(1) A supply of overseas navigation services by ships or aircraft shall qualify for the zero tax rate, notwithstanding Article 30.
(2) Overseas navigation services under paragraph (1) mean the transportation of passengers or freight by ships or aircraft from the Republic of Korea to a foreign country, from a foreign country to the Republic of Korea, or from one foreign country to another, including goods or services supplied by overseas navigation service providers incidentally in the course of their business activities, which are prescribed by Presidential Decree.
(3) Matters necessary for the scope of overseas navigation services provided for in paragraph (1) shall be prescribed by Presidential Decree.