No. 36235
Promulgation Date 2026-04-01
Ministry of Finance and Economy
ALL
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Details of taxable articles)
Article 3-2 (Elastic tax rates)
Article 4 (Determination of taxable articles)
Article 5 (Cases not deemed shipped from manufacturing place and application for approval thereof)
Article 6 (Natural vaporization rate of gasoline)
Article 7 Deleted.
Article 8 Deleted.
Article 9 Deleted.
Article 10 Deleted.
Article 11 Deleted.
Article 12 (Report of tax base)
Article 13 (Payment)
Article 13-2 (Events corresponding to special cases concerning blend of different petroleum products at oil reservoirs)
Article 14 (Determination by estimation)
Article 14-2 Deleted.
Article 15 (Application for release of articles without tax payment)
Article 16 (Special cases for application for approval of tax exempt release)
Article 17 (Report of entry, certificate of entry, and certificate of use)
Article 18 (Application for approval of destruction or loss)
Article 19 (Application for approval of tax exemption for army supply and export)
Article 20 (Special cases for tax exemption for petroleum products for foreign missions)
Article 21 (Scope of foreign missions in Korea)
Article 22 (Application for approval of tax exemption)
Article 23 (Change of use by person who brings in conditional tax-free goods)
Article 24 (Application for tax deduction or refund)
Article 25 (Reporting on founding or closure of business)
Article 26 (Book-keeping obligation)
Article 27 (Orders)
Article 28 (Criteria for imposing administrative fines)
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