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Customs Act — Article 187 (Permission for Work Outside Bonded Factories)

관세법 제187조

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.

(1) When it is deemed necessary to develop processing trade or the domestic industry, the head of a customs office may permit the work referred to in Article 185 (1) to be conducted outside the relevant bonded factory by specifying a period, a place, goods, etc. as prescribed by Presidential Decree. <Amended on Dec. 30, 2010>

(2) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under paragraph (1) is received. <Newly Inserted on Dec. 31, 2018>

(3) If no notification is given by the head of a customs office to an applicant as to whether he or she grants permission or on the extension of the processing period under statutes or regulations related to the processing of civil petitions within the period provided for in paragraph (2), permission shall be deemed granted on the day following the day such period (where the processing period is extended or re-extended pursuant to statutes or regulations related to the processing of civil petitions, referring to the relevant processing period) ends. <Newly Inserted on Dec. 31, 2018>

(4) Where permission referred to in paragraph (1) is granted, a customs officer may inspect the relevant goods when they are shipped out of the bonded factory. <Amended on Dec. 30, 2010; Dec. 31, 2018>

(5) Foreign goods shipped into a designated place (hereinafter referred to as "workplace, other than a bonded factory") with permission granted under paragraph (1) shall be deemed to exist in a bonded factory until a designated period expires. <Amended on Dec. 30, 2010; Dec. 31, 2018>

(6) The head of a customs office may permit the shipment of goods to be used for the bonded work whose permission is granted under paragraph (1) directly to a workplace, other than a bonded factory, as prescribed by the Commissioner of the Korea Customs Service. <Amended on Dec. 30, 2010; Dec. 31, 2018>

(7) Where foreign goods or other goods manufactured using such foreign goods remain at the workplace, other than a bonded factory after the designated period provided for in paragraph (1) expires, customs duties on such goods shall be promptly collected from the operator of the relevant bonded factory who has been granted with permission for the relevant goods. <Amended on Dec. 30, 2010; Dec. 31, 2018>[This Article Wholly Amended on Dec. 30, 2010]

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