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Customs Act — Article 2 (Definitions)

관세법 제2조

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.

The terms used in this Act are defined as follows: <Amended on Dec. 22, 2020; Dec. 31, 2022>

1. The term "import" means shipping foreign goods into the Republic of Korea (referring to any foreign goods shipped from the bonded area in Korea in cases of those passing through the bonded area) or consuming and using them (referring to the consumption and use of foreign goods within the means of transportation, but excluding the consumption and use of foreign goods falling under any of the subparagraphs of Article 239) in Korea;

2. The term "export" means shipping domestic goods into foreign countries;

3. The term "return" means shipping foreign goods which have arrived in Korea back to a foreign country without undergoing import clearance;

4. The term "foreign goods" means any of the following goods:(a) Goods (including fish, marine life, etc. collected or caught by foreign fishing boats, etc. in the high seas (including the high seas and the economic sea zone, other than the territorial waters of any foreign country; hereinafter the same shall apply)) which arrive in Korea from any foreign country before an import declaration thereon under Article 241 (1) (hereinafter referred to as "import declaration") has been accepted;(b) Goods on which export declaration under Article 241 (1) (hereinafter referred to as "export declaration") has been accepted;

5. The term "domestic goods" means any of the following goods:(a) Goods which exist in Korea and which are not foreign goods;(b) Fisheries products, etc. collected or caught by Korean vessels, etc. in the high seas;(c) Goods on which import declaration filed under Article 244 (1) prior to their arrival at the port of entry (hereinafter referred to as "import declaration prior to arrival") has been accepted;(d) Goods shipped into Korea upon shipment approval before an import declaration under Article 252 has been accepted;(e) Goods shipped into Korea on the immediate shipment declaration prior to filing an import declaration under Article 253 (1);

6. The term "international trade vessel" means a vessel sailing between Korea and foreign countries for international trade;

7. The term "international trade aircraft" means an aircraft flying between Korea and foreign countries for international trade;

8. The term "domestic vessel" means a vessel sailing exclusively within the territorial waters of Korea;

9. The term "domestic aircraft" means an aircraft flying exclusively in the territorial air of Korea;

10. The term "vessel supplies" means beverages, foodstuff, fuel, consumables, wire ropes, spare parts for repairs and components, office fixtures and other similar goods which are used exclusively for the relevant vessel;

11. The term "aircraft supplies" means supplies which correspond to the vessel supplies and used exclusively for the relevant aircraft;

12. The term "vehicle supplies" means supplies which correspond to the vessel supplies and used exclusively for the relevant vehicle;

13. The term "customs clearance" means exporting, importing or returning goods according to procedures prescribed by this Act;

14. The term "transshipment" means transshipping goods from any entering or incoming means of transportation onto any departing or outgoing means of transportation in the jurisdictional area of the same customs office;

15. The term "combined transshipment" means transshipping goods from any entering or incoming means of transportation onto any departing or outgoing means of transportation in the jurisdictional area of another customs office;

16. The term "operator" means any of the following persons:(a) A person who has obtained a patent for establishing and operating a licensed bonded area under Article 174 (1);(b) A person who has filed a report on the establishment and operation of a general bonded workplace under Article 198 (1);

17. The term "Customs Officers" means the following:(a) Commissioner of the Korea Customs Service, head of a customs office, and public officials belonging to either of the former;(b) Other heads of agencies to which the Korea Customs Service or public officials belongs;

18. The term “consignment” means commercial documents, samples, goods for private use, and any other similar goods shipped into and out of Korea under entrustment to an entity that runs the business of delivering goods using international trade vessels, international trade aircraft, or border-crossing vehicles (excluding a person who ships goods as his or her personal effects into and out of Korea);

19. The term “electronic commerce goods” means exported or imported goods traded electronically through cybermalls, etc. (referring to virtual stores established to trade goods, etc. with information and communications facilities such as computers, etc.; hereinafter the same shall apply)[This Article Wholly Amended on Dec. 30, 2010]

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