If the amount of customs duties that has to be paid by a person liable to pay duties does not exceed the amount prescribed by Presidential Decree, the head of a customs office shall not collect such customs duties.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SUB-SECTION 1 Final Decision on Amount of Customs Duties
Customs Act — Article 40 (Minimum Amount of Collectible Duty)
관세법 제40조
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.
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