Any of the following imported goods shall be exempt from customs duties: <Amended on Mar. 22, 2020>
1. Goods donated by foreign countries to churches, temples and religious organizations for their service activities: Provided, That any goods prescribed by Ordinance of the Ministry of Economy and Finance shall be excluded herefrom;
2. Goods donated for the purposes of charity and relief, and goods donated to charity and relief establishments or social welfare establishments prescribed by Ordinance of the Ministry of Economy and Finance for the purposes of charity and relief: Provided, That any goods prescribed by Ordinance of the Ministry of Economy and Finance shall be excluded herefrom;
3. Goods donated by the International Foundation of the Red Cross, foreign Red Cross associations and international organizations prescribed by Ordinance of the Ministry of Economy and Finance for the purposes of international peace service activities or international amity activities;
4. Goods prescribed by Ordinance of the Ministry of Economy and Finance among goods specially made or manufactured for the use by the hearing, visually or speech impaired, physically disabled, chronic renal failure patients, patients with rare or incurable diseases, etc.;
5. Medical appliances used at welfare establishments for persons with disabilities under Article 58 of the Act on Welfare of Persons with Disabilities and at rehabilitation hospitals or clinics run by the State, local governments or social welfare corporations for the purposes of rehabilitation and medical examinations and treatments of persons with disabilities.[This Article Wholly Amended on Dec. 30, 2010]