Statutes of the Republic of Korea

No. 15977
Promulgation Date 1998-12-31
Ministry of Finance and Economy

ALL

CHAPTER Ⅰ ASSESSMENT AND COLLECTION

Section 1 Requirements for Taxation

Article 1 (Suspension, etc. of Application of Provisional Tariff)

Article 1-2 (Prior Conformation of Tariff Classification)

Article 1-3 (Causes for Change of Tariff Classification)

Article 1-4 (Central Tariff Classification Committee)

Article 1-5 (Composition of Committee)

Article 1-6 (Committee Meetings)

Article 1-7 (Managing Agent of Committee)

Article 1-8 (Allowances of Committee)

Article 1-9 (Operational Details of Committee)

Article 1-10 (Criteria for Application of Tariff Classification)

Article 2 (Application of Simplified Tariff Rates)

Article 2-2 (Declaration of Price)

Article 3 (Provisional Price Declaration, etc.)

Article 3-2 (Scope of Goods and Service Supplied Without Cost or at Reduced Price)

Article 3-3 (Computation of Royalty for Use of Right)

Article 3-4 (Determination of Freight, etc.)

Article 3-5 (Restriction not Affecting Transaction Price)

Article 3-6 (Condition or Circumstances Which could Not be Evaluated in Currency)

Article 3-7 (Scope, etc. of Special Relations)

Article 3-8 (Scope of Disapproval of Customs Value)

Article 3-9 (Identical Goods, etc.)

Article 3-10 (Domestic Sales Price, etc. of Imported Goods)

Article 3-11 (Reasonable Basis, etc.)

Article 3-12 (Application of Addition or Deduction Rate)

Article 4 (Prior Examination of Taxable Amount)

Article 4-2 (Request for Imposition of Anti-Dumping Duty)

Article 4-3 (Commencement of Investigation on Dumping and Substantial Damage, etc.)

Article 4-4 (Investigation on Dumping and Substantial Damage, etc.)

Article 4-5 (Withdrawal of Request for Imposition of Anti-Dumping Duty)

Article 4-6 (Comparison between Normal Price and Dumping Price)

Article 4-7 (Decision on Substantial Damage, etc.)

Article 4-8 (Request for Cooperation of Interested Person on Materials)

Article 4-9 (Assessment of Anti-Dumping Duty)

Article 4-10 (Application of Provisional Measures)

Article 4-11 (Promise to Adjust Price and Suspend Export)

Article 4-12 (Retroactivity of Anti-Dumping Duty)

Article 4-13 (Settlement of Provisional Anti-Dumping Duty Amount, etc.)

Article 4-14 (Reexamination on Anti-Dumping Duty and Promise)

Article 4-15 (Notification and Public Notice to Interested Person, etc.)

Article 4-16 (Retaliatory Duty)

Article 4-17 (Imposition of Emergency Duty)

Article 4-18 (Imposition, etc. of Provisional Emergency Duty)

Article 4-19 (Consultation with Interested Countries)

Article 4-20 (Review on Emergency Duty)

Article 4-21 (Request for Cooperation to Interested Person)

Article 4-22 (Adjustment Duty)

Article 4-23 (Special Emergency Duty on Agricultural, Forest and Livestock Products)

Article 4-24 (Subsidy, etc.)

Article 4-25 (Countervailing Duty)

Article 4-26 (Beneficial Duty)

Article 4-27 Deleted.

Article 4-28 (Seasonal Customs Duty)

Article 4-29 (Tariff Quota System)

Article 4-30 (Customs Deliberative Committee)

Section 2 Assessment and Collection

Article 5 (Declaration of Payment)

Article 5-2 Deleted.

Article 5-3 (Declaration of Revision)

Article 5-4 (Request for Rectification)

Article 5-5 (Request for Rectification)

Article 5-6 (Correction of Tariff Amount)

Article 5-7 (Reply to Questions about Taxation Number)

Article 5-8 (Notice of Payment)

Article 5-9 (Additional Dues)

Article 5-10 (Additional Tariff)

Article 6 (Offering of Collateral)

Article 7 (Appraisal of Collateral)

Article 8 (Replacement of Collateral)

Article 9 (Kinds of Securities)

Article 10 (Sale of Collateral)

Article 11 (Request for Release of Collateral)

Article 11-2 (Comprehensive Collateral)

Article 11-3 Deleted.

