From among the goods falling under any of the following subparagraphs, those imported from foreign countries not later than December 31, 2003 as it is difficult to produce them domestically, shall be exempted from the special consumption tax: <Amended by Act No. 6045, Dec. 28, 1999; Act No. 6136, Jan. 12, 2000; Act No. 6297, Dec. 29, 2000>
| 1. | Goods to be used directly by the corporations listed in the following items: |
| (a) | Specific research institutions subject to the Support of Specific Research Institution Act (including their joint management organization); |
| (b) | and (c) Deleted; <by Act No. 6045, Dec. 28, 1999> |
| (d) | Academy of Korean Studies subject to the Act on the Support of the Academy of Korean Studies; |
| (e) | Agency for Defense Development established under the Agency for Defense Development Act; |
| (f) | Deleted; and <by Act No. 6045, Dec. 28, 1999> |
| (g) | Government-invested research institutes as prescribed by the Presidential Decree subject to the Act on Establishment, Operation and Fosterage of Government-Invested Research Institutes (limited to specific research institutes under the Support of Specific Research Institutions Act prior to the enforcement of the same Act by Act No. 5733, research institutes attached to the specialized research institutes that are included in government-invested research institutes, and those subjected to the Korea Development Institute Act, the Korea Institute for Industrial Economic and Trade Act, and the Act on the Support of the Korean Educational Development Institute that have been repealed by the Act on Establishment, Operation and Fosterage of Government-Invested Research Institutes); |
| 2. | Goods to be directly used for education at the vocational schools established under the Elementary and Secondary Education Act, and at polytechnic colleges (including attached technical colleges) established under the Polytechnic College Act, or for workers vocational abilities development training under the Workers Vocational Training Promotion Act; |
| 3. | Equipment, machines and materials to be directly used for eliminating the hard viewing areas and for strengthening the overseas broadcasting by Korea Broadcasting System established under the Broadcasting Act; |
| 4. | Raw materials to be used by the persons operating a defense industry; |
| 5. | Samples to be used for experimentation and research to develop new products or technology by research institutes attached to enterprises or their departments in exclusive charge of research and development under the Technology Development Promotion Act, and by industrial technology research cooperatives under the Act on the Support of the Industrial Technology Research Cooperatives; |
| 6. | Goods to be directly used for research by the research institutes which are non-profit corporations as stipulated by the Ministerial Decree of Finance and Economy; |
| 7. | Goods to be used by a local government and the FIFA World Cup Organizing Committee for manufacturing and constructing the athletic facilities or for managing the 2002 FIFA World Cup Korea and Japan; |
| 8. | Goods to be used by local governments and Busan Asian Games Organizing Committee for manufacturing and constructing the athletic facilities or for managing the games; |
| 9. | and 10. Deleted; <by Act No. 6297, Dec. 29, 2000> |
| 11. | Samples to be used for experimentation and research to develop new products or technology by a foundation that is a project executor of an industrial technology complex designated under the Act on Special Cases for Support of Industrial Technology Complexes; |
| 12. | Goods to be directly used by the Educational Broadcasting System established under the Educational Broadcasting System Act; or |
| 13. | Goods to be used by local governments and Busan Fespic Games Organizing Committee for manufacturing and constructing for the 8th Busan Fespic Games for 2002 and for managing the games. |