except as provided in the latter part of paragraph (1) 3 and paragraph (5), matters necessary for determining reinvestigation shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 19, 2017>

[This Article Wholly Amended on Dec. 30, 2010]

Article 132(Objection) #

(1) An objection shall be raised to the head of a customs office that has taken or should have taken the relevant disposition, stating the reasons of the dissatisfaction therewith, as prescribed by Presidential Decree. In such cases, an objection to the matters decided as referred to in Article 258 or to the amount of duty as referred to in Article 259 (1) may be filed by submitting a written objection to the postmaster of the post office who directly mailed the notice of the relevant matters decided or the amount of duty; and the head of the customs office shall be deemed to have received the written objection at the time the postmaster of the post office has received it.

(2) The head of a customs office in receipt of an objection pursuant to paragraph (1) shall make a decision thereon after deliberation by the Customs Appeal Committee. <Amended on Dec. 31, 2011>

(3) Deleted. <Dec. 31, 2011>

(4) Articles 121, 122 (2), 123, 127 and 128 shall apply mutatis mutandis to filing of objections: Provided, That "90 days" in Article 128 (2) shall be construed as "30 days (60 days, if evidentiary documents or evidence are submitted pursuant to paragraph (6))". <Amended on Dec. 19, 2017; Dec. 31, 2019; Dec. 22, 2020>

(5) The head of a customs office in receipt of an objection pursuant to paragraph (1) shall send a written opinion on the disposition that has become subjected to the application for objection, to the person who has filed it within seven days from the date the application for objection is received. In such cases, the written opinion shall specify the grounds of and reasons for the disposition and the facts, etc. which have served as a reason for the disposition. <Newly Inserted on Dec. 19, 2017>

(6) A person who has filed an objection may submit any evidentiary document or evidence that is contrary to the written opinion received pursuant to the former part of paragraph (5). <Newly Inserted on Dec. 19, 2017>

[This Article Wholly Amended on Dec. 30, 2010]

Article 135(Procedures for Entry into Ports) #

(1) When any international trade vessel or any international trade aircraft enters into an open port (including any area into which the entry of any international trade vessel or any international trade aircraft is permitted pursuant to the proviso of Article 134 (1); hereinafter the same shall apply), its captain shall immediately file with the head of a customs office, a port entry report, appended by a list of vessel or aircraft supplies stating matters prescribed by Presidential Decree, a list of passengers, a list of crew, a list of the crew's personal effects and a cargo manifest. In cases of any international trade vessel, the vessel's certificate of nationality, a clearance permission from the final port of the departure or documents substituting them shall also be presented to the head of the customs office: Provided, That if no impediment to supervision and surveillance is deemed to exist, the head of a customs office may exempt the captain from appending the list of vessel or aircraft supplies and the list of crews' personal effects. <Amended on Dec. 22, 2020>

(2) When it is necessary to expedite procedures of an entry and a customs clearance and to efficiently conduct supervision and surveillance, the head of a customs office may have the relevant shipping company or the relevant airline (including any agent acting for such shipping company or such airline; hereinafter the same shall apply) to which the foreign vessel or aircraft entering into the open port belongs submit a list of passengers, a cargo manifest, etc. referred to in paragraph (1) before such foreign vessel or aircraft enters the open port, as prescribed by the Commissioner of the Korea Customs Service: Provided, That the head of a customs office may request a cargo transportation broker under Article 222 (1) 2 (limited to a transportation business entity of consignments under Article 254-2 (1); hereafter the same shall apply in this paragraph) that meets the requirements prescribed by Presidential Decree to submit a cargo manifest prepared by such broker, as prescribed by the Commissioner of the Korea Customs Service. <Amended on Dec. 15, 2015; Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 136(Procedures for Departure) #

(1) When any international trade vessel or any international trade aircraft intends to depart from any open port, the captain of such international trade vessel or the captain of such international trade aircraft shall obtain a departure permission from the head of a customs office in advance. <Amended on Dec. 22, 2020>

(2) When the captain of any international trade vessel or the captain of any international trade aircraft intends to obtain a departure permission under paragraph (1), he or she shall submit a cargo manifest at the open port: Provided, That where the head of a customs office separately changes a period for submitting the cargo manifest within the limit of seven days from the date on which the departure is permitted out of the need to expedite departure procedures, such cargo manifest may be submitted within the relevant period. <Amended on Dec. 22, 2020>

(2) When it is necessary to expedite entry and customs clearance procedures and to efficiently conduct supervision and surveillance, the head of a customs office may have the relevant shipping company or the relevant airline (including any agent acting for such shipping company or such airline; hereinafter the same shall apply) to which the foreign vessel or aircraft entering into the open port belongs submit a cargo manifest referred to in paragraph (2) before the shipping company or the airline files an application for a departure permission, as prescribed by the Commissioner of the Korea Customs Service: Provided, That the head of a customs office may request a cargo transportation broker under Article 222 (1) 2 (limited to a transportation business entity of consignments under Article 254-2 (1); hereafter the same shall apply in this paragraph) that meets the requirements prescribed by Presidential Decree to submit a cargo manifest prepared by such broker, as prescribed by the Commissioner of the Korea Customs Service. <Newly Inserted on Dec. 31, 2019; Dec. 22, 2020>

(4) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under paragraph (1) is received. <Newly Inserted on Dec. 31, 2018; Dec. 31, 2019>

(5) If no notification is given by the head of a customs office to an applicant as to whether he or she grants permission or on the extension of the treatment period under statutes or regulations related to the treatment of civil petitions within the period provided for in paragraph (4), permission shall be deemed granted on the day following the day such period (where the treatment period is extended or re-extended pursuant to statutes or regulations related to the treatment of civil petitions, referring to the relevant treatment period) ends. <Newly Inserted on Dec. 31, 2018; Dec. 31, 2019>

[This Article Wholly Amended on Dec. 30, 2010]

Article 137-2(Requests for Passenger Reservation Data) #

(1) Where necessary to perform any of the following affairs, the head of a customs office may request a shipping company or airline to permit him or her to peruse, or to submit within the time limit prescribed by Ordinance of the Ministry of Economy and Finance, through the information and communications network, the passenger reservation data in the reservation information system (hereafter referred to as "passenger reservation data" in this Article) operated by the shipping company or airline to which the vessel or aircraft entering into or departing from the open port pursuant to Article 135 or 136 belongs. In such cases, the relevant shipping company and airline shall comply therewith:

1. An affair of inspecting the persons who have exported or imported, or intend to export or import the contraband goods provided for in Article 234;

2. An affair of inspecting a person who violates Article 241 (1) and (2), or who intends to export or import or to return any of the following goods, in violation of Article 241 (1) and (2):

(a) Narcotics prescribed in Narcotics Control Act;

(b) Firearms, swords, explosives, injectors, electronic percussion locks and arbalists prescribed in the Control of Firearms, Knives, Swords, Explosives, etc. Act.

(2) The passenger reservation data that the head of a customs office may request to peruse or submit pursuant to paragraph (1) shall be limited to the following data:

1. Nationality, name, date of birth, passport number and reservation number;

2. Address and telephone number;

3. The time the reservation is made and the check-in process is completed;

4. The number and issuance date of the airline ticket or passage ticket, the name of city where such ticket has been issued, and the method of payment;

5. The course of travel and travel agency;

6. Accompanying passengers and the seat number;

7. The data on baggage;

8. The number and class of membership where a passenger has become a member of the airline or shipping company and data on the order by the passenger.

(3) A person allowed to peruse the passenger reservation data supplied pursuant to paragraph (1) shall be limited to the customs officers designated by the head of a customs office.

(4) No customs officer pursuant to paragraph (3) shall use the passenger reservation data that he or she came to know in the course of his or her duty for unlawful purposes, such as disclosure, treatment without authority, offer for other persons' use, etc.

(5) Matters necessary for the method of perusal, period of preservation, etc. of the passenger reservation data provided pursuant to paragraph (1) shall be prescribed by Presidential Decree.

[This Article Wholly Amended on Dec. 30, 2010]

Article 140(Loading and Unloading of Goods) #

(1) Any international trade vessel or any international trade aircraft shall be prohibited from loading, unloading or transshipping goods unless the procedures for port entry provided for in Article 135 are completed: Provided, That this shall not apply where permission therefor is obtained from the head of a customs office. <Amended on Dec. 22, 2020>

(2) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under the proviso of paragraph (1) is received. <Newly Inserted on Dec. 31, 2018>

(3) If no notification is given by the head of a customs office to an applicant as to whether he or she grants permission or on the extension of the processing period under statutes or regulations related to the processing of civil petitions within the period provided for in paragraph (2), permission shall be deemed granted on the day following the day such period (where the processing period is extended or re-extended pursuant to statutes or regulations related to the processing of civil petitions, referring to the relevant processing period) ends. <Newly Inserted on Dec. 31, 2018>

(4) If goods are to be loaded onto or unloaded from any international trade vessel or any international trade aircraft, the captain of such international trade vessel or the captain of such aircraft shall file a report thereon with the head of a customs office and obtain verification thereof from any customs officer on the spot: Provided, That this shall not apply where such customs officer deems such verification unnecessary. <Amended on Dec. 31, 2018; Dec. 22, 2020; Dec. 21, 2021>

(5) When the head of a customs office deems it necessary for supervision and surveillance, he or she may restrict the place and the passage where goods are loaded or unloaded (hereinafter referred to as "loading and unloading passage") and the period of loading and unloading goods under paragraph (4). <Amended on Dec. 31, 2018>

(6) No domestic goods may be loaded onto any international trade vessel or any international trade aircraft; and no foreign goods may be loaded onto any domestic vessel or any domestic aircraft: Provided, That this shall not apply where permission therefor is obtained from the head of a customs office. <Amended on Dec. 31, 2018; Dec. 22, 2020>

(7) Where the head of a customs office deems it impracticable to prevent damage to social safety or public health by means of limiting the places, passages for loading and unloading and the period of loading and unloading goods, including wastes and chemicals, which are publicly notified by the Commissioner of the Korea Customs Service after consulting with the heads of related central administrative agencies, the head of a customs office may restrict loading and unloading goods and order appropriate measures or return of the goods. <Newly Inserted on Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 143(Loading and Unloading of Vessel Supplies and Aircraft Supplies) #

(1) Any of the following goods may be unloaded from, loaded or transshipped onto any international trade vessel, international trade aircraft, or any ship used for fisheries under subparagraph 6 of Article 2 of the Distant Water Fisheries Development Act (hereafter in this Article, referred to as "deep-sea fishing vessel"), only with permission from the head of a customs office, and such goods shall be loaded, unloaded or transshipped as indicated in the permission for loading, unloading or transshipment: <Amended on Jan. 1, 2014; Dec. 22, 2020; Dec. 21, 2021>

1. Supplies for the relevant vessel or aircraft;

2. Goods for sale in the relevant international trade vessel or international trade aircraft;

3. Goods verified by the Minister of Oceans and Fisheries as those taken out to be sent for free to a deep-sea fishing vessel operated by a person permitted, approved, or designated by the Minister of Oceans and Fisheries under Articles 6 (1), 17 (1), and (3) of the Distant Water Fisheries Development Act.

