(1) Notwithstanding other statutes or regulations, simplified tariff rates may be applied to goods prescribed by Presidential Decree among the following goods: <Amended on Dec. 21, 2021>
1. Goods imported by travelers or crew of any means of transportation navigating overseas as their personal effects;
2. Postal items: Provided, That those for which an import declaration referred to in Article 241 (1) is required under Article 258 (2) shall be excluded herefrom;
3. Deleted; <Dec. 31, 2018>
4. Consignments or unaccompanied goods.
(2) Deleted. <Dec. 31, 2018>
(3) Simplified tariff rates shall be prescribed by Presidential Decree, based on the rates of customs duties, the provisional import surtax and the internal tax of imported goods. <Amended on Dec. 31, 2018>
(4) With respect to goods which fall under paragraph (1) 1 and whose total amount is equal to or lower than the amount prescribed by Presidential Decree, the tariff rates referred to in paragraph (3) may be set as a single tariff rate applicable to such goods taking into account the customs duties, the provisional import surtax and the internal tax of goods imported generally as personal effects.[This Article Wholly Amended on Dec. 30, 2010]