(1) With respect to goods imported to Korea from any country which does not enjoy benefits granted under any tariff treaty, benefits regarding tariffs within the limit of the benefits granted under any treaty already concluded with a foreign country may be granted to such goods (hereinafter referred to as "beneficial tariff").
(2) Countries and goods subject to the assessment of beneficial tariffs, the applicable tariff rates, the applicable methods and other necessary matters shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]