Customs Act — Article 188 (Assessment of Customs Duties on Manufactured Goods)

Where the work is done using foreign goods or using foreign goods and domestic goods as raw materials or materials, any goods therefrom shall be deemed goods which arrive in Korea from a foreign country: Provided, That if both foreign goods and domestic goods are used as raw materials or materials to manufacture new goods upon approval of the head of a customs office, as prescribed by Presidential Decree, any goods corresponding to the quantity and price of the foreign goods from among the goods therefrom shall be deemed goods which arrive in Korea from a foreign country.[This Article Wholly Amended on Dec. 30, 2010]