Any of the following imported goods may be exempt from customs duties: <Amended on Mar. 23, 2013; Jul. 31, 2019; Jun. 9, 2020>
1. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are used for breeding animals and plants and improving seeds;
2. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are imported by participants for the exhibitions at fairs, international sports competitions and other events similar thereto which are prescribed by Ordinance of the Ministry of Economy and Finance;
3. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are donated by foreign countries for the purposes of restoration support and rescues in cases of nuclear accidents or radioactive emergencies;
4. Fish and marine life (including fishery products processed or manufactured using such fish and marine life in Korean fishing boats; hereafter the same shall apply in this Article) collected or caught by Korean fishing boats in the territorial waters of any foreign country by obtaining permission from the government of such foreign country;
5. Fish and marine life recommended by the Minister of Oceans and Fisheries which are collected or caught by any Korean fishing boat in cooperation with foreign fishing boat in a manner prescribed by Ordinance of the Ministry of Economy and Finance;
6. Fish and marine life recommended by the Minister of Oceans and Fisheries after consulting with the Minister of Economy and Finance from among fish and marine life that a person collects or catches through a joint venture with any foreigner by obtaining permission from the Minister of Oceans and Fisheries, in a manner conforming with the requirements prescribed by Ordinance of the Ministry of Economy and Finance;
7. Non-recyclable goods prescribed by Ordinance of the Ministry of Economy and Finance which are used to pack fish and marine life collected or caught by Korean fishing boats, etc. and other fish and marine life referred to in subparagraphs 5 and 6;
8. Goods which are in conformity with the requirements prescribed by Ordinance of the Ministry of Economy and Finance to be used as raw materials for a pilot production to verify whether machinery and appliances manufactured by a domestic small and medium enterprise under Article 2 of the Framework Act on Small and Medium Enterprises, upon a request by a foreign buyer, are in conformity with standards and functions specified by such foreign buyer;
9. Goods which belong to the head of a foreign country, his or her family and entourage members who visit Korea;
10. Parts and equipment of a dismantled Korean ship or means of transportation which has been wrecked;
11. Goods necessary to construct or repair bridges, communications facilities, undersea tunnels and other facilities corresponding thereto, to link Korea and foreign countries;
12. Goods prescribed by Ordinance of the Ministry of Economy and Finance as certificates to be placed on exported goods, indicating that such exported goods are in conformity with conditions, including but not limited to the quality, standard and safety specified by the competent agency of any importing country;
13. Goods used for restoring damage caused by an accident to any Korean ship or aircraft overseas at the expense of any foreign insurance company or foreign offender;
14. Goods imported as parts used to repair the breakdown of any Korean ship or aircraft, which is caused by an accident overseas during a warranty period at the expense of any foreign seller, which is specified in a sales contract;
15. Goods prescribed by Ordinance of the Ministry of Economy and Finance which are imported as sporting goods (including their components) for the Olympic Games, Paralympics, Deaflympics, Asian Games and Asian Paralympics;
16. Materials necessary to construct, maintain and ornament national cemeteries and funeral goods used to make coffins of those who are buried in national cemeteries and the boxes of remains;
17. Personal belongings of any predecessor that are inherited to any person residing in Korea following the death of such predecessor;
18. Unprocessed raw gemstones and bare stones prescribed by Ordinance of the Ministry of Economy and Finance.[This Article Wholly Amended on Dec. 30, 2010]