(1) Where persons prescribed by Presidential Decree, such as foreign tourists, etc. take the goods purchased in a general bonded area out of Korea, the customs duties, internal taxes, etc. paid when they purchased the relevant goods may be refunded.
(2) Matters necessary for the procedures, methods, etc. for the refund of customs duties, internal taxes, etc. referred to in paragraph (1) shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]