Article 11-4 (Treating Customs Duty as Loss)

Article 12 (Request for Refund of Duty Overpaid or Erroneously Paid)

Article 12-2 (Notice of Appropriation of Amount of Duty Overpaid or Erroneously Paid)

Article 12-3 (Notice of Overpayment or Erroneous Payment)

Article 12-4 (Transfer of Amount of Duty Overpaid or Erroneously Paid)

Article 12-5 (Payment Ordinance and Notice of Refund)

Article 12-6 (Transfer)

Article 12-7 (Disbursement of Refund)

Article 12-8 (Disbursement, etc. in Form of Remittance to Distant Place)

Article 12-9 Deleted.

Article 12-10 (Book-keeping of Unpaid Fund)

Article 12-11 (Register on Decision of Refund due to Overpayment or Erroneous Payment)

Article 12-12 (Report on Decision of Refund due to Overpayment or Erroneous Payment and Account Statement)

Article 12-13 (Determination of Additional Dues to Refund)

Article 12-14 (Starting Date of Reckoning of Limitation for Imposition of Custom Duties)

Article 12-15 (Starting Date of Reckoning of Negative Prescription of Right to Collect Customs Duties)

Articles 12-16 and 12-17 Deleted.

Section 3 Abatement, Exemption, Refund and Deferment

Article 13 (Designation of Embassy Staff, etc.)

Article 14 (Application for Approval on Use for Purposes other than Designated Goods whereon Duty is Reduced or Exempted )

Article 14-2 (Prohibition Period of Use for Other Purpose of Goods abated or exempted from Customs Duty)

Article 15 (Basis for Calculation of Abatement Rate of Customs Duties)

Article 15-2 Deleted.

Article 16 (Application for Abatement or Exemption on Goods)

Article 16-2 (Designation of Factory)

Article 16-3 Deleted.

Article 16-4 Deleted.

Article 17 Deleted.

Article 17-2 Deleted.

Articles 18 through 24 Deleted.

Article 25 (Application for Extension of Period for Reexportation)

Article 25-2 (Period of Exemption from Customs Duty on Reexportation)

Article 26 (Exportation of Goods from which Customs Duty has been Reduced or Exempted Subject to Reexportation, and Collection of Additional Tax)

Article 26-2 (Reduced Tariff Rates on Reexport)

Articles 27 through 31 Deleted.

Articles 32 and 33 Deleted.

Articles 34 through 40 Deleted.

Article 40-2 (Amount of Customs Duty to be Reduced due to Deterioration or Damage)

Article 40-3 (Abatement for Overseas Leased Processing Goods)

Articles 41 and 41-2 Deleted.

Article 41-3 (Application, etc. for Duty Reduction or Exemption on Goods Used for Other Purpose)

Article 42 (Refund as Holdback of Customs Duty on Goods Reexported due to Breach of Import Contract)

Article 42-2 (Refund as Drawback of Customs Duty on Goods Destroyed or Scrapped)

Article 42-3 (Refund as Holdback of Customs Duty for Ruin, Loss, Deterioration or Damage)

Article 42-4 (Application for Cancellation of Imposition on Goods on which Customs Duty Is Not Paid and Which are Reexported due to Breach of Import Contract)

Article 43 (Application for Approval to Make Installment Payment of Customs Duty)

Article 44 (Notice of Installment Payment of Customs Duty)

Article 45 (Approval for Unauthorized Use of Goods)

Article 46 (Declaration of Introduction and Change of Goods either Subject to Abatement or Exemption, or Approval for Installment Payment)

Article 46-2 (Transfer of Goods under Follow-up Management and Collection of Customs Duty)

Article 46-3 (Confirmation of Performance of Terms of Abatement of or Exemption from Customs Duty)

Article 46-4 (Trust of Follow-up Management)

Article 46-5 (Declaration, etc. of Deposit of Collateral)

Article 46-6 (Application for Confirmation on Use for Other Purposes of Goods Reduced of or Exempted from Customs Duty by Other Acts and Subordinate Statutes or Treaties, etc.)

