Where the tariff classification prescribed by Presidential Decree in accordance with attached Schedules of Tariff Rates or Articles 73 and 76 require modifications due to a recommendation or decision made by the Customs Cooperation Council under the International Convention on the Harmonized Commodity Description and Coding System Nomenclature, or the development of new commodities, etc., but the tariff rates thereon are not modified, the Minister of Economy and Finance may designate new tariff classification or reclassify tariffs, as prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 4 Tariff Classification
Customs Act — Article 84 (Modification of Tariff Classification System)
관세법 제84조
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.
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