(1) Where any goods for private use for which import declaration was accepted are exported in original conditions and fall under any of the following cases, the customs duties paid when they were imported shall be refunded. In such cases, the standards for determining whether they are exported in original conditions shall be prescribed by Presidential Decree: <Amended on Dec. 21, 2021; Dec. 31, 2022>
1. Where they are reexported within six months from the date of receipt of the import declaration, after being shipped into a place prescribed by the Commissioner of the Korea Customs Service as necessary to store exported goods for a certain period among a bonded area or a free trade zone under the Act on Designation and Management of Free Trade Zones;
2. Where they are reexported within six months from the date of receipt of import declaration, after obtaining confirmation from the head of a customs office as prescribed by the Commissioner of the Korea Customs Service;
3. Where a person exports consignments or postal items, the export declaration of which is omitted under Article 241 (2), in an amount not exceeding that prescribed by Ordinance of the Ministry of Economy and Finance, within six months from the date of acceptance of an import declaration and obtains confirmation from the head of a customs office, as prescribed by the Commissioner of the Korea Customs Service.
(2) Where goods voluntarily reported by a traveler pursuant to Article 96 (2) fall under any of the following cases, customs duties paid at the time of voluntary reporting shall be refunded: <Amended on Dec. 21, 2021>
1. Where goods purchased in the international trade vessel or international trade aircraft under Article 143 (1) 2 are refunded;
2. Where goods purchased in a bonded store under Article 196 are refunded.
(3) Articles 46, 47, and 106 (2) and (5) shall apply mutatis mutandis to the refund of customs duties under paragraphs (1) and (2). <Amended on Dec. 31, 2019>[This Article Newly Inserted on Dec. 15, 2015][Title Amended on Dec. 31, 2019]