Article 46-7 (Request for Application of Tariff Rate for Specific Use)

Article 46-8 (Ex Post Facto Management for Goods on which Tariff Rate for Specific Use is Applied)

Section 4 Review and Application for Judgement

Article 47 (Application for Review)

Article 48 (Requests for Supplement or Correction)

Article 48-2 (Insignificant Matters)

Article 49 (Notice of Decision, etc.)

Article 49-2 (Relief Measure for Misinformation on Method of Filing Dissatisfaction)

Article 49-3 (Statement of Opinion)

Article 50 (Organization of Tariff Review Commission)

Article 51 (Meeting)

Article 52 (Allowance)

Article 53 (Clerical Work)

Article 53-2 (Applicable Provisions)

CHAPTER Ⅰ-2 INTERNATIONAL CUSTOMS COOPERATION

Article 53-3 (Countries Eligible for Special Advantages on Customs Clearance Procedure)

Article 53-4 (Certificate of Origin)

Article 53-5 (Tariff Classification Table, etc.)

CHAPTER Ⅱ TRANSPORTATION CARRIERS

Section 1 Vessels and Aircraft

Article 54 (Permit for Plying Unopen Ports)

Article 55 (Required Statements for Declaration of Entry into Port)

Article 56 (Required Statements for Declaration of Departure, etc.)

Article 57 (Application for Loading or Unloading Permit)

Article 57-2 (Application for Temporary Landing Permit for Foreign Goods)

Article 58 (Application for Boarding Permit, etc.)

Article 59 (Application for Transshipping and Traffic Permit)

Article 60 (Application for Stevedoring Permit outside of Ports)

Article 61 (Loading, Unloading or Transship of Supplies for Vessels or Aircraft, etc.)

Article 62 (Report on Action to have been Taken due to Calamity, etc.)

Article 63 (Report of Entry into Foreign Country)

Article 64 (Application for Change of Status of Vessels or Aircraft)

Article 64-2 (Special Vessels or Aircraft)

Article 64-3 (Registration of Persons Engaged in Bonded Transportation Business)

Article 64-4 (Requirements for Registration of Persons Engaged in Bonded Transportation, etc.)

Article 64-5 (Report of Bonded Goods Transportation Brokerage Businessman)

Section 2 Vehicles

Article 65 (Required Statements for Manifest of Vehicles)

Article 66 (Report on Departing Railway Vehicles)

Article 67 (Application for Certificate of Qualification of Vehicle Operating across National Boundary Line)

CHAPTER Ⅲ BONDED AREAS

Section 1 General Provisions

Article 68 (Application for Permission on Storage in Non-Bonded Areas)

Article 69 (Declaration on Introduction or Withdrawal of Goods)

Article 70 (Application for Approval for Supplementary Works)

Article 70-2 (Dismantling and Cutting Work, etc.)

Article 71 (Application for Approval for Destroying or Scrapping Stored Goods)

Article 71-2 Deleted.

Article 72 (Declaration on Ruin or Loss of Stored Goods)

Article 73 (Declaration on Goods Stolen or Lost)

Article 74 (Declaration on Goods in Disorder)

Article 75 (Application for Withdrawal of Sample)

Article 75-2 (Designation of Autonomously Managed Bonded Area, etc.)

Article 75-3 (Bonded Storekeeper)

Section 2 Designated Bonded Areas

Article 76 (Application for Approval on Period of Removal)

Article 76-2 (Designation of Custodian)

Section 3 Licensed Bonded Areas

Article 77 (Application for License for Establishment and Operation)

Article 77-2 (Criteria for License for Establishment and Operation of Bonded Area)

Article 78 (Report on Discontinuance of Business)

Article 79 (Amendment to Contents of Business)

Article 80 (Approval for Increase or Decrease in Warehousing Capacity)

Article 80-2 Deleted.