(2) Where goods falling under any subparagraph of paragraph (1) are foreign goods arriving in Korea from any foreign country, the foreign goods may be loaded in the same condition as they arrive only when they are loaded onto any international trade vessel, international trade aircraft, or deep sea fishing vessel from a bonded area. <Amended on Dec. 22, 2020; Dec. 21, 2021>

(3) The types and volume of the goods provided for in the subparagraphs of paragraph (1) shall be limited to the scope deemed appropriate by the head of a customs office, in consideration of the type, tonnage, weight, the number of navigation or operation days and the number of passengers, crew, seafarers, etc. of the relevant foreign vessel or the relevant foreign aircraft. <Amended on Dec. 21, 2021>

(6) Where foreign goods provided in paragraph (2) are not loaded onto the means of transportation, as indicated in the permission for loading, unloading or transshipment referred to in paragraph (1), customs duties shall be immediately collected from a person who has obtained such permission: Provided, That this shall not apply to any of the following subparagraphs: <Amended on Dec. 23, 2014; Dec. 31, 2018; Dec. 22, 2020; Dec. 21, 2021>

1. Where the goods are shipped again into a bonded area within a period fixed by the head of a customs office;

2. Where the goods are destroyed or lost due to a disaster or other unavoidable grounds;

3. Where the goods are disposed of upon prior approval of the head of a customs office.

(7) Matters necessary for types and volume of goods, management of the breakdown of the uses or sales of goods, procedures for loading, unloading or transshipment of goods which require permission referred to in paragraph (1) shall be prescribed and publicly notified by the Commissioner of the Korea Customs Service. <Amended on Dec. 23, 2014; Dec. 31, 2018>

[This Article Wholly Amended on Dec. 30, 2010]

[Title Amended on Dec. 21, 2021]

Article 149(Procedures for Arrival of Border-Crossing Vehicles) #

(1) When any border-crossing vehicle arrives at any customs clearance station or customs clearance area, the head of such customs clearance station or the driver of an on-road vehicle (referring to a means of transportation, other than a vessel, railroad vehicle, or aircraft; hereinafter the same shall apply) shall, without delay, file an arrival report, appended by a list of vehicle supplies, a list of passengers, a list of crew, a list of crew's personal effects and a cargo manifest prescribed by the Commissioner of the Korea Customs Service, and present a departure permit obtained from its final place of departure or a document substituting such permit to the head of a customs office: Provided, That where the head of the customs office deems that no impediment to supervision and surveillance exists, he or she may exempt such border-crossing vehicle from appending the list of vehicle supplies or the list of crew's personal effects thereof. <Amended on Dec. 22, 2020>

(2) Where the head of a customs office deems it necessary to expedite the procedures for entry and departure and to efficiently conduct supervision and surveillance, he or she may have a company (including its agent; hereinafter the same shall apply) to which the relevant vehicle belongs submit a list of passengers and a cargo manifest referred to in paragraph (1) before such vehicle arrives at any customs clearance station or customs clearance point, as prescribed by the Commissioner of the Korea Customs Service. <Amended on Dec. 22, 2020>

(3) Notwithstanding paragraph (1), the driver of an on-road vehicle used for recurrently transporting any of the goods prescribed by Presidential Decree in certain installments during a certain period may use a visa obtained pursuant to Article 152 (2) as a substitute for an arrival report: Provided, That this shall not apply to a final arrival notice.

(4) The driver of an on-road vehicle who uses a visa obtained as a substitute for an arrival report in accordance with paragraph (3) shall submit all documents set forth in paragraph (1) when filing the final arrival notice.

[This Article Wholly Amended on Dec. 30, 2010]

Article 158(Maintenance and Supplementary Work) #

(1) Maintenance and supplementary work may be conducted to sustain the current conditions of goods stored in a bonded area; and similar maintenance and supplementary work may be conducted to re-pack, divide and combine without changing their nature. In such cases, when the head of the competent customs office deems it impractical to conduct any maintenance and supplementary work in a bonded area, such work may be conducted in a designated place outside the bonded area for a designated period.

(2) A person who intends to conduct any maintenance and supplementary work under paragraph (1) shall obtain approval from the head of a customs office.

(3) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under paragraph (2) is received. <Newly Inserted on Dec. 31, 2018>

(4) If no notification is given by the head of a customs office to an applicant as to whether he or she grants permission or on the extension of the treatment period under statutes or regulations related to the treatment of civil petitions within the period provided for in paragraph (3), permission shall be deemed granted on the day following the day such period (where the treatment period is extended or re-extended pursuant to statutes or regulations related to the treatment of civil petitions, referring to the relevant treatment period) ends. <Newly Inserted on Dec. 31, 2018>

(5) Domestic goods added to any foreign goods through the maintenance and supplementary work conducted in accordance with paragraph (1) shall be deemed foreign goods. <Amended on Dec. 31, 2018>

(6) No foreign goods shall be used as raw materials for any maintenance and supplementary work conducted for goods to be imported. <Amended on Dec. 31, 2018>

(7) Where any maintenance and supplementary work is conducted in accordance with the latter part of paragraph (1), Article 187 (4), (5), and (7) shall apply mutatis mutandis to the inspection, etc. of such goods when they are shipped out of a bonded area. <Amended on Dec. 31, 2018>

[This Article Wholly Amended on Dec. 30, 2010]

Article 160(Disposal of Stored Goods) #

(1) A person who intends to dispose of goods stored in a bonded area due to their decomposition, damage and other reasons shall obtain approval from the head of a customs office.

(2) When foreign goods stored in a bonded area are destroyed or lost, or disposed, customs duties thereon shall be collected from their manager or custodian: Provided, That this shall not apply where such foreign goods are destroyed or lost due to a disaster or other unavoidable causes, or disposed of upon prior approval by the head of a customs office.

(3) If there exist any foreign goods remaining after being disposed of upon approval obtained in accordance with paragraph (1), customs duties shall be assessed on such remainder according to the quality and quantity of such remainder.

(4) With respect to goods stored in any bonded area which fall under any of the following subparagraphs, notwithstanding paragraph (1), the head of a customs office may order an owner, shipper, person entrusted by the owner or shipper or a secondary person liable to pay duties under Articles 38 through 41 of the Framework Act on National Taxes (hereinafter referred to as "owner of goods, etc.") to return or dispose of such goods, or may dispose such goods after serving a notice thereon on the owner of goods, etc.: Provided, That when there is no time for serving such notice because of an emergency, such notice shall be served immediately after the goods are disposed of:

1. Goods likely to endanger human life or damage property;

2. Decomposed or deteriorated goods;

3. Goods whose marketable period has expired;

4. Goods whose commercial value has been lost;

5. Goods corresponding to those referred to in subparagraphs 1 through 4, prescribed by the Commissioner of the Korea Customs Service.

(5) If it is impossible to serve a notice referred to in paragraph (4) due to a failure to identify the domicile and residence of the owner of goods, etc. and other reasons, such notice may be published instead.

(6) If the head of a customs office disposes of goods or the owner of goods, etc, disposes of or returns goods in accordance with paragraphs (1) and (4), the associated cost shall be borne by the owner of goods, etc.

[This Article Wholly Amended on Dec. 30, 2010]

Article 164(Self-Managed Bonded Areas) #

(1) With respect to goods stored in a bonded area (hereinafter referred to as "self-managed bonded area") designated by the head of a customs office, from among bonded areas, as prescribed by the Commissioner of the Korea Customs Service since he or she deems that no impediment to customs monitoring and the control of such goods exists, the participation of a customs officer as provided for in Article 157 and the procedures prescribed by the Commissioner of the Korea Customs Service from among the procedures as provided for in this Act shall be omitted.

(2) When the manager or the operator of goods in a bonded area intends to have a bonded area designated as a self-managed bonded area, he or she shall file an application for the designation thereof with the head of a customs office.

(3) A person who intends to file an application for the designation of a self-managed bonded area in accordance with paragraph (2) shall employ a person in charge of managing goods stored in the relevant bonded area (hereinafter referred to as "bonded goods caretaker").

(4) The head of a customs office shall, upon receipt of an application for designation referred to in paragraph (2), designate a self-managed bonded area when he or she deems it appropriate for a self-managed bonded area after verifying the location, facilities, etc. of the relevant bonded area.

(5) A person who has had his or her bonded area designated as a self-managed bonded area under paragraph (4) shall enter goods shipped in and out of such self-managed bonded area in registers.

(6) Where a person who has had his or her bonded area designated as a self-managed bonded area fails to fulfill his or her obligations provided for in this Act or where any cause prescribed by Presidential Decree, such as a cause deemed an impediment to customs monitoring, occurs, the head of a customs office may revoke the designation referred to in paragraph (4). <Amended on Dec. 19, 2017>

[This Article Wholly Amended on Dec. 30, 2010]

Article 165(Qualifications for Bonded Goods Caretakers) #

(1) A person who does not fall under subparagraphs 1 through 7 of Article 175, but passes an examination for the management of bonded goods (hereafter in this Article referred to as "examination for licensed managers of bonded goods") shall be qualified as a licensed manager of bonded goods: <Amended on Jan. 1, 2013; Jan. 1, 2014; Dec. 31, 2019>

1. Deleted; <Dec. 31, 2019>

2. Deleted. <Dec. 31, 2019>

(2) Notwithstanding paragraph (1), where a public official in general service who has been engaged in customs administration for at least five years applies for a bonded goods caretaker examination under paragraph (1), he or she shall be exempted from subjects prescribed by Presidential Decree within the scope of 1/2 of the number of subjects tested. Provided, That a person falling under any of the following subparagraphs shall not be exempted from the requirement: <Newly Inserted on Dec. 31, 2019>

1. A person dismissed or released from office by impeachment or disciplinary action;

2. A person in whose case two years have not elapsed since he or she was subject to a disposition such as demotion or suspension of business operation.

(2) Where a person qualified under paragraph (1) intends to work as a bonded goods caretaker, he or she shall file a registration with the head of a customs office having jurisdiction over the relevant bonded area. <Amended on Dec. 31, 2019>

(3) Any person for whom two years have not passed after his or her registration was revoked pursuant to paragraph (5) (excluding cases where the registration was revoked by falling under any of subparagraphs 1 through 3 of Article 175) shall not be eligible to be registered pursuant to paragraph (3). <Newly Inserted on Dec. 19, 2017; Dec. 31, 2019>

(4) Where a person registered under paragraph (3) falls under any of the following subparagraphs, the head of a customs office may revoke his or her registration, suspend his or her business for not more than six months, reprimand him or her, or take other necessary measures: Provided, That where he or she falls under subparagraphs 1 and 2, his or her registration shall be revoked: <Amended on Dec. 19, 2017; Dec. 31, 2018; Dec. 31, 2019>

1. Where he or she falls under any of subparagraphs 1 through 7 of Article 175;

2. Where he or she is deceased;

3. Where he or she violates this Act or orders issued under this Act.

(5) The Commissioner of the Korea Customs Service may suspend or invalidate the relevant examination taken by any of the following persons and suspend his or her qualification for taking the examination for five years from the date of such disposition: <Newly Inserted on Dec. 15, 2015; Dec. 19, 2017; Dec. 31, 2019>

1. Any person who takes an examination by unlawful means;

2. Any person who engages in cheating in examination.

(6) Duties of the bonded goods caretakers, examination for bonded goods caretakers, procedures for registration, and other necessary matters shall be prescribed by Presidential Decree. <Amended on Jan. 1, 2014; Dec. 15, 2015; Dec. 19, 2017; Dec. 31, 2019>

[This Article Wholly Amended on Dec. 30, 2010]

Article 175(Disqualifications for Operators of Licensed Bonded Areas) #

Any of the following persons shall be disqualified for establishing and operating a licensed bonded area: Provided, That a person who falls under subparagraph 6 may establish and operate a licensed bonded area only in a bonded area for which an existing license is granted, excluding the licensed bonded area where a ground in any item of subparagraph 6 has arisen: <Amended on Dec. 23, 2014; Dec. 31, 2018; Dec. 22, 2020>

1. A minor;

2. A person under adult guardianship and a person under limited guardianship;

3. A person who has yet to be reinstated after having been declared bankrupt;

4. A person who has been sentenced to imprisonment with labor for violating this Act and for whom two years have not elapsed from the date on which the execution of such sentence was terminated (including cases deemed that the execution has been terminated) or exempted;

5. A person who is under the suspension of the execution of imprisonment with labor for violating this Act;

6. A person in whose case two years have not passed since the relevant date, where he or she falls under any of the following items: In such cases, if both of the following items are applicable due to the same reason, the earlier date shall apply:

(a) A person for whom two years have not elapsed after his or her license for establishing and operating a licensed bonded area was revoked under Article 178 (2) (excluding where his or her license was revoked for falling under any of subparagraphs 1 through 3 of this Article);

(b) Where a person is subject to a fine or disposition of notification because he or she falls under Article 276 (3) 3-2 or 6 (limited to a person falling under Article 178 (2) 1 and 5): The date on which he or she is sentenced to a fine or when the disposition of notification is executed;

7. A person who has been sentenced to a fine or subjected to a notice disposition under Articles 269 through 271, 274, 275-2 or 275-3 and for whom two years have not elapsed from the date on which he or she was sentenced to a fine or after he or she complied with the notice disposition: Provided, That an individual or a corporation punished pursuant to Article 279 shall be excluded herefrom;

8. A corporation that employs a person falling under any of subparagraphs 2 through 7 as an executive officer (limited to an executive officer in charge of business operation of the relevant bonded area or supervising such business operation).

