Customs Act — Article 92 (Exemption from Customs Duties for Goods Used by Government)

Any of the following imported goods may be exempt from customs duties: <Amended on Mar. 23, 2013; Jul. 26, 2017; Dec. 21, 2021>

1. Goods donated to the State agencies or local governments for official use: Provided, That any goods prescribed by Ordinance of the Ministry of Economy and Finance shall be excluded herefrom;

2. Military goods imported by the Government (including cases where a person, other than the Government, imports military goods on commission by the Government) from foreign countries: Provided, That any goods prescribed by Ordinance of the Ministry of Economy and Finance shall be excluded herefrom;2-2. Goods used for the security service for the head of the State;

3. Goods returned from military forces stationed overseas or overseas diplomatic missions, which were used for official business;

4. Goods imported for the purposes of emergency communications and radio wave controls upon the recognition of the Minister of Science and ICT that such goods are critically necessary for national security;

5. Publications, records, recorded tapes, recorded slides, exposed films and other goods and materials similar thereto which have been imported directly by the Government;

6. Goods prescribed by Ordinance of the Ministry of Economy and Finance from among machinery, appliances, etc. imported by the State or local governments (including corporations established, invested or contributed by the State or local governments) to measure or analyze environmental pollution (including noise and vibration);

7. Goods prescribed by Ordinance of the Ministry of Economy and Finance and imported by the State and local governments (including corporations established, invested or contributed by the State or local governments) to measure, conserve or improve the quality of drinking water;

8. Goods imported by the Director of the National Intelligence Service or a person entrusted by the Director of the National Intelligence Service determined as critically necessary for national security.[This Article Wholly Amended on Dec. 30, 2010]