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ENFORCEMENT DECREE OF THE CUSTOMS ACT

Wholly Amended by Presidential Decree No. 17048, Dec. 29, 2000

Amended by Presidential Decree No. 17166, Mar. 27, 2001

Presidential Decree No. 17157, Mar. 27, 2001

Presidential Decree No. 17320, Jul. 30, 2001

Presidential Decree No. 17425, Dec. 15, 2001

Presidential Decree No. 17467, Dec. 31, 2001

Presidential Decree No. 17602, May 13, 2002

Presidential Decree No. 17833, Dec. 30, 2002

Presidential Decree No. 18039, Jun. 30, 2003

Presidential Decree No. 18074, Jul. 30, 2003

Presidential Decree No. 18086, Aug. 21, 2003

Presidential Decree No. 18136, Nov. 20, 2003

Presidential Decree No. 18333, Mar. 29, 2004

Presidential Decree No. 18493, Jul. 29, 2004

Presidential Decree No. 18530, Aug. 30, 2004

Presidential Decree No. 18624, Dec. 30, 2004

Presidential Decree No. 18903, Jun. 30, 2005

Presidential Decree No. 19478, May 22, 2006

Presidential Decree No. 19513, Jun. 12, 2006

Presidential Decree No. 19507, Jun. 12, 2006

Presidential Decree No. 19563, Jun. 29, 2006

Presidential Decree No. 19993, Apr. 5, 2007

Presidential Decree No. 20438, Dec. 13, 2007

Presidential Decree No. 20516, Dec. 31, 2007

Presidential Decree No. 20624, Feb. 22, 2008

Presidential Decree No. 20720, Feb. 29, 2008

Presidential Decree No. 21305, Feb. 4, 2009

Presidential Decree No. 21634, Jul. 22, 2009

Presidential Decree No. 22086, Mar. 26, 2010

Presidential Decree No. 22151, May 4, 2010

Presidential Decree No. 22467, Nov. 2, 2010

Presidential Decree No. 22493, Nov. 15, 2010

Presidential Decree No. 23127, Sep. 7, 2011

Presidential Decree No. 23488, Jan. 6, 2012

Presidential Decree No. 23602, Feb. 2, 2012

Presidential Decree No. 23759, May 1, 2012

Presidential Decree No. 23827, Jun. 5, 2012

Presidential Decree No. 23845, Jun. 7, 2012

Presidential Decree No. 24441, Mar. 23, 2013

Presidential Decree No. 24697, Aug. 27, 2013

Presidential Decree No. 24825, Nov. 5, 2013

Presidential Decree No. 25224, Mar. 5, 2014

Presidential Decree No. 25279, Mar. 24, 2014

Presidential Decree No. 25495, Jul. 21, 2014

Presidential Decree No. 25523, Jul. 28, 2014

Presidential Decree No. 25751, Nov. 19, 2014

Presidential Decree No. 25836, Dec. 9, 2014

Presidential Decree No. 25898, Dec. 30, 2014

Presidential Decree No. 26089, Feb. 6, 2015

Presidential Decree No. 26473, Aug. 3, 2015

Presidential Decree No. 26516, Sep. 9, 2015

Presidential Decree No. 26669, Nov. 27, 2015

Presidential Decree No. 26791, Dec. 30, 2015

Presidential Decree No. 26830, Dec. 31, 2015

Presidential Decree No. 26858, Jan. 6, 2016

Presidential Decree No. 26957, Feb. 5, 2016

Presidential Decree No. 27129, May 10, 2016

Presidential Decree No. 27300, Jun. 30, 2016

Presidential Decree No. 27464, Aug. 29, 2016

Presidential Decree No. 27472, Aug. 31, 2016

Presidential Decree No. 27793, Jan. 17, 2017

Presidential Decree No. 27958, Mar. 27, 2017

Presidential Decree No. 27952, Mar. 27, 2017

Presidential Decree No. 27970, Mar. 29, 2017

Presidential Decree No. 27972, Mar. 29, 2017

Presidential Decree No. 28211, Jul. 26, 2017

Presidential Decree No. 28443, Nov. 28, 2017

Presidential Decree No. 28642, Feb. 13, 2018

Presidential Decree No. 28864, May 8, 2018

Presidential Decree No. 29530, Feb. 12, 2019

Presidential Decree No. 30087, Sep. 24, 2019

Presidential Decree No. 30399, Feb. 11, 2020

Presidential Decree No. 30753, Jun. 2, 2020

Presidential Decree No. 31088, Oct. 7, 2020

Presidential Decree No. 31291, Dec. 29, 2020

Presidential Decree No. 31454, Feb. 17, 2021

Presidential Decree No. 32014, Sep. 24, 2021

Presidential Decree No. 32274, Dec. 28, 2021

Presidential Decree No. 33388, Apr. 11, 2023

Presidential Decree No. 34278, Feb. 29, 2024

Presidential Decree No. 34468, Apr. 30, 2024

Presidential Decree No. 35038, Dec. 3, 2024

Presidential Decree No. 35363, Feb. 28, 2025

Presidential Decree No. 35590, Jun. 2, 2025

Presidential Decree No. 35696, Aug. 5, 2025

Presidential Decree No. 35811, Oct. 1, 2025

Presidential Decree No. 35883, Nov. 28, 2025

Presidential Decree No. 35947, Dec. 30, 2025

Presidential Decree No. 36140, Feb. 27, 2026

Presidential Decree No. 36236, Apr. 3, 2026

Presidential Decree No. 36316, May 8, 2026