[This Article Wholly Amended on Dec. 30, 2010]

Article 176-2(Special Cases concerning Licensed Bonded Areas) #

(1) Where the head of a customs office grants a license to operate a bonded store that sells goods pursuant to Article 196 (1), he or she shall grant a license at a higher percentage than that prescribed by Presidential Decree to a person who meets the requirements for receiving a license under Article 174 (3) (hereafter referred to as "small or medium enterprise, etc." in this Article) from among small and medium enterprises under Article 2 of the Framework Act on Small and Medium Enterprises and middle-standing enterprises under subparagraph 1 of Article 2 of Special Act on the Promotion of Growth and the Strengthening of Competitiveness of Middle-Standing Enterprises, which meet the standards prescribed by Presidential Decree for the sales amount, the total amount of assets, shares owned, investment relations, etc.; but shall not grant a license at a higher percentage than that prescribed by Presidential Decree to an enterprise belonging to an enterprise group subject to the limitations on mutual investment prescribed in Article 31 (1) of the Monopoly Regulation and Fair Trade Act: Provided, That in cases of a bonded store that sells goods pursuant to Article 196 (2), the head of a customs office may grant a license only to a small or medium enterprise, etc. <Amended on Jan. 1, 2014; Jan. 21, 2014; Dec. 31, 2018; Dec. 29, 2020>

(2) Notwithstanding paragraph (1), paragraph (1) shall not apply to cases prescribed by Presidential Decree, such as where the existing license expires but an application for a new license under paragraph (3) is not filed.

(3) A license to operate a bonded store shall be granted after an application for such license filed by a person who meets the specified qualification requirements is examined according to evaluation criteria prescribed by Presidential Decree. The same shall also apply where the existing license expires (excluding where it is renewed under paragraph (6)). <Amended on Dec. 23, 2014>

(4) Notwithstanding Article 174 (2), a license fee of a bonded store may be fixed, different from a license fee of a bonded area of other types, as prescribed by Ordinance of the Ministry of Economy and Finance, based on the turnover of each bonded store of an operator (referring to the turnover calculated according to corporate accounting standards): Provided, That license fees for a bonded store may be reduced or exempted where a disaster under subparagraph 1 of Article 3 of the Framework Act on the Management of Disasters and Safety causes serious damage to the business of the bonded store. <Amended on Dec. 31, 2019; Dec. 22, 2020>

(5) Deleted. <Dec. 31, 2022>

(6) A person who has obtained a license under paragraph (1) may be granted a renewal of the license up to twice, as prescribed by Presidential Decree. In such cases, the renewal period may be extended within 5 years each. <Newly Inserted on Dec. 23, 2014; Dec. 31, 2018; Jun. 9, 2020; Dec. 31, 2022>

(7) The Minister of Economy and Finance shall report the sales of each bonded store within four months from the end of each fiscal year to the competent standing committee of the National Assembly, as prescribed by Presidential Decree. <Amended on Dec. 23, 2014; Dec. 21, 2021>

(8) Other matters regarding the procedures for a license to operate a bonded store shall be prescribed by Presidential Decree. <Amended on Dec. 23, 2014; Jun. 9, 2020>

[This Article Newly Inserted on Jan. 1, 2013]

Article 178(Suspension of Shipment of Goods into Licensed Bonded Area and Revocation of Licenses) #

(1) Where the operator of a licensed bonded area falls under any of the following subparagraphs, the head of a customs office may suspend the shipment of goods into such licensed bonded area, any bonded construction work, bonded sale, bonded exhibition, etc. (hereafter referred to in this Article, as "shipment, etc. of goods into a licensed bonded area") for up to six months, as prescribed by the Commissioner of the Korea Customs Service: <Amended on Dec. 31, 2019>

1. Where he or she is deemed financially incapable of paying customs duties on stored goods;

2. Where he or she or his or her employee violates this Act or any order issued under this Act;

3. Where it is deemed difficult to attain the objective of establishing such licensed bonded area due to the insufficiency of the relevant facilities, etc.;

4. Other causes prescribed by Presidential Decree which are equivalent to subparagraphs 1 through 3.

(2) Where the operator of a licensed bonded area falls under any of the following subparagraphs, the head of a customs office may revoke his or her license: Provided, That where the operator of a licensed bonded area falls under subparagraph 1, 2 or 5, the head of a customs office shall revoke his or her license: <Amended on Dec. 31, 2011; Dec. 23, 2014; Dec. 20, 2016; Dec. 31, 2018>

1. Where he or she has obtained a license by fraud or other improper means;

2. Where such operator falls under any subparagraph of Article 175: Provided, That this shall not apply to cases falling under subparagraph 8 of Article 175, if a corporation which has a person falling under subparagraph 2 or 3 of the same Article as its executive officer replaces the relevant executive officer within three months;

3. Where he or she has been subject to a disposition to suspend the shipment of goods into his or her licensed bonded area on at least three occasions within one year;

4. Where the head of a customs office deems it impractical to achieve the objective of establishing his or her licensed bonded area because no goods have been shipped into his or her licensed bonded area for at least two years;

5. Where he or she lends his name, in violation of Article 177-2.

(3) Where a disposition taken to suspend the shipment, etc. of goods into a licensed bonded area pursuant to paragraph (1) causes serious inconveniences to its users or harms public interests, the head of a customs office may impose a penalty surcharge equivalent to 3/100 or less of sales accruing from the operation of the licensed bonded area in lieu of a disposition taken to suspend the shipment, etc. of goods into the licensed bonded area. In such cases, matters necessary for the computation of sales, the amount of penalty surcharges, the due date for the payment of penalty surcharges, etc. shall be prescribed by Presidential Decree.

(4) Article 26 shall apply mutatis mutandis to the collection of a penalty surcharge where a person liable to pay the penalty surcharge referred to in paragraph (3) fails to pay it by the payment due date.

[This Article Wholly Amended on Dec. 30, 2010]

Article 187(Permission for Work Outside Bonded Factories) #

(1) When it is deemed necessary to develop processing trade or the domestic industry, the head of a customs office may permit the work referred to in Article 185 (1) to be conducted outside the relevant bonded factory by specifying a period, a place, goods, etc. as prescribed by Presidential Decree. <Amended on Dec. 30, 2010>

(2) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under paragraph (1) is received. <Newly Inserted on Dec. 31, 2018>

(4) Where permission referred to in paragraph (1) is granted, a customs officer may inspect the relevant goods when they are shipped out of the bonded factory. <Amended on Dec. 30, 2010; Dec. 31, 2018>

(5) Foreign goods shipped into a designated place (hereinafter referred to as "workplace, other than a bonded factory") with permission granted under paragraph (1) shall be deemed to exist in a bonded factory until a designated period expires. <Amended on Dec. 30, 2010; Dec. 31, 2018>

(6) The head of a customs office may permit the shipment of goods to be used for the bonded work whose permission is granted under paragraph (1) directly to a workplace, other than a bonded factory, as prescribed by the Commissioner of the Korea Customs Service. <Amended on Dec. 30, 2010; Dec. 31, 2018>

(7) Where foreign goods or other goods manufactured using such foreign goods remain at the workplace, other than a bonded factory after the designated period provided for in paragraph (1) expires, customs duties on such goods shall be promptly collected from the operator of the relevant bonded factory who has been granted with permission for the relevant goods. <Amended on Dec. 30, 2010; Dec. 31, 2018>

[This Article Wholly Amended on Dec. 30, 2010]

Article 201(Management of Goods by Operators) #

(1) An operator shall manage goods shipped into his or her general bonded area by classifying such goods according to general bonded functions.

(2) The head of a customs office may sell goods falling under the proviso of Article 208 (1), from among goods stored in any general bonded area, in accordance with the same Article.

(3) When an operator relocates, uses or disposes of goods shipped into his or her general bonded area, he or she shall keep records thereon using books or data-processing equipment. In such cases, goods prescribed by Ordinance of the Ministry of Economy and Finance shall be reported to the head of a customs office in advance.

(4) Matters necessary for the methods, procedures, etc. for keeping records pursuant to paragraph (3) shall be prescribed by the Commissioner of the Korea Customs Service.

(5) Where foreign goods for which the period prescribed by the Commissioner of the Korea Customs Service within the range of at least six months from the date of the goods shipped into a general bonded area among goods stored in a general bonded area, fall under any of the following subparagraphs, the operator may request the head of the competent customs office to sell such foreign goods as prescribed and published by the Commissioner of the Korea Customs Service: <Newly Inserted on Dec. 31, 2018>

1. Where the owner of the goods is not clearly identified;

2. Where the owner of the goods becomes bankrupt or insolvent;

3. Where the whereabouts of the owner of the goods, such as his or her domicile/address or residence, is unknown;

4. Where the owner of the goods refuses to receive the goods;

5. Where the owner of the goods does not receive the goods without manifesting an intention to refuse.

(6) Articles 208 through 212 shall apply mutatis mutandis to the sale of foreign goods by the head of a customs office under paragraph (5). In such cases, "where a period for storing foreign goods shipped into a bonded area expires" in the main clause, with the exception of its subparagraphs, of Article 208 (1) shall be construed as "if a request for sale is received", and "goods the storage period of which expires" in paragraph (2) of the same Article and "foreign goods" in Article 209 (1) shall be construed as "goods requested to sell", respectively. <Newly Inserted on Dec. 31, 2018; Dec. 31, 2022>

[This Article Wholly Amended on Dec. 30, 2010]

Article 208(Goods Subject to Sale and Procedures for Sale) #

(1) Where a period for storing foreign goods shipped into a bonded area , the head of a customs office may sell the relevant goods after publishing such fact: Provided, That any of the following goods may be sold even before the expiration of their storage period after publishing their sale: <Amended on Dec. 31, 2022>

1. Live animals and plants;

2. Goods decomposed or feared to be decomposed;

3. Goods likely to damage any warehouse or foreign goods;

4. Goods not available for use or likely to suffer a sharp diminution in their commercial value, if a specified period expires;

5. Goods requested to be sold by their owner, among those prescribed by the Commissioner of the Korea Customs Service;

6. Imported goods (limited to foreign goods under subparagraph 4 (a) of Article 2) seized by the head of a customs office for compulsory collection under Article 26, forced collection under Article 30 of the National Tex Collection Act, and a disposition on delinquency under Article 39-2 of the Local Tax Collection Act.

(2) Where goods the storage period of which expires fall under paragraph (1), and it is too urgent to give public notice of a sale, such notice may be given after their sale.

(3) The pledgee or lien holder of goods sold shall transfer the relevant goods to a purchaser, notwithstanding other statutes or regulations.