Article 81 (Management of Licensed Bonded Areas)

Article 82 Deleted.

Article 82-2 (Criteria for Offering of Security on Licensed Bonded Area)

Article 83 (Declaration on Storage of Domestic Goods)

Article 84 (Application for Renewal of License)

Article 85 (Restriction of Goods Storable in Bonded Areas)

Article 86 Deleted.

Article 87 (Liability for Book-keeping)

Article 87-2 (Report prior to Use on Carrying of Goods in Bonded Factory)

Article 88 (Calculation of Raw Materials Quantity Needed for Bonded Work)

Article 89 (Application for Permit, etc. for Work Using only Domestic Goods as Raw Materials and Intermediate Materials)

Article 89-2 (Restriction of Foreign Goods in Bonded Warehouse)

Article 89-3 (Report on Special Bonded Factory)

Article 90 Deleted.

Article 91 (Application for Permit of Work outside Bonded Factory)

Article 92 (Application for Use of Foreign and Domestic Goods in Admixture)

Article 92-2 (Standard of Assesment in Case of Use of Foreign and Domestic Goods in Admixture)

Article 93 (Method of Application for Imposition of Customs Duty on Raw Materials)

Article 94 (Liability for Book-keeping)

Article 94-2 (Inventory)

Article 95 (Utilization of Goods within Bonded Exhibition Places)

Articles 96 through 99 Deleted.

Article 100 (Restriction, etc. of Storage Place)

Article 101 (Prohibition on Utilization of Salable Goods prior to Acceptance of Import Declaration)

Article 102 (Prohibition on Withdrawal of Exhibited Goods Sold prior to License)

Article 103 Deleted.

Article 104 (Scope of Goods to be Carried-in)

Article 104-2 Deleted.

Article 105 (Report on Completion of Construction Works)

Article 106 (Application for Permit of Bonded Work outside Bonded Construction Sites)

Section 3-2 General Bonded Area

Article 106-2 (Designation of General Bonded Area)

Article 106-3 (Report on Selection and Performance of Functions by Enterprise in General Bonded Area)

Article 106-4 (Procedures for Introduction and Withdrawal of Goods in General Bonded Area)

Article 106-5 (Duties to Maintain Facilities and Equipment)

Article 106-6 (Reason for Revocation of Designation and Suspension of Function of General Bonded Area)

Section 4 Lien and Disposition

Articles 107 and 108 Deleted.

Article 109 (Lien or Deposit and Release thereof)

Article 109-2 (Methods of Sale, etc.)

CHAPTER Ⅳ TRANSPORTATION

Article 110 (Declaration, etc. for Bonded Transportation)

Article 110-2 Deleted.

Article 111 (Application for Extension of Period of Bonded Transportation)

Article 112 (Application for Approval of Destroying or Scrapping Goods under Transportation)

Article 113 (Transportation of Goods from Wrecked Vessel and Aircraft)

Article 114 (Declaration for Domestic Transportation)

CHAPTER Ⅴ CUSTOMS CLEARANCE

Section 1 Exportation, Importation and Return

Article 115 (Declaration for Export, Import and Return)

Articles 116 and 117 Deleted.

Article 118 Deleted.

Articles 119 and 120 Deleted.

Article 120-2 (Additional Customs Rate)

Article 120-3 (Goods subject to Additional Customs Duty)

Article 120-4 Deleted.

Article 121 through 123 Deleted.

