Customs duties shall be assessed on imported goods.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 1 Common Provisions
Customs Act — Article 14 (Dutiable Goods)
관세법 제14조
This English translation is based on the Korean text effective 2023-06-05. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.