The duty base of customs duties shall be determined based on the price or quantity of imported goods.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 1 Common Provisions
Customs Act — Article 15 (Tax Base)
관세법 제15조
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.
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