Laws › Value-added Tax Act › SECTION 2 Time and Place of Supply

Value-added Tax Act — Article 18 (Time of Importation of Goods)

부가가치세법 제18조

This English translation is based on the Korean text effective 2024-01-01. The Korean law has since been amended (current version effective 2026-01-02) — check the Korean original.

The time of importation of goods shall be the time when an import declaration under the Customs Act is accepted.

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

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