(4) In any of the following subparagraphs, the head of a customs office may outsource the sales of the goods referred to in paragraph (1) to an institution prescribed by Presidential Decree (hereafter referred to in this Section as "sales agent"): <Amended on Dec. 21, 2021>

1. Where it is intended to sell goods through an electronic document in a cybermall to ensure the speedy sale of such goods;

2. Where expert knowledge is required for the sales of goods;

3. Where it is deemed inappropriate for any customs office to sell the goods directly due to extenuating circumstances.

(5) Where the sales of goods are outsourced to a sales agent pursuant to paragraph (4) (including where dealing with the balance of proceeds from sale under Article 211 (6) is outsourced to a sales agent), the head of the sales agent shall be deemed as the head of the customs office.

(6) Where the sales of goods are outsourced to a sales agent under paragraph (4), the head of a customs office shall pay outsourcing fees, etc. to the sales agent, taking into account expenses incurred in selling such goods, as prescribed by Ordinance of the Ministry of Economy and Finance.

(7) Deleted. <Dec. 20, 2016>

(8) Matters necessary for the sales of goods outsourced to a sales agent under paragraph (4), shall be prescribed by Presidential Decree.

[This Article Wholly Amended on Dec. 30, 2010]

Article 222(Registration and Report of Bonded Transportation Business Entities) #

(1) Any of the following entities (hereinafter referred to as "bonded transportation business entity, etc.") shall be registered with the Commissioner of the Korea Customs Service or the head of a customs office, as prescribed by Presidential Decree: <Amended on Jul. 25, 2011; Dec. 31, 2019; Dec. 22, 2020>

1. A bonded transportation business entity;

2. An entity that intends to handle bonded goods and that runs the business of brokering cargo transportation in accordance with other statues (hereinafter referred to as "cargo transportation broker");

3. An entity that runs the business of loading or unloading goods onto or from international trade vessels, international trade aircraft, or border-crossing vehicles;

4. An entity that runs the business of providing international trade vessels, international trade aircraft, or border-crossing vehicles with any of the following goods, etc.:

(a) Ship supplies;

(b) Aircraft supplies;

(d) Goods to be sold inside ships, airplanes, or railroad vehicles;

(e) Services;

5. An entity that runs the business of providing goods or services in any bonded area located inside any open port;

6. An entity that runs the business of delivering commercial documents and other samples using international trade vessels, international trade aircraft, or border-crossing vehicles;

7. A purchasing agency prescribed by Presidential Decree.

(2) Matters necessary for the registration under paragraph (1) shall be prescribed by Presidential Decree.

(3) If deemed necessary to verify the compliance with this Act, the Commissioner of the Korea Customs Service or the head of a customs office may require any bonded transportation business entities, etc. to file reports on their business, including the business performance and changes in registered matters, or to present books of account and other documents. In such cases, matters necessary to file reports on business or to present documents shall be prescribed by the Commissioner of the Korea Customs Service. <Amended on Dec. 31, 2018; Dec. 22, 2020>

(4) The Commissioner of the Korea Customs Service or the head of a customs office may require cargo transportation brokers to file reports on their business pursuant to Article 225 (2). <Newly Inserted on Jul. 25, 2011>

(5) The effective period of the registration prescribed in paragraph (1) shall be three years; it may be renewed as prescribed by Presidential Decree: Provided, That where an entity that has shown excellent results in the measure and evaluation of the degree of compliance with the safety management standards under Article 255-7 (1) renews registration, the Commissioner of the Korea Customs Service or the head of a customs office may determine the effective period by extending it by up to two years. <Newly Inserted on Jan. 1, 2014; Dec. 15, 2015; Dec. 21, 2021>

[This Article Wholly Amended on Dec. 30, 2010]

[Title Amended on Jul. 25, 2011]

Article 224(Administrative Sanctions against Bonded Transportation Business Entities) #

(1) Where a bonded transportation business entity, etc. falls under any of the following subparagraphs, the head of a customs office may revoke its registration, suspend its business for up to six months or take other necessary measures: Provided, That in cases falling under subparagraphs 1 and 2, the registration thereof shall be revoked: <Amended on Dec. 31, 2011; Jan. 1, 2013; Jan. 1, 2014; Dec. 23, 2014; Dec. 31, 2018>

1. Where the agent has made registration by fraud or other improper means;

2. Where it falls under any subparagraph of Article 175: Provided, That this shall not apply to cases falling under subparagraph 8 of Article 175, where a corporation which has a person falling under subparagraph 2 or 3 of the same Article as its executive officer replaces the relevant executive officer within three months;

3. Where its license, permission, designation, registration, etc. is revoked or a disposition is taken to suspend its business in accordance with the Harbor Transport Business Act and other relevant Acts;

4. Where it (including any of its executive officers, employees, and workers) violates this Act or any order issued under this Act, in connection with its business affairs as a bonded transportation business entity, etc.;

4-2. Where it violates Article 223-2;

5. Where it (including any of its executive officers, employees, and workers) is subject to an administrative fine under Article 29 (1) of the Individual Consumption Tax Act or Article 25 (1) of the Traffic, Energy and Environment Tax Act in relation to its business.

(2) Where the suspension of business under paragraph (1) is likely to cause significant inconveniences to the user thereof or to cause any damage to public interests, the head of a customs office may impose a penalty surcharge on the relevant bonded transportation business entity, etc. in the amount not exceeding 3/100 of the sales amount to be accrued by continuing the relevant business, in lieu of a disposition of business suspension. In such cases, matters necessary for the computation of sales amount, and the amount and payment due date of penalty surcharges, etc. shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 23, 2014>

(3) Article 26 shall apply mutatis mutandis to the collection of a penalty surcharge where a person liable to pay a penalty surcharge under paragraph (2) fails to pay it by the payment deadline. <Newly Inserted on Dec. 23, 2014>

[This Article Wholly Amended on Dec. 30, 2010]

Article 232(Certificates of Origin) #

(1) A person who imports goods whose country of origin needs to be confirmed in accordance with this Act, treaties, conventions, etc. shall present a document attesting the country of origin of the relevant goods (hereinafter referred to as "certificate of origin"): Provided, That this shall not apply to goods prescribed by Presidential Decree.

(2) If a person who imports goods whose country of origin needs to be confirmed pursuant to paragraph (1) fails to present a certificate of origin, the head of a customs office may choose not to grant tariff benefits by not applying the general preferential tariff, the international cooperation tariff or the beneficial tariff when applying tariff rates provided for in this Act, treaties, conventions, etc.

(3) The head of a customs office may require a person who imports goods whose country of origin needs to be confirmed to provide necessary data to confirm the details of a certificate of origin presented under paragraph (1) (hereafter in this Article referred to as "supporting documents for the certificate of origin"). In such cases, when a person who imports goods whose country of origin needs to be confirmed fails to provide supporting documents for the certificate of origin without any good cause, the head of a customs office may refuse to recognize the details of the certificate of origin presented when an import declaration is filed.

(4) When a person who provides supporting documents for the certificate of origin pursuant to paragraph (3) requests that the provided documents not be disclosed citing good causes, the head of a customs office shall not disclose such documents in the absence of the explicit consent of the person.

(5) Notwithstanding paragraphs (1) through (4), where it is necessary to separately determine matters concerning the presentation, etc. of certificates of origin for the enforcement of any treaty, convention, etc., such matters shall be prescribed by Ordinance of the Ministry of Economy and Finance. <Newly Inserted on Dec. 31, 2011>

[This Article Wholly Amended on Dec. 30, 2010]

Article 233(Requests for Confirming Certificates of Origin and Investigations) #

(1) The head of a customs office may request a customs office of a foreign country that has issued a certificate of origin or any agency authorized to issue such certificate of origin (hereafter referred to in this Article, as "foreign customs office, etc.") to confirm the authenticity, accuracy, etc. of such certificate of origin and supporting documents for the certificate of origin in accordance with Article 232 (1) and (3). In such cases, the head of the customs office shall file a request for confirmation after an import declaration on the relevant goods is accepted and shall notify an importer of the fact that he or she has files a request for confirmation, the details of a reply, and his or her decisions following such reply. <Amended on Jan. 1, 2013; Jan. 1, 2014>

(2) Except as provided for in a treaty or convention, in any of the following subparagraphs, general preferential tariffs, international cooperation tariffs or beneficial tariffs need not apply to the matters requested by the head of a customs office to be confirmed under paragraph (1). In such cases, the head of a customs office shall assess and collect the customs duties payable under Articles 38-3 (6) or 39 (2) or the difference between the amount of customs duties payable and the amount paid: <Newly Inserted on Jan. 1, 2014; Dec. 20, 2016>

1. Where a foreign customs office, etc. fails to send results of confirmation within a period prescribed by Ordinance of the Ministry of Economy and Finance;

2. Where the country of origin reported to the head of the customs office is confirmed to be different from actual country of origin;

3. Where the details of the reply from a foreign customs office, etc. do not contain the information necessary to confirm a certificate of origin or supporting documents for the certificate of origin under Article 229.

(3) Where the head of a customs office is requested to verify the authenticity, accuracy, etc. of the certificate of origin and supporting documents for the certificate of origin from any duly-authorized agency of a country that imports goods whose certificate of origin has been issued, he or she may conduct a written or field investigation on any of the following persons where deemed necessary: <Amended on Jan. 1, 2014; Dec. 31, 2018>

1. A person to whom the certificate of origin has been issued;

2. A person who has issued the certificate of origin;

3. The manufacturer or exporter of the exported goods.

(4) Matters necessary for a request for verification under paragraph (1) and an investigation under paragraph (3) shall be prescribed by Presidential Decree. <Amended on Jan. 1, 2014>

(5) Notwithstanding paragraphs (1) through (4), when it is necessary to separately determine matters concerning a request for verification, an investigation, etc. of the certificate of origin to enforce any treaty, convention, etc., such matters shall be prescribed by Ordinance of the Ministry of Economy and Finance. <Newly Inserted on Dec. 31, 2011; Jan. 1, 2014>

[This Article Wholly Amended on Dec. 30, 2010]

Article 233-2(Establishment of Korea Institute of Origin Information) #

(1) The Government shall establish the Korea Institute of Origin Information (hereinafter referred to as the “Institute”) to effectively perform the affairs necessary to collect, analyze and utilize origin information on goods exported or imported pursuant to this Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements and other treaties and agreements, etc., and to support verification thereof.

(2) The Institute shall be a corporation.

(3) The Government may contribute to or subsidize the Institute to cover the expenses incurred in operating the Institute and performing its affairs within the budget.

(4) The Institute shall perform the following affairs to achieve the purpose of its establishment:

1. Collecting, analyzing, and providing information on relevant systems, policies and their utilization with regard to free trade agreements and origin;

2. Matters concerning the construction and operation of a system for managing origin information on goods imported or exported;

3. Matters concerning support for the certification of approved exporters, origin verification, etc.;

4. Projects necessary for education on free trade agreements and origin and nurturing of professional human resources;

5. Projects entrusted by the Government, a local government, a public agency, etc. with respect to free trade agreement and origin;

6. Other projects incidental to the business affairs specified in subparagraphs 1 through 5 and projects necessary for achieving the purpose of the establishment of the Institute.

(5) For the Institute, except as provided in this Act and the Act on Operation of Public Agencies, the provisions of the Civil Act governing an incorporated foundation shall apply mutatis mutandis.

(6) No person, other than the Institute under this Act, shall use the name, the Korea Institute of Origin Information, or any similar name.

(7) The Commissioner of the Korea Customs Service shall direct and supervise the affairs of the Institute.[This Article Wholly Amended on Dec. 31, 2022]

Article 235(Protection of Intellectual Property Rights) #

(1) No goods which infringe on any of the following intellectual property rights may be imported or exported: <Amended on Jun. 1, 2012; Dec. 22, 2020>

1. Trademark rights, the enactment of which is registered under the Trademark Act;

2. Copyrights and neighboring rights pursuant to the Copyright Act (hereafter referred to as "copyright, etc." in this Article);

3. Variety protection rights created and registered pursuant to the Act on the Protection of New Varieties of Plants;

4. Geographical indications rights or geographical indications (hereinafter referred to as "geographical indications right, etc.") registered under the Agricultural Products Quality Control Act or the Quality Control of Fishery Products Act, or designated for the protection under treaties, agreements, etc.;

5. Patent rights, the enactment of which is registered under the Patent Act;

6. Design rights, the enactment of which is registered under the Design Protection Act.

(2) When it is necessary to efficiently regulate goods which infringe on an intellectual property right referred to in each subparagraph of paragraph (1), the Commissioner of the Korea Customs Service may require the person, etc. who has registered the intellectual property right in question or the enactment thereof pursuant to the relevant statutes to file a report on the matters concerning the intellectual property right in question.

