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Home > Export/Import > Customs Answer(FAQ) > 1603 Systems for Reduction, Exemption, Refund and Repayment of Customs Duty

1603 Systems for Reduction, Exemption, Refund and Repayment of Customs Duty



Permanent
(Customs Tariff Law)

 

      Reduction for deterioration and damage(Art. 10)      
Unconditional reduction of and exemption from Customs duty   Reduction and exemption for commodities(Art .12)      
      Unconditional exemption (in a limited sense) (Art. 14,1-8,16-18)      
      Reduction and exemption for re-importation   Reduction for goods exported for processing or repair(Art.11)
            Exemption for re-importation(Art.14,9-11,13,14)
          Reduction for re-importation (Art. 14-2)
      Reduction and exemption for marine products, etc. collected or caught in foreign countries(Art. 14-3)      
    Exemption for exportation of goods manufactured from duty-paid raw materials (Art. 19-2)      
    Exemption for goods for displomats(excluding automobiles,liquors and tobacco)(Art. 16)      
     
     
Conditional reduction of and exemption from Customs duty (General) Exemption for goods for diplomats (automobiles, liquors and tobacco) (Art. 16)      
      Exemption for special uses (Art. 15)      
    Reduction and exemption for re-exportation Exemption for re-exportation (Art. 17)
        Reduction for re-exportation (Art. 18)
Conditional reduction of and exemption from Customs duty (Restrictive) Reduction and exemption on raw materials for manufacturing use (Art. 13)
     
      Reduction and exemption on raw materials for use in production of export goods (Art. 19)      
               
    Refund on disasters, etc. (Art.10)
      Refund on raw materials for manufacturing export goods(Art. 19)      
Refund of duty   Refund on export of products manufactured with duty-paid materials (Art. 19-2)      
      Refund on export of goods whose nature and form are unchanged the time of their importation (Art. 19-3)      
    Refund for claimed merchandise (Art.20)      
                 
Temporary
(Temporary Tariff Measure Law)
  Unconditional reduction of and exemption from Customs duty Refund for products manufactured from goods exported for processing or assembling (Art. 8)      
    Conditional reduction of and exemption from Customs duty (Restrictive)          
    Exemption for parts of aircraft, etc. (Art. 4)
   



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