(1) The Minister of Economy and Finance may establish standards necessary for applying tariff classification, as prescribed by Presidential Decree. <Amended on Dec. 30, 2010; Dec. 23, 2014>
(2) There shall be established a Tariff Classification Committee (hereinafter referred to as the "Committee") in the Korea Customs Service to deliberate on the following matters: <Amended on Dec. 30, 2010; Dec. 23, 2014>
1. Matters that the Commissioner of the Korea Customs Service requests to the Minister of Economy and Finance in connection with new establishment or modification of standards for the application of the tariff classification referred to in paragraph (1);
2. Advance rulings and reviews of advance rulings on tariff classification applied to specific goods under Article 86;
3. Modification and review of tariff classification applied to specific goods under Article 87;
4. Other matters referred to the Committee by the Commissioner of the Korea Customs Service with respect to tariff classification.
(3) Deleted. <Dec. 30, 2003>
(4) Matters necessary for the composition, function, operation, etc. of the Committee shall be prescribed by Presidential Decree. <Amended on Dec. 30, 2010>