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 | Reduction for products manufactured from goods exported for processing or assembling (Art. 8) | |||||||
Exemption for goods exported for processing or repair under Economic Partnership Agreement (Art. 8-7) | |||||||||
Conditional reduction of and exemption from Customs duty (Restrictive) | |||||||||
Exemption for parts of aircraft, etc. (Art. 4) | |||||||||
For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.