(3) When any of the following goods are deemed to have infringed on an intellectual property right reported under paragraph (2), the head of a customs office shall notify the person who has reported the intellectual property right of the fact that the export or import declaration on the relevant goods, the declaration on transshipment, combined transshipment, shipment into a bonded area, bonded transportation, or on temporary unloading thereof pursuant to subparagraph 1 of Article 141 (hereafter referred to as "import or export declaration, etc." in this Article) has been filed or that the relevant goods arrive at a customs clearance post office. In such cases, the person in receipt of a notification may provide security to the head of the customs office and request him or her to withhold a customs clearance for the relevant goods or to keep them in custody: <Amended on Dec. 31, 2022>

1. Goods on which an import or export declaration is filed;

2. Goods on which a transshipment or combined transshipment declaration is filed;

3. Goods on which a shipment declaration into a bonded area is filed;

4. Goods on which a bonded transportation declaration is filed;

5. Goods on which a temporary unloading declaration is filed pursuant to subparagraph 1 of Article 141;

6. Goods arriving at a customs clearance post office

(4) A person who intends to keep his or her intellectual property right under each subparagraph of paragraph (1) protected may offer security to the head of a customs office and request him or her to withhold customs clearance for the relevant goods or to keep them in custody.

(5) The head of a customs office in a receipt of a request in accordance with paragraph (3) or (4) shall withhold a customs clearance for the relevant goods or keep them in custody unless there is a special reason not to do so: Provided, That where a person who has filed an export or import declaration, etc. or the owner of the goods falling under paragraph (3) 6 provides security and requests a customs clearance, or release of custody, such customs clearance or custody of the relevant goods may be permitted except for the following goods: <Amended on Jun. 9, 2020; Dec. 31, 2022>

1. Goods which bear a forged or similar trademark, thus infringing on a trademark right referred to in paragraph (1) 1;

2. Illegally reproduced goods that infringe on a copyright, etc.;

3. Goods using the same or similar variety name, thus infringing on a variety protection right referred to in paragraph (1) 3;

4. Goods using a forged or similar geographical indication, thus infringing on a geographical indications right, etc.;

5. Goods using the invention, the establishment of which is patented, thus infringing on a patent right referred to in paragraph (1) 5;

6. Goods using the same or similar design, thus infringing on a design right referred to in paragraph (1) 6.

(6) Necessary matters including but not limited to a report on intellectual property rights, provision of security, and withholding and permission for a customs clearance, custody and release of custody provided for in paragraphs (2) through (5) shall be prescribed by Presidential Decree.

(7) If it is obvious that goods referred to in paragraph (3) has infringed on any intellectual property right provided for in any subparagraph of paragraph (1), the head of a customs office may withhold customs clearance for such goods or keep them in custody ex officio, as prescribed by Presidential Decree. In such cases, the head of the customs office shall promptly notify the person who has filed an import or export declaration, etc. or the owner of the goods falling under paragraph (3) 6 on the goods in question. <Amended on Dec. 31, 2022>

[This Article Wholly Amended on Dec. 30, 2010]

Article 237(Withholding of Customs Clearance) #

(1) In any of the following subparagraphs, the head of a customs office may withhold customs clearance for the relevant goods: <Amended on Dec. 15, 2015; Dec. 20, 2016; Dec. 22, 2020; Dec. 21, 2021>

1. Where matters entered in a declaration on an export, import or a return under Article 241 or 244 require supplementation;

2. Where documents, etc. submitted under Article 245 require supplementation;

3. Where obligations provided for in this Act (including obligations under treaties concluded by the Republic of Korea and generally accepted international laws and regulations) are violated or the public health, etc. is likely to be harmed;

4. Where a safety inspection specified in Article 246-3 (1) is necessary;

4-2. Where articles are confirmed to be illegal, defective, or harmful through a safety inspection conducted under Article 246-3 (1);

5. Where the goods are imported by the relevant defaulter on whom the head of a customs office is entrusted with forced collection or disposition to collect customs duties in arrears under Article 30-2 of the National Tax Collection Act or Article 39-2 of the Local Tax Collection Act;

6. Other cases prescribed by Presidential Decree as deemed necessary to verify the matters needed under this Act.

(2) When the head of a customs office withholds customs clearance pursuant to paragraph (1), he or she shall promptly notify the owner of the relevant goods (including a person entrusted by the owner of such goods) or the import or export declarant of the fact. <Newly Inserted on Dec. 22, 2020>

(3) When the head of a customs office gives notice under paragraph (2), he or she may request the head of a customs office to take measures necessary to rescind the withholding of customs clearance for a fixed period. <Newly Inserted on Dec. 22, 2020>

(4) A person in receipt of notice of withholding of customs clearance under paragraph (2), may request the head of a customs office to customs clearance, by submitting materials explaining that the customs office does not fall under any ground for withholding of customs clearance under the subparagraphs of paragraph (1) or by taking measures necessary for the rescission of withholding of customs clearance under paragraph (3). In such cases, the head of a customs office shall notify whether to permit customs clearance of the relevant goods (in cases of non-permission, including the grounds therefor) within 30 days from the date on which a request is received. <Newly Inserted on Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 238(Orders Issued to Ship Goods into Bonded Areas) #

(1) The Commissioner of the Korea Customs Service or the head of a customs office may order, as prescribed by Presidential Decree, the owner of the relevant goods (including a person entrusted by the owner of such goods) or the import or export declarant to ship into a bonded area any of the following goods which are found to violate obligations provided for in this Act and feared to harm the public health, etc.: <Amended on Dec. 22, 2020>

1. Goods which are due to be exported overseas after an export declaration thereon is accepted;

2. Goods which are shipped out of a bonded area after an import declaration thereon is accepted.

(2) A person subject to an order issued pursuant to paragraph (1) (hereafter referred to as "person subject to shipment" in this Article) shall ship the relevant goods into a designated bonded area. <Amended on Dec. 22, 2020>

(3) The Commissioner of the Korea Customs Service or the head of a customs office may order a person subject to shipment to introduce goods shipped into the Republic of Korea pursuant to paragraph (2) out of the Republic of Korea, or to discard such goods, or order a person subject to shipment to bring such goods into the Republic of Korea after supplementing or correcting violations, etc. In such cases, a person subject to shipment shall bear the expenses incurred in shipment overseas or discarding. <Newly Inserted on Dec. 22, 2020>

(4) Where the goods shipped into the Republic of Korea pursuant to paragraph (2) are shipped out of the Republic of Korea or disposed of pursuant to paragraph (3), the acceptance of the original export declaration or the original import declaration shall be deemed canceled. In such cases, customs duties paid when the relevant goods are imported shall be refunded in accordance with Articles 46 and 48. <Newly Inserted on Dec. 22, 2020>

(5) Notwithstanding paragraph (1), where the Commissioner of the Korea Customs Service or the head of a customs office deems that a violation of the Act is insignificant or there is no problem in the supervision and control of goods, he or she may order a person liable to ship goods into a bonded area to take necessary measures, without bringing the goods into the bonded area. <Newly Inserted on Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 241(Declarations on Export, Import, or Return) #

(1) Each person, who intends to export, import or return goods, shall declare the names, standards, quantities and values of the relevant goods, and other matters prescribed by Presidential Decree to the head of a customs office.

(2) With respect to any of the following goods, a declaration thereon required under paragraph (1) may be omitted or filed in a simplified manner prescribed by the Commissioner of the Korea Customs Service, as prescribed by Presidential Decree: <Amended on Dec. 23, 2014; Amended on Dec. 31, 2018>

1. Personal effects, consignments or unaccompanied goods;

2. Postal items;

3. Goods exempted from customs duties in accordance with Articles 91 through 94, 96 (1) and 97 (1);

3-2. Means of transportation subject to reporting or approval under Articles 135, 136, 149 and 150: Provided, That any of the following means of transportation shall be excluded herefrom:

(a) Means of transportation shipped into Korea at first for the purpose of import;

(b) Means of transportation used in Korea, which have been repaired, or the parts, etc. of which have been replaced, in a foreign country;

4. Containers used for international transportation (limited to those the basic tariff rates of which are zero in accordance with the attached Schedules of Tariff Rates).

(3) Each person, who has shipped goods intended for import or return into a designated storage place or a bonded warehouse, or stored such goods in a place, other than a bonded area, shall file a declaration thereon pursuant to paragraph (1) within 30 days from the date on which he or she shipped such goods into such place or stored them in such place (within 30 days from the date on which he or she may file a return declaration as prescribed by the Commissioner of the Korea Customs Service, in cases of the goods falling under Article 243 (1)).

(4) When a person who imports or returns goods prescribed by Presidential Decree fails to file a declaration thereon within the period described in paragraph (3), the head of a customs office may collect the amount prescribed by Presidential Decree as an additional duty in an amount not in excess of 2/100 of the customs value of the goods.

(5) In any of the following subparagraphs, the head of a customs office shall collect an amount equivalent to 20/100 (40/100 in cases falling under subparagraph 1, but 60/100 in cases falling under any ground prescribed by Presidential Decree, such as where voluntary declarations have not been filed repeatedly) of the amount of duty (including the customs duties and internal taxes) payable for the relevant goods as an additional duty: <Amended on Dec. 23, 2014>

1. Where a duty is assessed on personal effects falling under paragraph (2) 1 (excluding goods falling under Article 96 (1) 1 and 3) on which any traveler or crew member fails to file a declaration;

2. Where a duty is assessed on moving goods (excluding goods falling under Article 96 (1) 2) on which a person who enters Korea as a migrant fails to file a declaration.

(6) Notwithstanding paragraph (3), each person, who exports, imports, or returns any goods prescribed by Presidential Decree, such as electricity, oil, etc. through power lines, pipes or those similar thereto prescribed by Presidential Decree because of the peculiar nature of such goods, shall file a declaration thereon stating the matters set forth in paragraph (1) concerning the goods on a monthly basis by not later than the tenth day of the next month, as prescribed by Presidential Decree. In such cases, paragraph (4) shall apply mutatis mutandis to the collection of additional duties if the person fails to file a declaration on exports, imports, or returns within the due date.

[This Article Wholly Amended on Dec. 30, 2010]

Article 244(Import Declarations Prior to Entry to Port) #

(1) Notwithstanding Article 243 (2), when the prompt customs clearance is required for the goods which a person intends to import, an import declaration thereon may be filed before a vessel or an aircraft loaded with the relevant goods enters a port or an airport, as prescribed by Presidential Decree. In such cases, any goods on which an import declaration prior to an entry to the port is filed shall be considered as arrival in Korea.

(2) When the head of a customs office determines to inspect any goods on which an import declaration prior to an entry to the port is filed in accordance with Article 246, he or she shall serve a notice thereon on a person who has filed such import declaration.

(3) The goods which are made subject to an inspection under paragraph (2) shall be shipped into a bonded area (including any place, other than a bonded area, where such goods are stored) under jurisdiction over the customs office at which an import declaration has been filed: Provided, That if an inspection of goods in a vessel or an aircraft is deemed possible by the head of a customs office, such inspection may be conducted in such vessel or such aircraft loaded with the relevant goods.

(4) An import declaration on any goods which are not made subject to the inspection referred to in paragraph (2) may be accepted before a vessel loaded with such goods enters a port.

