(1) Bonded stores may sell goods under any of the following conditions: <Amended on Dec. 31, 2019>
1. The relevant goods shall be shipped overseas : Provided, That even where goods are not shipped overseas, if they are transferred to a person entering Korea from a foreign country, the goods may be sold, as prescribed by Presidential Decree;
2. The relevant goods shall be used by persons eligible for exemption of customs duties under Article 88 (1) 1 through 4 of the Act.
(2) Notwithstanding paragraph (1), bonded stores established on the entry route of the airports, ports, etc. may sell goods to persons entering Korea from abroad. <Amended on Dec. 31, 2018>
(3) Matters necessary for the shipment of goods into or out of any bonded store, delivery and management of such goods that are sold in any bonded store shall be prescribed by Presidential Decree.
(4) The head of a customs office may limit the quantity, place of storage, etc. of goods that are permitted to be sold in any bonded store: Provided, That the types of goods permitted to be sold in such bonded store and sales limit thereof shall be prescribed on Ordinance of the Ministry of Economy and Finance. <Newly Inserted on Dec. 31, 2018>[This Article Wholly Amended on Dec. 30, 2010]