(1) Any of the following imported goods may be exempt from customs duties: <Amended on Dec. 23, 2014; Dec. 22, 2020>
1. Personal effects carried or sent separately by any traveler, which the head of a customs office deems appropriate in consideration of the purpose of entry, period of stay and occupation and other circumstances in accordance with the standards prescribed by Ordinance of the Ministry of Economy and Finance;
2. Moving goods imported by a person who enters Korea for the purpose of relocating his or her residence to Korea, which the head of a customs office deems appropriate in consideration of the reason for relocating his or her residence, his or her residential period, occupation, the number of family members and other circumstances, in accordance with the standards prescribed by Ordinance of the Ministry of Economy and Finance;
3. Personal effects carried by crew of any international trade vessel and trade aircraft to be imported into Korea, which the head of a customs office deems appropriate in consideration of the number of navigation days, their period of stay and other circumstances pursuant to the standards prescribed by Ordinance of the Ministry of Economy and Finance.
(2) Where a traveler files a voluntary declaration on personal effects carried or sent separately (excluding goods falling under paragraph (1) 1) in the ways prescribed by Ordinance of the Ministry of Economy and Finance, the amount equivalent to 30/100 of the customs duties to be assessed on the relevant goods may be reduced not in excess of 200,000 won. <Newly Inserted on Dec. 23, 2014; Dec. 31, 2019; Dec. 31, 2022>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 22, 2020]