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ENFORCEMENT RULE OF THE REGULATIONS ON SPECIAL CASES CONCERNING VALUE-ADDED TAXES AND INDIVIDUAL CONSUMPTION TAXES FOR FOREIGN TOURISTS, ETC.

Ordinance Of the Economy and Finance No. 1670, Mar. 24, 1986

Amended by Ordinance Of the Economy and Finance No. 1670, Jul. 7, 1987

Ordinance Of the Economy and Finance No. 65, May 4, 1999

Ordinance Of the Economy and Finance No. 175, Dec. 30, 2000

Ordinance Of the Economy and Finance No. 187, Mar. 31, 2001

Ordinance Of the Economy and Finance No. 148, Apr. 13, 2010

Ordinance Of the Economy and Finance No. 190, Mar. 21, 2011

Ordinance Of the Economy and Finance No. 332, Feb. 23, 2013

Ordinance Of the Economy and Finance No. 472, Mar. 6, 2015

Ordinance Of the Economy and Finance No. 496, Aug. 19, 2015

Ordinance Of the Economy and Finance No. 529, Dec. 31, 2015

Ordinance Of the Economy and Finance No. 548, Mar. 9, 2016

 Article 1 (Purpose)
The purpose of this Rule is to prescribe matters delegated by the Regulations on Special Cases concerning Value-Added Taxes and Individual Consumption Taxes for Foreign Tourists, Etc. and other matters necessary for implementing the same.
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
 Article 2 (Scope of Duty-free Goods)
(1) “Amount prescribed by Ordinance of the Ministry of Strategy and Finance” in Article 3 (1) 5 of the Regulations on Special Cases concerning Value-Added Taxes and Individual Consumption Taxes for Foreign Tourists, Etc. (hereinafter referred to as the “Decree”) refers to 30,000 won. <Amended by Ordinance of the Ministry of Strategy and Finance No. 190, Mar. 21, 2011; Ordinance of the Ministry of Strategy and Finance No. 529, Dec. 31, 2015>
(2) “Goods... as prescribed by Ordinance of the Ministry of Strategy and Finance” in Article 3 (1) 7 of the Decree refers to either of the following: <Newly Inserted by Ordinance of the Ministry of Strategy and Finance No. 529, Dec. 31, 2015>
2. Goods prohibited from being exported or imported under Article 234 of the Customs Act.
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
 Article 3 Deleted. <by Ordinance of the Ministry of Finance and Economy No. 187, Mar. 31, 2001>
 Article 4 (Designation of Duty-free Shops and Withdrawal of Designation)
(1) The application for designation referred to in Article 5 (1) of the Decree shall be made in attached Form 1.
(2) Each certificate of designation as a duty-free shop referred to in Article 5 (3) of the Decree shall be issued in attached Form 2.
(3) A person who intends to request the withdrawal of designation as a duty-free shop under Article 5 (4) 7 of the Decree shall submit a request for withdrawal of designation as a duty-free shop for foreign tourists in attached Form 3 to the head of the competent tax office, together with its certificate of designation as a duty-free shop for foreign tourists.
(4) The report on the temporary suspension or closure, or revision of any designated item of a duty-free shop for foreign tourists referred to in Article 5 (6) of the Decree shall be as specified in attached Form 4. <Amended by Ordinance of the Ministry of Strategy and Finance No. 496, Aug. 19, 2015>
(5) Where the head of a tax office who receives an application for designation as a duty-free shop deems it possible that the applicant who fails to satisfy requirement under any of the subparagraphs of Article 5 (2) of the Decree may rectify such deficiency, he/she may require the applicant to do so, fixing a reasonable period.
(6) Any period for rectification under paragraph (5) shall be counted in the period for determining designation under Article 5 (3) of the Decree.
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
 Article 4-2 (Designation of Refund Counter Operator and Withdrawal of Designation)
(1) The application for designation as a refund counter operator referred to in Article 5-2 (2) of the Decree shall be made in attached Form 4-2.
(2) The certificate of designation as a refund counter operator referred to in Article 5-2 (4) of the Decree shall be issued in attached Form 4-3.
(3) A person who intends to request withdrawal of designation as a refund counter operator under Article 5-2 (5) 4 of the Decree shall submit a request for withdrawal of designation as a refund counter operator in attached Form 3 to the commissioner of the competent regional tax office, together with its certificate of designation as a refund counter operator.
