(1) A person who intends to import or export goods, a manufacturer of goods to be exported, a licensed customs broker, a customs brokers' corporation, or a corporation for handling clearance under the Licensed Customs Broker Act (hereinafter referred to as "licensed customs broker, etc.") may file an application with the Commissioner of the Korea Customs Service for an advance ruling on the tariff classification on attached Schedules of Tariff Rates to be applied to the relevant goods prior to filing an export or import declaration pursuant to Article 241 (1), accompanied by documents prescribed by Presidential Decree. <Amended on Jan. 1, 2013>
(2) Upon receipt of an application for an advance ruling referred to in paragraph (1) (hereinafter referred to as "advance ruling"), the Commissioner of the Korea Customs Service shall issue an advance ruling on the tariff classification to be applied to the relevant goods and notify the applicant of the results thereof within a period prescribed by Presidential Decree: Provided, That where it is impractical to issue an advance ruling on such tariff classification due to the insufficiency, etc. of documents presented, a notice of such fact shall be given to the applicant. <Amended on Dec. 23, 2014; Dec. 15, 2015>
(3) A person who has received a notice under paragraph (2) may submit an application for a review of an advance ruling to the Commissioner of the Korea Customs Service along with the documents prescribed by Presidential Decree within 30 days from the receipt date of such notice. In such cases, the Commissioner of the Korea Customs Service shall issue a review of the advance ruling on the tariff classification to be applied to the relevant goods, and notify the applicant thereof within a period prescribed by the Presidential Decree; and where it is impractical to issue a review of the advance ruling on the tariff classification due to insufficiency, etc. of documents presented, a notice of such fact shall be given to the applicant. <Newly Inserted on Dec. 23, 2014; Dec. 31, 2018>
(4) The Commissioner of the Korea Customs Service shall publicly notify or publish the tariff classification, the name, use, standards of such goods, and other necessary matters to be applied to the goods of which an advance ruling on the tariff classification is issued under the main clause of paragraph (2) and to the goods of which the applicable tariff classification is modified as the result of a review of an advance ruling issued under paragraph (3): Provided, That the Commissioner of the Korea Customs Service may choose not to publicly notify or publish the tariff classification to be applicable to the relevant goods if he or she deems it inappropriate to publicly notify or publish the tariff classification for such reason that it contains trade secret of the applicant. <Amended on Jan. 1, 2013; Dec. 23, 2014; Dec. 15, 2015>
(5) When any goods on which an import or export declaration is filed under Article 241 (1) are identical to the goods in relation to which a notice referred to in the main clause of paragraph (2) or paragraph (3) is served, the head of a customs office shall apply tariff classification thereto as described in such notice. In such cases, where the tariff classification to apply is modified as the result of a review of an advance ruling issued under paragraph (3), the modified tariff classification shall apply from the date on which the applicant is notified of the details of modification or the date of the public notification or publication provided in paragraph (4), whichever is the earlier (hereinafter referred to as "modified date"), however, it may apply differently as provided for in the following standards: <Amended on Dec. 23, 2014; Dec. 15, 2015>
1. Where the application of tariff classification applicable prior to the modification to goods loaded for export to Korea before 30 days pass from the date of modification, is advantageous to an import declarant: Tariff classification applicable prior to the modification shall be applied;
2. In any of the following cases: Modified tariff classification shall also be applied retroactively to the goods the export or import declaration on which is received prior to the date of modification:(a) Where the tariff classification is modified due to any ground attributable to the applicant, such as submission of false data;(b) Any of the following cases which is advantageous to an import or export declarant:(i) Where there is no ground attributable to an applicant who falls under paragraph (1) or (3), such as incompleteness of submission of data;(ii) Where a person, other than an applicant falling under paragraph (1) or (3), files an export or import declaration in accordance with the tariff classification determined and publicly announced or published by the Commissioner of the Korea Customs Service.
(6) Where it is necessary to conduct physical and chemical analysis of the relevant goods to issue an advance ruling or a review of the advance ruling on tariff classification pursuant to the main clause of paragraph (2) or paragraph (3), the Commissioner of the Korea Customs Service may require a person who files an application for an advance ruling or a review of the advance ruling on the relevant tariff classification to pay fees prescribed by Ordinance of the Ministry of Economy and Finance. <Amended on Dec. 23, 2014>
(7) The result of an advance ruling notified pursuant to the main clause of paragraph (2) or result of a review notified pursuant to paragraph (3) shall be valid until the tariff classification is modified pursuant to Article 87 (1) or (3). <Amended on Dec. 22, 2020>
(8) Procedures and methods of an advance ruling and a review of the advance ruling on the tariff classification, and other necessary matters shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 23, 2014>[This Article Wholly Amended on Dec. 30, 2010]