Article 123-2 (Documents for Declaration)

Article 123-3 (Import Declaration prior to Entry)

Article 124 (Inspection on Goods Declared)

Article 125 (Application for Permit for Inspection Performed outside Designated Place)

Article 125-2 (Offer of Security)

Article 126 (Application for Approval on Withdrawal of Declaration)

Article 126-2 (Notice of Refusal of Declaration)

Article 126-3 (Revocation of Acceptance of Export Declaration)

Article 127 (Withdrawal of Goods prior to Acceptance of Declaration)

Article 127-2 (Withdrawal of Goods prior to Report of Importation)

Article 127-3 (Confirmation on Required Conditions)

Article 127-4 (Exemption from Obligation)

Article 127-5 (Declaration of Trademark Right)

Article 127-6 (Request for Withholding of Customs Clearance)

Article 127-7 (Withholding of Customs Clearance )

Article 127-8 (Request for Customs Clearance of Goods withheld from Customs Clearance)

Article 127-9 (Offer of Security, etc.)

Article 127-10 (Confirmation of Whether Trademark Right is Infringed or Not)

Article 127-11 (Exclusion from Application)

Article 127-12 (Applicable Provisions)

Article 127-13 Deleted.

Section 2 Postal Materials

Article 128 (Inspection of Postal Material)

Article 128-2 (Postal Material subject to Import or Export Declaration)

Article 129 (Notification by Customs Collector)

Article 130 (Procedure for Payment of Duty on Postal Material)

Article 131 Deleted.

CHAPTER Ⅵ DELETED

Article 132 Deleted.

Articles 133 through 149-4 Deleted.

CHAPTER Ⅵ-2 OFFICIAL AUTHORITY OF CUSTOMS OFFICIALS

Article 149-5 (Carrying-In Ordinance)

Article 149-6 (Custody of Materials related to Export and Import)

Article 149-7 (Report on Business)

CHAPTER Ⅵ-3 IMPOSITION OF FINE FOR NEGLIGENCE

Article 149-8 (Imposition of Fine for Negligence)

Article 149-9 (Domestic Wholesale Price)

CHAPTER Ⅶ INVESTIGATION AND DISPOSITION

Article 150 (Arrest of Suspect)

Article 151 (Seizure and Custody of Goods)

Article 152 (Record of Visitation, Search or Seizure)

Article 153 (Payment in Kind of Goods Forfeited)

Article 154 (Application for Tentative Deposit of Fine and Additional Imposition)

Article 155 (Transfer of Seized Goods)

Article 156 (Notification on Investigation of Customs Offense)

CHAPTER Ⅷ SUPPLEMENTARY PROVISIONS

Article 157 (Customshouse Holidays)

Article 157-2 (Calculation of Period)

Article 158 (Office-Opening and Goods-Handling Time)

Article 159 (Handling of Goods either by Temporarily Opening Office or Off-duty Hours)

Article 159-2 (Extension of Period owing to Calamity or Disaster, etc.)

Article 159-3 (Preparation of Statistical Table and Certificates, and Application for Delivery Thereof)

Article 160 (Mandate on Right of Awards)

Article 161 (Method of Awards)

Article 162 (Examination)

Article 163 (Establishment of Customs Awards Examination Board)

Article 163-2 Deleted.

Article 164 (Organization of Awards Board)

Article 165 (Hearing of Opinions, etc.)

Article 166 (Applicable Provisions)

Article 167 Deleted.

Articles 168 through 175 Deleted.

Article 175-2 (Affirming Customs Seal)

Articles 176 through 181 Deleted.

Article 181-2 (Organization of Delinquent Customs Duty Settlement Board)

Article 181-3 (Function of Chairman)

Article 181-4 Deleted.

Article 181-5 (Meeting)

Article 181-6 (Minutes of Meeting)

Article 181-7 (Notification)

Article 181-8 (Hearing of Opinion)

Article 181-9 (Allowance)

Article 181-10 (Deprivation of Non-Ex Officio Membership)

Article 181-11 (Transfer of National Tax Delinquency)

Articles 181-12 through 181-16 Deleted.