(4) The report on the temporary suspension or closure, or revision of any designated item of a refund counter operator referred to in Article 5-2 (6) of the Decree shall be as specified in attached Form 4.
(5) Article 4 (5) and (6) shall apply mutatis mutandis to the designation of a refund counter operator.
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
 Article 5 (Certificate of Sales of Goods for Foreign Tourists)
The certificate of sales of goods for foreign tourists and the hand-written certificate of sales of goods for foreign tourists referred to in Article 8 (1) of the Decree shall be issued in attached Form 5 and attached Form 5-2, respectively: Provided, That where a duty-free shop is an affiliate member of a refund counter operator, a refund cheque may be issued in lieu of the certificate of sales of goods (including an electronic document transmitted through an information and communications network) acknowledged by the Commissioner of the National Tax Service. <Amended by Ordinance of the Ministry of Strategy and Finance No. 496, Aug. 19, 2015>
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
 Article 5-2 (Certificate of Sales of Goods for Immediate Refund for Foreign Tourists)
The certificate of sales of goods for immediate refund for foreign tourists referred to in Article 8 (4) of the Decree shall be issued in attached Form 5-3.
[This Article Newly Inserted by Ordinance of the Ministry of Strategy and Finance No. 529, Dec. 31, 2015]
 Article 6 (Verification of Export by Heads of Customs Offices)
(1) “Document prescribed by Ordinance of the Ministry of Strategy and Finance” in the proviso to Article 9 (1) of the Decree refers to either of the following:
1. A receipt of parcel issued by the head of a relevant post office where a duty-free good is sent by parcel post;
2. A certificate of export declaration issued by the head of the competent customs office, in other cases.
(2) The verification seal referred to in Article 9 (3) of the Decree shall be affixed in attached Form 6, and where the head of a customs office enters the verified content under Article 9 (3) of the Decree through an information and communications network, he/she shall be deemed to have affixed a verification seal pursuant to Article 9 (3) of the Decree. <Amended by Ordinance of the Ministry of Strategy and Finance No. 332, Feb. 23, 2013>
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
 Article 6-2 (Certificate of Refund or Remittance)
A certificate of refund or remittance that a refund counter operator issues to a duty-free seller pursuant to Article 10-3 or 10-4 (5) of the Decree shall be a certificate recognized by the Commissioner of the National Tax Service (including an electronic document transmitted through an information and communications network), stating the name of the buyer, the details of goods, the amount of tax refund, etc.. <Amended by Ordinance of the Ministry of Strategy and Finance No. 332, Feb. 23, 2013>
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
 Article 6-3 (Statement of Sales of and Tax Refund on Duty-free Goods)
The detailed statement of sales of, and tax refund on, duty-free goods to foreign tourists referred to in Article 11 (2) and the proviso to Article 12 (1) 2 of the Decree shall be made in attached Form 6-2.
[This Article Newly Inserted by Ordinance of the Ministry of Strategy and Finance No. 332, Feb. 23, 2013]
 Article 6-4 (Statement of Sales of Goods for Immediate Refund for Foreign Tourists)
The detailed statement of sales of goods for immediate refund for foreign tourists referred to in Article 11 (5) of the Decree shall be made in attached Form 6-3.
[This Article Newly Inserted by Ordinance of the Ministry of Strategy and Finance No. 529, Dec. 31, 2015]
 Article 7 (Application for Refund of Individual Consumption Tax)
Any person who intends to be refunded individual consumption tax pursuant to Article 12 (1) of the Decree, shall submit an application for refund of individual consumption tax for a duty-free shop for foreign tourists in attached Form 7, to the head of the competent tax office, together with a detailed statement of export of goods from Korea (or sale of goods) subject to individual consumption tax in attached Form 8.
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
 Article 8 (Statement of Export of Goods from Korea (or Sale of Goods) Subject to Individual Consumption Tax)