(5) Article 106 (4) shall apply mutatis mutandis to any goods on which an import declaration prior to an entry to the port is accepted, but their shipment into a bonded area, etc. has yet to be made regardless of whether or not the goods are stored in a designated bonded area. <Amended on Jun. 9, 2020>

(6) Matters necessary for the procedures, etc. for the customs clearance of goods on which an import declaration prior to an entry to the port is filed shall be determined by the Commissioner of the Korea Customs Service.

[This Article Wholly Amended on Dec. 30, 2010]

Article 246-3(Safety Inspection of Goods) #

(1) At the request of the head of a central administrative agency, the Commissioner of the Korea Customs Service may require the head of a customs office to conduct a safety inspection of ingredients, quality, etc. of exported and imported goods and other goods prescribed by other statues that need to be verified by the head of a customs office under Article 226 (hereinafter referred to as "safety inspection"): Provided, That the Commissioner of the Korea Customs Service may, if necessary, request the head of a relevant central administrative agency to conduct a safety inspection jointly with the head of a customs office with respect to imported and exported goods requiring verification by the head of a customs office under Article 226. <Amended on Dec. 31, 2017; Dec. 31, 2019>

(2) The head of a central administrative agency who requests a safety inspection pursuant to paragraph (1) shall provide the Commissioner of the Korea Customs Service with the related information including the method of the safety inspection. <Newly Inserted on Dec. 19, 2017; Dec. 31, 2019>

(3) If the Commissioner of the Korea Customs Service receives a request for a safety inspection from the head of a central administrative agency pursuant to paragraph (1), he or she shall designate goods subject to safety inspection in consideration of the human resources, equipment, etc. required for the relevant safety inspection, and shall notify the head of the relevant central administrative agency of the results thereof. <Newly Inserted on Dec. 19, 2017; Dec. 31, 2019>

(4) The Commissioner of the Korea Customs Service shall take measures for efficient safety inspection, such as support of self-inspection facilities necessary for the safety inspection of the goods subject to safety inspection designated pursuant to paragraph (3). <Newly Inserted on Dec. 19, 2017; Dec. 31, 2019>

(5) The head of a customs office shall, in cooperation with the head of the relevant central administrative agency, conduct a safety inspection of goods designated as those subject to safety inspection pursuant to paragraph (3). <Newly Inserted on Dec. 19, 2017>

(6) The Commissioner of the Korea Customs Service may disclose information on goods found to be illegal, defective or harmful from a safety inspection, via the website of the Korea Customs Service. <Newly Inserted on Dec. 19, 2017>

(7) There shall be established a council of institutions engaging in safety management of exported and imported goods in the Korea Customs Service, in order to hold consultations about the matters prescribed by Presidential Decree, such as exchange of information necessary for safety inspections and request for provision of information on illegal, defective or harmful goods under Article 264-10. <Amended on Dec. 19, 2017; Dec. 22, 2020>

(8) Matters necessary for organization and operation of the council of institutions engaging in safety management of exported and imported goods referred to in paragraph (7) and other necessary matters shall be prescribed by Presidential Decree. <Amended on Dec. 19, 2017>

(9) Except as provided in paragraphs (1) through (8), matters necessary for the methods, procedures, etc. for safety inspections shall be prescribed by the Commissioner of the Korea Customs Service. <Amended on Dec. 19, 2017>

[This Article Newly Inserted on Dec. 15, 2015]

Article 248(Acceptance of Declarations) #

(1) When any declaration under Article 241 or 244 is filed in conformity with this Act, the head of a customs office shall accept, without delay, such declaration and issue a declaration completion certificate to the relevant declarant: Provided, That if any declaration is received using the electronic data-processing equipment of the Comprehensive Customs Duties Information Network of Korea pursuant to Article 327 (2), the relevant declarant may directly receive a declaration completion certificate using the electronic data-processing equipment, as prescribed by the Commissioner of the Korea Customs Service.

(2) When the head of a customs office accepts a declaration on any dutiable goods under Article 241 or 244, he or she may request any of the following persons to offer security equivalent to the relevant duty:

1. A person who was punished by imprisonment with labor for violation of this Act or Article 23 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export and for whom two years have not elapsed since the execution was terminated (including cases where the execution deems to be terminated) or exempted;

2. A person under the suspension of the sentence of imprisonment with labor, in violation of this Act or Article 23 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export;

3. A person who has been punished by a fine or who received a notification of a disposition under Articles 269 through 271, 274, 275-2, or 275-3 of this Act or Article 23 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export and for whom two years have not lapsed since the fine was sentenced or the notification of disposition was imposed;

4. A person who has any record of delinquent taxes, such as customs duties, etc. for the latest two years, as of the date on which an import declaration under Article 241 or 244 was filed;

5. A person in whose case it is difficult for the head of a customs office to secure claims for customs duties prescribed by Presidential Decree in consideration of the volume of imports brought in, the rates of customs duties, etc. on imported goods.

(3) Goods on which a declaration has been filed shall not be shipped out of any means of transportation, any customs route, any loading and unloading passage or a storage place prescribed by this Act before such declaration is accepted under paragraph (1).

[This Article Wholly Amended on Dec. 30, 2010]

Article 254-2(Special Customs Clearance for Consignments) #

(1) With respect to consignments referred to in Article 241 (2) 1, which are goods prescribed by Ordinance of the Ministry of Economy and Finance, an import declaration under Article 241 (1) may be omitted when a transportation business entity (referring to a person registered with the Commissioner of the Korea Customs Service or the head of a customs office pursuant to Article 222 (1) 6; hereinafter referred to as "transportation business entity of consignments") submits a list (hereinafter referred to as "list of customs clearance") stating the following matters to the head of a customs office: <Amended on Jan. 1, 2013; Dec. 19, 2017; Dec. 22, 2020>

1. Names, addresses and countries of a shipper and a consignor of goods;

2. Item, quantity, weight and price of goods;

3. Matters related to a list of customs clearance of consignments and determined by Ordinance of the Ministry of Economy and Finance.

(2) No transportation business entity of consignments shall submit a false list of customs clearances.

(3) Where a transportation business entity of consignments delivers any consignment, or entrusts the delivery of any consignment (excluding cases falling under the proviso of Article 31 of the Postal Service Act), to a place other than the place of domicile (in cases of a consignment on which the import declaration has been filed pursuant to Article 241 (1), referring to the place of domicile of the person liable to pay duties entered in the import declaration) of the consignor indicated on the list of customs clearance submitted under paragraph (1), it shall notify the head of a customs office of the place of domicile to which such consignment is actually delivered on or before the 15th day of the month following the month in which the date of delivery falls. <Newly Inserted on Jan. 1, 2014; Dec. 19, 2017; Dec. 22, 2020>

(4) Where a transportation business entity of consignments violates paragraph (2) or (3) or brings goods, the customs clearance of which is restricted pursuant to this Act into Korea, the head of a customs office need not apply customs procedures prescribed in paragraph (1) to such goods. <Amended on Jan. 1, 2014>

(5) The Commissioner of the Korea Customs Service or the head of a customs office shall order customs officers to inspect consignments, and the Commissioner of the Korea Customs Service shall prescribe and publicly announce matters necessary for the submission deadline for a list of customs clearance, notification of the place of domicile to which such consignments are actually delivered, inspections of consignments, etc. <Amended on Dec. 31, 2011; Jan. 1, 2014>

(6) The head of a customs office shall clear a consignment through customs at a designated storage place separately determined in accordance with the procedures prescribed by the Commissioner of the Korea Customs Service: Provided, That where the head of a customs office deems that it is not likely to cause any trouble to watch and control over the consignments, he or she may clear the consignment through customs in a bonded warehouse or facilities (limited to facilities operated by a company that moved in a free trade zone after entering into contract for occupancy pursuant to Article 11 of the Act on Designation and Management of Free Trade Zones in the relevant free trade zone) operated by the relevant transportation business entity of consignments. <Newly Inserted on Jan. 1, 2013; Jan. 1, 2014; Jan. 27, 2016>

(7) Where the head of a customs office deems that no impediment will be inflicted on the monitoring and control of consignments after the inspection prescribed in paragraph (5) is completed to a consignment exempt from customs clearance under paragraph (1), he or she may have such consignments cleared through a bonded area, etc. prescribed by the Commissioner of the Korea Customs Service, notwithstanding paragraph (6). <Newly Inserted on Dec. 22, 2020>

(8) Where the head of a customs office clears a consignment through customs in a bonded warehouse or facilities operated by a transportation business entity of consignments pursuant to the proviso of paragraph (6), matters necessary for the standards for consignment inspection equipment, procedures for using equipment, the effective period of using equipment, etc. shall be prescribed by Presidential Decree. <Newly Inserted on Jan. 1, 2013; Jan. 1, 2014; Dec. 22, 2020>

(9) The Commissioner of the Korea Customs Service may give public notice of matters prescribed by Presidential Decree, such as matters concerning cooperation between the head of a customs office and a transportation business entity of consignments, necessary for the prompt customs clearance of consignments and the efficient monitoring and control of consignments. <Newly Inserted on Dec. 22, 2020>

[This Article Wholly Amended on Dec. 30, 2010]

Article 264-3(Scope of Taxation Data) #

(1) The taxation data to be submitted by an agency subject to submission of taxation data shall be any of the following data, which are directly necessary for the assessment and collection of customs duties and customs clearance: <Amended on Jan. 1, 2014; Dec. 23, 2014; Dec. 31, 2019; Jun. 9, 2020>

1. Where any approval, permission, recommendation, etc. is made for the reduction or exemption of customs duties, internal taxes, etc., on imported goods, data relating thereto;

2. Data necessary for verifying the details of a declaration made under Article 27, 38 or 241 or verification of whether customs duties are reduced or exempted under Article 96, among the data declared to, or received or prepared and kept by, the agency subject to submission of taxation data (including data concerning the current status of payment of all types of subsidies, insurance benefits, insurance money, etc.) as provided for in statutes;

3. Where the agency subject to submission of taxation data has verified that the goods that need to satisfy the conditions specified in Article 226, such as permission, approval, labels have satisfied such conditions, data relating thereto;

4. Data necessary for collecting the customs duties, etc. in arrears, as provided for in this Act;

5. Data prescribed by the Commissioner of the Korea Customs Service after having a prior consultation with the head of the relevant agency to the minimum extent necessary for the assessment and collection of customs duties and customs clearance, among data held by central government agencies referred to in subparagraph 1 of Article 264-2, other than central administrative agencies;

6. Records of foreign payment made by residents by credit cards, etc. under the Specialized Credit Finance Business Act (limited to the details of purchase of goods) and records of withdrawal of foreign currencies made by residents in foreign countries.

(2) Detailed scope of taxation data under paragraph (1) shall be prescribed by Presidential Decree for each agency subject to submission of submission of taxation data.

[This Article Newly Inserted on Aug. 13, 2013]

Article 266(Presentation of Books or Data) #

(1) When a customs officer deems it necessary to discharge his or her duties prescribed by this Act, he or she may ask questions or investigate related data, such as books and documents that have been made into documentation or computerization, or goods of any importer, exporter, seller or other related persons, or request them to produce or present them. <Amended on Dec. 31, 2011>

(2) A person who sells goods produced in any foreign country at his or her permanent place of business and meets the standards determined by Ordinance of the Ministry of Economy and Finance shall keep data attesting to such tax invoice as prescribed by Articles 32 and 35 of the Value-Added Tax Act or the fact on the import of such goods, etc. at his or her place of business. <Amended on Jun. 7, 2013>

(3) When the Commissioner of the Korea Customs Service or the head of a customs office deems it necessary to enforce this Act or any order issued under this Act, he or she may require the seller of the permanent place of business referred to in paragraph (2) and other related persons to file a report on his or her business, as prescribed by Presidential Decree.

