In any of the following cases, customs duties may be assessed within the limit of the rate calculated by aggregating the rate obtained by deducting the basic tariff rate of the relevant goods from 100/100 to the basic tariff rate: Provided, That where the difference between domestic and foreign prices of agricultural, forest, livestock and marine products or other goods manufactured using such products as their raw materials exceeds the customs value of the relevant goods, customs duties may be assessed within the limit of the rate equivalent to the difference between such domestic and foreign prices: <Amended on Dec. 31, 2018; Dec. 22, 2020>
1. Where necessary to adjust widely unbalanced tariff rates among goods resulting from changes, etc. in the industrial structure;
2. Where necessary to protect public morality and the life and health of humans, animals and plants, preserve the environment, conserve limited natural resources, and to assure international peace, security, etc.;
3. Where necessary to protect goods developed in Korea for a certain period;
4. Where there exist risks for the domestic market or the domestic industrial foundation to be undermined by an increase in the import of goods including agricultural, forest and livestock products, whose international competitiveness is weak, hence making it necessary to correct or prevent them from such risks.[This Article Wholly Amended on Dec. 30, 2010]