Each detailed statement of export of goods from Korea (or sale of goods) subject to individual consumption tax referred to in Article 15 (1) of the Decree shall be issued in attached Form 8.
[This Article Wholly Amended by Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010]
ADDENDA
(1) (Enforcement Date) This Rule shall enter into force on April 1, 1986: Provided, That the amended provisions of Articles 4 and 8 shall enter into force on the date of its promulgation.
(2) (General Applicability) This Rule shall begin to apply from the first goods supplied or sold after this Rule enters into force.
ADDENDA <Ordinance of the Ministry of Transportation No. 857, Jul. 7, 1987>
Article 1 (Enforcement Date)
This Rule shall enter into force on the date of its promulgation.
Articles 2 through 11 Omitted.
ADDENDUM <Ordinance of the Ministry of Finance and Economy No. 65, May 4, 1999>
This Rule shall enter into force on July 1, 1999.
ADDENDA <Ordinance of the Ministry of Finance and Economy No. 175, Dec. 30, 2000>
Article 1 (Enforcement Date)
This Rule shall enter into force on January 1, 2001.
Articles 2 and 3 Omitted.
ADDENDA <Ordinance of the Ministry of Finance and Economy No. 187, Mar. 31, 2001>
(1) (Enforcement Date) This Rule shall enter into force on the date of its promulgation.
(2) (General Applicability) This Rule shall begin to apply from the first refund provided, or from the first remittance made by a refund counter operator, after this Rule enters into force.
ADDENDA <Ordinance of the Ministry of Strategy and Finance No. 148, Apr. 13, 2010>
Article 1 (Enforcement Date)
This Rule shall enter into force on the date of its promulgation: Provided, That the amended provisions of Articles 5, 6, and 6-2 shall enter into force on July 1, 2010.
Article 2 (Applicability concerning Certificate of Sales of Goods, Verification of Export, and Certificate of Refund or Remittance)
The amended provisions of Articles 5, 6, and 6-2 shall begin to apply from the first issuance, verification, or remittance made after this Rule enters into force.
ADDENDA <Ordinance of the Ministry of Strategy and Finance No. 190, Mar. 21, 2011>
Article 1 (Enforcement Date)
This Rule shall enter into force on April 1, 2011.
Article 2 (Applicability)
This Rule shall begin to apply from the first purchase made after this Rule enters into force.
ADDENDA <Ordinance of the Ministry of Strategy and Finance No. 332, Feb. 23, 2013>
Article 1 (Enforcement Date)
This Rule shall enter into force on July 1, 2013: Provided, That the amended provisions of Article 6 (2) shall enter into force on the date of its promulgation.
Article 2 (Applicability concerning Forms)
The amended provisions of attached Form 6-2 shall begin to apply from the first foreign tourist, etc. who file a value-added tax return, or who apply for a refund of individual consumption tax, imposed on the purchase of goods at a duty-free shop on or after July 1, 2013.
ADDENDA <Ordinance of the Ministry of Strategy and Finance No. 472, Mar. 6, 2015>
Article 1 (Enforcement Decree)
This Rule shall enter into force on the date of its promulgation.
Article 2 (Applicability concerning Forms)
The amended provisions of attached Forms 4-2 and 7 shall begin to apply from the first application made after this Rule enters into force.
ADDENDA <Ordinance of the Ministry of Strategy and Finance No. 496, Aug. 19, 2015>
Article 1 (Enforcement Date)
This Rule shall enter into force on the date of its promulgation.
Article 2 (Applicability concerning Forms)
The amended provisions of attached Forms 5 and 5-2 shall begin to apply from the first sale of goods made after this Rule enters into force.
ADDENDA <Ordinance of the Ministry of Strategy and Finance No. 529, Dec. 31, 2015>
Article 1 (Enforcement Date)
This Rule shall enter into force on January 1, 2016.
Article 2 (Applicability concerning Scope of Duty-Free Goods)
The amended provisions of Article 2 (2) shall begin to apply from the first goods sold to a foreign tourist, etc. at a duty-free shop after this Rule enters into force.
ADDENDA <Ordinance of the Ministry of Strategy and Finance No. 548, Mar. 9, 2016>
Article 1 (Enforcement Date)
This Rule shall enter into force on the date of its promulgation.
Article 2 (Applicability concerning Forms)
The amended provisions concerning forms shall begin to apply from the first form reported after this Rule enters into force.