(4) If necessary to prevent consumer damage, the Commissioner of the Korea Customs Service or the head of a customs office may conduct a fact-finding survey in writing on the distribution of the goods imported in violation of Articles 226, 230, and 235 of the Act, from among goods traded in a cybermall that provides persons engaged in mail order brokerage defined in subparagraph 4 of Article 2 of the Act on the Consumer Protection in Electronic Commerce (hereafter referred to as "mail order brokerage" in this Article) with mail order brokerage service. <Newly Inserted on Dec. 31, 2019; Dec. 21, 2021>

(5) The Commissioner of the Korea Customs Service may provide the Fair Trade Commission with the results of a written fact-finding survey conducted pursuant to paragraph (4), and disclose the results thereof as prescribed by Presidential Decree, upon an agreement with the Fair Trade Commission to do so to prevent consumer damage. <Newly Inserted on Dec. 31, 2019>

(6) Where it is necessary for a written fact-finding survey referred to in paragraph (4), the Commissioner of the Korea Customs Service or the head of a customs office may request the person who conducts the mail-order sales brokerage to submit necessary data. <Newly Inserted on Dec. 31, 2019>

(7) Matters necessary for timing, scope, methods, scope of disclosure of results, etc. of fact-finding surveys under paragraph (4) shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 31, 2019>

[This Article Wholly Amended on Dec. 30, 2010]

Article 270(Offense of Evading Customs Duties) #

(1) Each of the following persons from among those who have filed import declarations under Article 241 (1) and (2) or 244 (1) (including a purchasing agency under Article 19 (5) 1 (c)), shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding five times the amount of evaded customs duties or the prime cost of the relevant goods, whichever is higher. In such cases, the prime cost of the goods referred to in subparagraph 1 shall be construed as only the prime cost of the goods equivalent to the rate of the evaded customs duties to the whole ones out of the all goods: <Amended on Dec. 15, 2015; Dec. 31, 2019>

1. A person who files a false customs value or a false tariff rate, etc. or imports without filing a customs value or a tariff rate, etc. in order to exercise influence on the determination of the amount of duty (including a purchasing agency under Article 19 (5) 1 (c));

2. A person who applies for an advance ruling or a review of the advance ruling pursuant to Article 86 (1) or (3) or a review pursuant to Article 87 (3) on false documents in order to exercise an influence on the determination of the amount of duty;

3. A person who imports goods as components and other unfinished, incomplete or finished goods having major characteristics as partial components for the purpose of avoiding import restrictions imposed under statutes.

(2) Each person, who files an import declaration under Article 241 (1) and (2) or 244 (1), and imports goods without meeting requirements for permission, recommendation, certification or other conditions necessary for import under statutes or imports goods after meeting such requirements or conditions by any illegal means, shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding 30 million won.

(3) Each person, who files an export declaration under Article 241 (1) and (2), and exports goods without meeting requirements for permission, recommendation, certification or other conditions necessary for export under statutes or exports goods after meeting such requirements or conditions by any illegal means, shall be punished by imprisonment with labor for not more than one year, or by a fine not exceeding 20 million won.

(4) Each person, who receives the reduction of, or is exempt from, customs duties by any illegal means or evades the collection of the customs duties reduced or exempted, shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding five times the amount of the evaded customs duties.

(5) Each person who has customs duties refunded by any illegal means, shall be punished by imprisonment with labor for not more than three years, or by a fine not exceeding five times the amount of refunded customs duties. In such cases, the head of a customs office shall immediately collect the amount of the customs duties refunded by any illegal means.

[This Article Wholly Amended on Dec. 30, 2010]

Article 276(Offense of False Reporting) #

(1) Deleted. <Aug. 13, 2013>

(2) Each of the following persons shall be punished by a fine not exceeding the prime cost of goods or 20 million won, whichever is higher: <Amended on Jan. 1, 2013; Aug. 13, 2013; Jan. 1, 2014; Dec. 31, 2018; Dec. 31, 2022>

1. A person who performs the general bonded functions without filing a report on the establishment and operation of a place of general bonded business under Article 198 (1);

2. A person who performs the general bonded functions, in violation of a measure taken by the head of a customs office to discontinue such functions under Article 204 (2) or of a shutdown order issued by the head of a customs office under paragraph (3) of the same Article;

3. A person who fails to ship all or some of his or her goods into a bonded area, in violation of an order issued to ship such goods into a bonded area under Article 238;

4. A person who fails to declare matters under Article 241 (1) or files a false declaration when he or she files a declaration under Article 241 (1) and (2) or 244 (1) (excluding a person falling under subparagraph 2 of Article 275-3);

4-2. A person who files a false application for or false declaration of the matters referred to in Article 241 (1) when he or she files an application for a revision or an amended declaration under Article 38-2 (1) or (2) or 38-3 (1);

5. A person who violates Article 248 (3).

(3) Each of the following persons shall be punished by a fine not exceeding 20 million won: Provided, That he or she shall be punished by a fine not exceeding three million won, where he or she commits any offense prescribed in subparagraph 2, 3 or 4 by negligence: <Amended on Jul. 25, 2011; Dec. 31, 2011; Jan. 1, 2013; Dec. 23, 2014; Dec. 19, 2017; Dec. 22, 2020; Dec. 21, 2021>

1. A person who prepares and submits a cargo manifest by improper means;

2. A person who violates Article 12 (excluding cases falling under Article 277 (6) 2), 98 (2), 109 (1) (excluding cases falling under Article 277 (5) 3), 134 (1) (including cases applicable mutatis mutandis under Article 146 (1)), 136 (2), 148 (1), 149, 222 (1) (including cases applicable mutatis mutandis in Article 146 (1)) or the former part of Article 225 (1);

3. A person who violates Articles 83 (2), 88 (2), 97 (2) and 102 (1): Provided, That a person falling under Article 277 (5) 3 shall be excluded herefrom;

3-2. A person who operates a licensed bonded area without obtaining a license for establishment and operation of a licensed bonded area pursuant to Article 174 (1);

4. A person who fails to discharge duties requested by the head of a customs office under Article 227;

5. A person who falsely prepares and submits the result of the self-review referred to in the latter part of Article 38 (3);

6. A person who falls under Article 178 (2) 1 or 5 or 224 (1) 1.

(4) Each of the following persons shall be punished by a fine not exceeding 10 million won: Provided, That where he or she falls under subparagraphs 2 through 4 by negligence, he or she shall be punished by a fine not exceeding two million won: <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 31, 2018; Dec. 21, 2021>

1. A person who makes a false statement in response to questions by a customs officer, or refuses or interferes with the performance of such customs officer's duties;

2. A person who falsely files a port entry report under Article 135 (1) (including cases applicable mutatis mutandis in Article 146 (1)) or a person who falsely obtains departure permission under Article 136 (1) (including cases applicable mutatis mutandis in Article 146 (1));

3. A person who violates Article 135 (1) (including cases applicable mutatis mutandis in Article 146 (1) but excluding persons falling under Article 277 (5) 4), 136 (1) (including cases applicable mutatis mutandis in Article 146 (1)), the latter part, with the exception of its subparagraphs, of Article 137-2 (1) (excluding persons falling under Article 277 (5) 4), 140 (1), (4) and (6) (including cases applicable mutatis mutandis in Article 146 (1)), Article 142 (1) (including cases applicable mutatis mutandis in Article 146 (1)), Article 144 (including cases applicable mutatis mutandis in Article 146 (1)), 144 (including cases applicable mutatis mutandis in Article 146 (1)), 150, 151, 213 (2), or 223-2;

4. A person who violates any measure taken by the Commissioner of the Korea Customs Service or the head of a customs office under Article 200 (3), 203 (1), or 262, or refuses, obstructs or evades an inspection thereunder;

5. A person who has a declaration completion certificate provided for in the proviso of Article 248 (1) issued by any improper means;

6. A person who fails to present or report documents, or to follow orders for necessary measures or files false reports, in violation of Article 263;

7. A person who refuses or interferes with measures taken by the head of a customs office or a customs officer in accordance with Article 265;

8. A person who refuses any request made by a customs officer for presenting books or providing data in accordance with Article 266 (1).

(5) A person who has violates Article 165 (3) shall be punished by a fine not exceeding five million won. <Newly Inserted on Jan. 1, 2013; Dec. 31, 2019>

[This Article Wholly Amended on Dec. 30, 2010]

Article 277(Administrative Fines) #

(1) Where a person in a special relationship who has been requested to submit data to determine customs values pursuant to Article 37-4 (1) and (2) conducts any act falling under any subparagraph of Article 37-4 (4) without good cause provided for in Article 10, he or she shall be subject to an administrative fine not exceeding 100 million won. In such cases, Article 276 shall not apply. <Newly Inserted on Jan. 1, 2013; Dec. 23, 2014; Dec. 20, 2016; Dec. 21, 2021; Dec. 31, 2022>

(2) Any person in violation of Article 37-4 (7) shall be subject to an administrative fine not exceeding 200 million won. In such cases, Article 276 shall not apply. <Newly Inserted on Dec. 21, 2021>

(3) Each of the following persons shall be subject to an administrative fine not exceeding 10 million won: <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 15, 2015; Dec. 21, 2021>

1. A person who violates Articles 139 (including cases applicable mutatis mutandis in Article 146 (1)), 143 (1) (including cases applicable mutatis mutandis in Article 146 (1)), 152 (1), 155 (1), 156 (1), 159 (2), 160 (1), 161 (1), 186 (1) (including cases applicable mutatis mutandis in Article 205), 192 (including cases applicable mutatis mutandis in Article 205), 200 (1), 201 (1) or (3), 219 (2), or 266 (2);

2. A person who conducts work at any place, other than a bonded factory, bonded construction work site, general bonded area or designated factory without obtaining permission under Article 187 (1) (including cases applicable mutatis mutandis in Article 89 (5)) or Article 195 (1) or filing a report thereon under Article 202 (2).

(4) Any of the following persons shall be subject to an administrative fine not exceeding five million won: <Amended on Jan. 1, 2013; Dec. 19, 2017; Dec. 21, 2021>

1. A person who fails to report distribution track records or files a false report, in violation of Article 240-2 (1);

2. A person who fails to retain books of account, in violation of Article 240-2 (2);

3. A person who files an export declaration under Article 241 (1) without bringing goods into the place designated by the Commissioner of the Korea Customs Service, in violation of Article 243 (4).