Article 182 (Public Notice on Sale, Abandonment and Scrapping)

Article 183 (Public Deposit of Balance)

Article 184 (Application of Act on Contracts to Which State is Party)

Article 185 (Prescription of Forms)

Article 186 (Delegation and Entrustment of Authority)

ADDENDUM

ADDENDA<Presidential Decree No. 4796, Mar. 24, 1970>

ADDENDUM<Presidential Decree No. 5350, Oct. 2, 1970>

ADDENDUM<Presidential Decree No.5884, Dec. 23, 1971>

ADDENDA<Presidential Decree No. 6487, Feb. 6, 1973>

ADDENDA<Presidential Decree No. 6865, Sep. 20, 1973>

ADDENDUM<Presidential Decree No. 7361, Dec. 31, 1974>

ADDENDUM<Presidential Decree No. 7632, May 24, 1975>

ADDENDUM<Presidential Decree No. 7703, Jul. 25, 1975>

ADDENDA<Presidential Decree No. 7992, Feb. 19, 1976>

ADDENDA<Presidential Decree No. 8220, Aug. 23, 1976>

ADDENDA<Presidential Decree No. 8465, Feb. 28, 1977>

ADDENDUM<Presidential Decree No. 8365, May 9, 1977>

ADDENDUM<Presidential Decree No. 8864, Feb. 17, 1978>

ADDENDUM<Presidential Decree No. 9037, May 30, 1978>

ADDENDA<Presidential Decree No. 9237, Dec. 30, 1978>

ADDENDUM<Presidential Decree No. 9754, Feb. 4, 1980>

ADDENDA<Presidential Decree No. 10003, Sep. 27, 1980>

ADDENDUM<Presidential Decree No. 10123, Dec. 31, 1980>

ADDENDUM<Presidential Decree No. 10283, Apr. 10, 1981>

ADDENDUM<Presidential Decree No. 10470, Sep. 18, 1981>

ADDENDA<Presidential Decree No. 10669, Dec. 31, 1981>

ADDENDUM<Presidential Decree No. 10847, Jun. 23, 1982>

ADDENDA<Presidential Decree No. 10855, Jun. 30, 1982>

ADDENDA<Presidential Decree No. 11286, Dec. 29, 1983>

ADDENDUM<Presidential Decree No. 11509, Sep. 17, 1984>

ADDENDA<Presidential Decree No. 11577, Dec. 31, 1984>

ADDENDUM<Presidential Decree No. 11854, Feb. 5, 1986>

ADDENDUM<Presidential Decree No. 11878, Apr. 3, 1986>

ADDENDUM<Presidential Decree No. 12030, Dec. 31, 1986>

ADDENDUM<Presidential Decree No. 12345, Dec. 31, 1987>

ADDENDUM<Presidential Decree No. 12481, Jul. 1, 1988>

ADDENDA<Presidential Decree No. 12572, Dec. 31, 1988>

ADDENDUM<Presidential Decree No. 12867, Dec. 30, 1989>

ADDENDA<Presidential Decree No. 13204, Dec. 31, 1990>

ADDENDUM<Presidential Decree No. 13548, Dec. 31, 1991>

ADDENDA<Presidential Decree No. 13806, Dec. 31, 1992>

ADDENDA<Presidential Decree No. 13870, Mar. 6, 1993>

ADDENDUM<Presidential Decree No. 13936, Jul. 26, 1993>

ADDENDA<Presidential Decree No. 14044, Dec. 31, 1993>

ADDENDA<Presidential Decree No. 14446, Dec. 23, 1994>

ADDENDA<Presidential Decree No. 14464, Dec. 31, 1994>

ADDENDA <Presidential Decree No. 14871, Dec. 30, 1995〉

ADDENDA <Presidential Decree No. 14990, May 4, 1996〉

ADDENDA <Presidential Decree No. 15135, Aug. 8, 1996〉

ADDENDA<Presidential Decree No. 15199, Dec. 31, 1996>

ADDENDA<Presidential Decree No. 15296, Feb. 28, 1997>

ADDENDUM<Presidential Decree No. 15560, Dec. 31, 1997>

ADDENDUM<Presidential Decree No. 15598, Dec. 31, 1997>

ADDENDUM<Presidential Decree No. 15617, Feb. 2, 1998>

ADDENDUM<Presidential Decree No. 15861, Aug. 10, 1998>

ADDENDA<Presidential Decree No. 15977, Dec. 31, 1998>