No. 36017
Promulgation Date 2026-01-06
Ministry of Finance and Economy
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
CHAPTER II APPLICATION OF CONVENTIONAL TARIFFS
Article 2 (Conventional tariff rates)
Article 3 (Application of quota-based differential conventional tariffs)
Article 4 (Requests for application of conventional tariffs)
Article 5 (Requests for ex post facto application of conventional tariffs)
CHAPTER III VERIFICATION OF ORIGINS
Article 6 (Certificates of origin)
Article 7 (Requirements for certification of approved exporters)
Article 8 (Support for verification of origins by small and medium enterprises)
Article 9 (Methods for notifying revisions to documents evidencing origin)
Article 10 (Documents evidencing origin to be retained)
CHAPTER IV INVESTIGATIONS OF ORIGINS
Article 11 (Investigations of origins of exported or imported goods)
Article 12 (Requests to postpone investigations of origins)
Article 13 (Investigations of origins upon request of contracting states)
Article 14 (Investigations of origins of textile-related goods upon request of the United States of America)
Article 15 (Filing objections to outcome of investigations of origins)
Article 16 (Requests for verification of origins to contracting states)
Article 17 (Suspension of conventional tariff treatment)
Article 18 (Lifting of suspension of conventional tariff treatment)
Article 19 (Processing personally identifiable information)
CHAPTER V SAFEGUARD MEASURES FOR REDRESSING DAMAGE FROM TRADE
Article 20 (Procedures for safeguard measures)
Article 21 (Notification of and consultation on safeguard measures)
Article 22 (Goods subject to safeguard measures and range of rates of customs duties)
Article 23 (Transition periods of safeguard measures and scope of application periods)
Article 24 (Prohibition of reapplication of safeguard measures)
Article 25 (Consultations on methods of trade compensation after safeguard measures)
Article 26 (Procedures for reviewing safeguard measures)
Article 27 (States subject to progressive liberalization of safeguard measures)
Article 28 (Procedures for provisional safeguard measures and scope of periods thereof)
Article 29 (Special cases concerning procedures for provisional safeguard measures)
Article 30 (Special safeguard measures against specified agricultural, forest, and livestock goods)
Article 31 (Special cases concerning imposition of emergency tariffs under the Customs Act)
Article 32 (Special cases concerning countermeasures against measures taken by contracting states)
Article 33 (Consultations on anti-dumping duties)
Article 34 (Consultations over countervailing duties)
CHAPTER VI SPECIAL EXCEPTIONS TO CUSTOMS CLEARANCE AND RECIPROCAL COOPERATION ON CUSTOMS AFFAIRS
Article 35 (Special exceptions to customs clearance procedures)
Article 36 (Customs duty exemptions for temporarily imported goods)
Article 37 (Advance rulings on origins)
Article 38 (Filing objections to results of advance rulings on origin)
Article 39 (Modification of contents of advance rulings)
Article 40 (Special cases concerning effects of modifications of written advance rulings)
Article 41 (Procedures for reciprocal cooperation)
Article 42 (Special cases concerning procedures for reciprocal cooperation under the agreement with the EU Party)
Article 42-2 (Special cases concerning procedures for reciprocal cooperation under the agreement with the United Kingdom of Great Britain)
Article 43 (Procedures for filing applications for reciprocal consultations on customs duties)
CHAPTER VII RESTRICTIONS ON APPLICATION OF CONVENTIONAL TARIFFS
Article 44 (Restrictions on application of conventional tariffs)
Article 45 (Special cases of restrictions on application of conventional tariffs)
Article 46 (Initial date in reckoning periods of excluding imposition of custom duties)
Article 46-2 (Revision interest)
Article 47 (Additional duties)
Article 48 (Designation of persons subject to restrictions on application of conventional tariffs)
Article 49 (Revocation of designation of persons subject to restrictions on application of conventional tariffs)
CHAPTER VIII SUPPLEMENTARY PROVISIONS
Article 50 (Duty of confidentiality)
Article 51 (Persons entitled to file objections)
Article 52 Deleted.
Article 53 (Determination on document formats)
CHAPTER IX PENALTY PROVISIONS
Article 54 (Criteria for imposition of administrative fines)
ADDENDUM <Presidential Decree No. 27300, Jun. 30, 2016>
ADDENDUM <Presidential Decree No. 27680, Jun. 26, 2016>
ADDENDUM<Presidential Decree No. 28836, Apr. 30, 2018>
ADDENDUM <Presidential Decree No. 29522, Feb. 8, 2019>
ADDENDA <Presidential Decree No. 30099, May 1, 2019>
ADDENDUM <Presidential Decree No. 30160, Jun. 29, 2019>
ADDENDA <Presidential Decree No. 30409, Feb. 11, 2020>
ADDENDA <Presidential Decree No. 31340, Dec. 29, 2020>
ADDENDUM <Presidential Decree No. 31906, Jun. 27, 2021>
ADDENDUM <Presidential Decree No. 32277, Dec. 31, 2021>
ADDENDA <Presidential Decree No. 32353, Jan. 25, 2022>
ADDENDUM <Presidential Decree No. 32432, Feb. 15, 2022>
ADDENDA <Presidential Decree No. 32766, Jul. 5, 2022>
ADDENDUM <Presidential Decree No. 33284, Feb. 28, 2023>
ADDENDA <Presidential Decree No. 34277, Feb. 29, 2024>
ADDENDA <Presidential Decree No. 35120, Dec. 30, 2024>
ADDENDA <Presidential Decree No. 35362, Feb. 28, 2025>
ADDENDA <Presidential Decree No. 35611, Jun. 30, 2025>
ADDENDA <Presidential Decree No. 35811, Oct. 1, 2025>
ADDENDA <Presidential Decree No. 35947, Dec. 30, 2025>
ADDENDA <Presidential Decree No. 36017, Jan. 6, 2026>