Where a person liable to pay tax under Article 3 (1) 2 makes a return and payment of customs duties under the Customs Act to the head of the competent customs house regarding the importation of goods, he or she shall do so together with a return and payment of value-added tax on the importation of goods. <Amended on Dec. 22, 2020>
Laws › Value-added Tax Act › SECTION 1 Returns and Payments
Value-added Tax Act — Article 50 (Returns and Payments for Importation of Goods)
부가가치세법 제50조
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.
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