Foreign goods consumed or used shall not be deemed imported, if such consumption or use falls under any of the following subparagraphs: <Amended on Dec. 31, 2018; Dec. 22, 2020>
1. Where vessel supplies, aircraft supplies, or vehicle supplies are consumed or used according to their respective purposes in the respective means of transportation;
2. Where vessel supplies, aircraft supplies, or vehicle supplies are consumed or used pursuant to their respective purposes by providing them to a person who has completed the departure inspection procedure in accordance with the Immigration Act, or is to leave for a third country via Korea without entering Korea, within the designated bonded area prescribed by the head of a customs office;
3. Where travelers consume or use their personal effects in any means of transportation or any customs route;
4. Where foreign goods are consumed or used as recognized by this Act.[This Article Wholly Amended on Dec. 30, 2010]