(5) Each of the following persons shall be subject to an administrative fine not exceeding two million won: <Amended on Jul. 25, 2011; Dec. 31, 2011; Jan. 1, 2013; Dec. 31, 2018; Dec. 31, 2019; Dec. 22, 2020; Dec. 21, 2021>

1. An operator who violates licensed matters for a licensed bonded area;

2. A person who violates Article 38 (3), 83 (1), 107 (3), 135 (2) (including as applied mutatis mutandis pursuant to Article 146 (1)), 136 (3) (including as applied mutatis mutandis pursuant to Article 146 (1)), 140 (5), subparagraphs 1 and 3 of Article 141 (including as applied mutatis mutandis pursuant to Article 146 (1)), 157 (1), 158 (2) or (6), 172 (3), 194 (including cases applicable mutatis mutandis in Article 205), 196-2 (5), 198 (3), 199 (1), 202 (1), 214, 215 (including cases applicable mutatis mutandis in Articles 219 (4) and 221 (2)), 216 (2) (including cases applicable mutatis mutandis in Articles 219 (4) and 221 (2)), 221 (1), or 222 (3) or the latter part of Article 225 (1) or Article 251 (1);

3. A person who directly imports goods and transfers the imported goods to a third party who intends to use such goods for the same purpose as an importer and is entitled to reduction or exemption from customs duties on such goods, among persons who violate Articles 83 (2), 88 (2), 97 (2), 102 (1), and 109 (1);

4. A person who fails to submit a list of passengers or passenger reservation data by negligence, among those who violate the latter part, with the exception of its subparagraphs, of Article 135 (1) or 137-2 (1);

5. A person who violates measures taken by the Commissioner of the Korea Customs Service or the head of a customs office in accordance with Article 159 (6), 180 (3) (including cases applicable mutatis mutandis in Article 205), 196 (4), 216 (1) (including cases applicable mutatis mutandis in Articles 219 (4) and 221 (2)), 222 (4), 225 (2), 228 or 266 (3);

6. A person who deals with goods by means of transportation, in violation of Article 321 (2) 2;

7. A person who files a false shipment declaration under Article 157 (1) without bringing goods into a bonded area.

(6) Each of the following persons shall be subject to an administrative fine not exceeding one million won: <Amended on Dec. 31, 2011; Jan. 1, 2013; Jan. 1, 2014; Dec. 15, 2015; Jun. 9, 2020; Dec. 22, 2020; Dec. 21, 2021; Dec. 31, 2022>

1. A person who compiles or submits a cargo manifest that does not match the loaded goods: Provided, That where a person who submits a cargo manifest finds it impossible to verify details of the relevant loaded goods because any of the following persons has loaded and sealed the goods, the person who submits such cargo manifest shall be excluded herefrom:

(a) A person who falls under Article 276 (3) 1;

(b) A person who exports the loaded goods;

2. A person who fails to retain a declaration completion certificate, in violation of Article 12;

3. A person who fails to file a report in accordance with Article 28 (2);

4. A person who violates Articles 107 (4), 108 (2), 138 (2) or (4), subparagraph 2 of 141, 157-2, 162, 179 (2), 182 (1) (including cases applicable mutatis mutandis in Article 205), 183 (2) or (3), 184 (including cases applicable mutatis mutandis in Article 205), 185 (2) (including cases applicable mutatis mutandis in Article 205), 245 (3), or 254-2 (2) or (3);

5. A person who fails to comply with an order issued by the head of a customs office under Article 160 (4) (including cases applicable mutatis mutandis in Article 207 (2));

6. A person who fails to comply with an order or supplementary measure issued by the head of a customs office under Article 177 (2) (including cases applicable mutatis mutandis in Article 205), 180 (4) (including cases applicable mutatis mutandis in Article 205) or the proviso, with exception of the subparagraphs, of Article 249;

7. A person who fails to comply with instructions issued by the head of a customs office with respect to supervision, inspection and report under Article 180 (1) (including cases applicable mutatis mutandis in Article 205) and (2) (including cases applicable mutatis mutandis in Article 89 (5)), 193 (including cases applicable mutatis mutandis in Article 205), or 203 (2).

(7) Administrative fines prescribed in paragraphs (1) through (6) shall be imposed and collected by the head of a customs office, as prescribed by Presidential Decree. <Amended on Jan. 1, 2013; Jan. 1, 2014; Dec. 31, 2018; Dec. 21, 2021>

[This Article Wholly Amended on Dec. 30, 2010]

Article 277-2(Receiving or Offering Money or Valuables) #

(1) If a customs officer receives money or valuables in connection with his or her duties, it shall be requested, in the processing of a disciplinary action, etc. under Article 82 of the State Public Officials Act, to adopt a resolution to impose a disciplinary additional charge not exceeding five times the value of the money or valuables received.

(2) Where a customs officer subject to a disciplinary action has received a criminal punishment or has fulfilled his or her obligation of compensation, etc. (including cases of confiscation or additional collection) under any other Act before or after a resolution to impose a disciplinary additional charge is adopted pursuant to paragraph (1), it shall be requested to the disciplinary committee to adopt a resolution to impose the reduced amount of the disciplinary additional charge or to reduce or exempt the disciplinary additional charge.

(3) Article 78 (4) of the State Public Officials Act shall apply mutatis mutandis to the request to adopt a resolution to impose a disciplinary additional charge under paragraph (1) or (2). In such cases, "request for a disciplinary resolution" shall be deemed "request for a resolution on the imposition of a disciplinary additional charge".

(4) When a person issued with a disposition of a disciplinary additional charge under paragraph (1) fails to pay the additional charge within the payment due date, the disciplinary authority may collect it in the same manner as delinquent national taxes are collected. <Amended on Dec. 29, 2020>

(5) The head of a customs office shall impose on a person who has offered money or valuables to a customs officer, an administrative fine between two to five times the corresponding amount of the relevant money or valuables: Provided, That no administrative fine shall be imposed if the relevant person has received a criminal punishment under any other Act such as the Criminal Act, and the imposition of an administrative fine shall be canceled if the relevant person has received a criminal punishment after the administrative fine was imposed. <Amended on Dec. 31, 2019>

[This Article Newly Inserted on Dec. 19, 2017]

Article 311(Notification Disposition) #

(1) When the Commissioner of the Korea Customs Service or the head of a customs office obtains hard evidence proving any offense as a result of an investigation of a customs offender, he or she may notify the subject person to pay the following amount or to provide the following goods specifying reasons therefor, as prescribed by Presidential Decree: <Amended on Dec. 15, 2015; Dec. 31, 2018>

1. An amount equivalent to a fine;

2. Goods to be seized;

3. An amount equivalent to an additional collection charge.

(2) When a person subject to notification disposition referred to in paragraph (1) intends to prepay an amount equivalent to a fine or an additional collection charge, the Commissioner of the Korea Customs Service or the head of a customs office may permit him or her to do so.

(3) Where the notification disposition referred to in paragraph (1) is taken, the prescription of public prosecution shall be suspended.

(4) The criteria for imposition of an amount equivalent to a fine under paragraph (1) shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 15, 2015>

(5) A person in receipt of a notification disposition under paragraph (1) may pay an amount due by credit card, debit card, etc. (hereafter referred to as "credit card, etc." in this Article) through an agency for payment of the amount of notification disposition prescribed by Presidential Decree. <Newly Inserted on Dec. 31, 2018>

(6) If payment is made by credit card, etc. pursuant to paragraph (5), the date on which the agency for payment of the amount of notification disposition grants approval shall be deemed the payment date. <Newly Inserted on Dec. 31, 2018>

(7) Except as provided in paragraphs (5) and (6), detailed matters necessary to pay the amount due in accordance with a notification disposition by credit card, etc., such as the designation and operation of an agency for payment of the amount of notification disposition and charges for vicarious payment, shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 31, 2018>

(8) The Commissioner of the Korea Customs Service or the head of a customs office may exempt any person subject to disposition of notification from the disposition of notification under paragraph (1), after deliberation and resolution by the Customs Offense Investigation and Deliberation Committee established under Article 284-2, taking into account his or her age, environment, motive for and consequences of violations of the Act, capacity to bear customs duties and other circumstances. In such cases, the Commissioner of the Korea Customs Service or the head of a customs office shall comply with the results of deliberation and resolution by the Customs Offense Investigation and Deliberative Committee. <Newly Inserted on Dec. 31, 2019>

(9) An exemption from the disposition of notice under paragraph (8) shall be given to a customs offender who meets all the following requirements: <Newly Inserted on Dec. 31, 2019>

1. The amount under paragraph (1) 1 shall not exceed 300,000 won;

2. The sum of the value of goods in paragraph (1) 2 and the amount in paragraph (1) 3 shall not exceed one million won.

[This Article Wholly Amended on Dec. 30, 2010]

Article 1(Purpose) #

Article 2(Definitions) #

Article 3(Priority Given to Collection of Customs Duties) #

Article 4(Imposition and Collection of Internal Taxes) #

Article 5(Standards of Legal Interpretations and Prohibition on Retroactive Assessment of Customs Duties) #

Article 6(Good Faith and Sincerity) #

Article 7(Limits on Discretion of Customs Officers) #

Article 8(Calculation of Periods and Due Dates) #

Article 9(Deadlines for Payment of Customs Duties) #

Article 10(Extension of Deadlines due to Natural Disasters) #

Article 11(Service of Duty Payment Notices) #

Article 12(Retention Period of Declaration Documents) #

Article 13 #

Article 14(Dutiable Goods) #

Article 15(Tax Base) #

Article 16(Timing for Determining Dutiable Goods) #

Article 17(Applicable Statutes or Regulations) #

Article 18(Foreign Exchange Rate for Taxation) #

Article 19(Persons Liable to Pay Duties) #

Article 20(Extinguishment of Liability to Pay Customs Duties) #

Article 21(Limitation Period for Assessing Customs Duties) #

Article 22(Extinctive Prescription of Authority to Collect Customs Duties) #

Article 23(Suspension and Discontinuation of Prescription) #

Article 24(Types of Security) #

Article 25(Appropriation of Security for Customs Duties) #

Article 26(Collection of Customs Duties in Cases of Absence of Security) #

Article 26-2(Cancellation of Security) #

Article 27(Value Declaration) #

Article 28(Reporting on Terms and Conditions of Use) #

Article 29(Value Investigation Report) #

Article 30(Principle of Determination of Customs Value) #

Article 31(Determination of Customs Value Based on Transaction Value of Identical Goods) #

Article 32(Determination of Customs Value Based on Transaction Value of Similar Goods) #

Article 33(Determination of Customs Value Based on Domestic Sale Price) #

Article 34(Determination of Customs Value Based on Computed Value) #

Article 35(Determination of Customs Value Based on Reasonable Standards) #

Article 36(Notice of Methods of Determining Customs Value) #

Article 37(Advance Rulings on Method for Determining Customs Value) #

Article 37-2(Pre-Adjustment of Method of Determining Customs Value for Customs Duties and Method of Calculating Normal Price for National Taxes) #

Article 37-3(Provision of Information for Assessment of Customs Duties) #

Article 37-4(Submission of Data to Determine Customs Value of Goods Imported by Persons in Special Relationship) #

Article 38(Payment of Customs Duties by Self-Assessment) #

Article 38-2(Revision) #

Article 38-3(Amendment and Rectification) #

Article 38-4(Rectification of Customs Value of Imported Goods after Adjustment) #

Article 38-5(Special Cases for Submission of Written Request for Rectification by Mail) #

Article 39(Notice of Duty Assessment) #

Article 40(Minimum Amount of Collectible Duty) #

Article 41 #

Article 42(Additional Duties) #

Article 42-2(Reduction or Exemption of Additional Duties) #

Article 43(On-Spot Receipt of Customs Duties) #

Article 43-2(Deferment of Disposition on Default) #

Article 44(Provision of Materials on Arrears) #

Article 45(Customs Duties Arrearages Adjustment Committee) #

Article 46(Payment of Customs Refunds) #

Article 47(Collection of Over-refunded Customs Duties) #

Article 48(Surcharges on Customs Refunds) #

Article 49(Types of Tariff Rates) #

Article 50(Priority in Application of Tariff Rates) #

Article 51(Those Subject to Assessment of Anti-Dumping Duties) #

Article 52(Investigation on Dumping and Material Injury) #

Article 53(Provisional Measures Prior to Assessing Anti-Dumping Duties) #

Article 54(Proposal of Undertaking in Connection with Anti-Dumping Duties) #

Article 55(Time for Assessing Anti-Dumping Duties) #

Article 56(Review on Anti-Dumping Duties) #

Article 57(Objects on which Countervailing Duties Are Assessed) #

Article 58(Investigation of Payment of Subsidies and Material Injury) #

Article 59(Provisional Measures Prior to Assessment of Countervailing Duties) #

Article 60(Proposal of Undertaking Relating to Countervailing Duties) #

Article 61(Timing for Assessing Countervailing Duties) #

Article 62(Review on Countervailing Duties) #

Article 63(Objects on which Retaliatory Duties Are Assessed) #

Article 64(Consultations about Assessment of Retaliatory Duties) #

Article 65(Goods Subject to Emergency Tariffs) #

Article 66(Assessment of Provisional Emergency Tariffs) #

Article 67(Review of Emergency Tariffs) #

Article 67-2(Assessment of Emergency Tariff on Goods from Particular Countries) #

Article 68(Special Emergency Tariffs on Agricultural, Forest and Live-stock Products) #