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Laws › Customs Act › SECTION 3 Application of Tariff Rates

Customs Act — Article 82 (Application of Tariff Rates under Agreement)

관세법 제82조

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.

(1) With regard to goods on which an import declaration is filed en block, their tariff rates are different by item, the highest tariff rate of such rates may apply to such goods, upon request from the declarant.

(2) In applying paragraph (1), Section 2 of Chapter V (Articles 119 through 132) shall not be applied.[This Article Wholly Amended on Dec. 30, 2010]

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