Laws › Customs Act › SECTION 1 Reduction or Exemption

Customs Act — Article 94 (Exemption from Customs Duties for Small-Sum Goods)

관세법 제94조

This English translation is based on the Korean text effective 2023-06-05. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.

Any of the following imported goods may be exempt from customs duties: <Amended on Mar. 22, 2020>

1. Medals, testimonials or citations and awards corresponding thereto which have been granted to residents in Korea;

2. Records and other documents;

3. Goods prescribed by Ordinance of the Ministry of Economy and Finance as commercial samples or advertising materials;

4. Goods prescribed by Ordinance of the Ministry of Economy and Finance as small-sum goods received by residents in Korea.[This Article Wholly Amended on Dec. 30, 2010]

Korean original (law.go.kr) · Get articles as JSON via API

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