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Customs Act — Article 49 (Types of Tariff Rates)

관세법 제49조

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 rates of customs duties assessed on imported goods in accordance with Article 14 shall be as follows:

1. Basic tariff rates;

2. Provisional tariff rates;

3. Other tariff rates prescribed by Presidential Decree or Ordinance of the Ministry of Economy and Finance in accordance with Articles 51 through 67, 67-2 and 68 through 77.[This Article Wholly Amended on Dec. 30, 2010]

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