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) (Reference:1604 Procedure for requesting tax refunds for those import goods to be re-exported or destroyed due to breach of transaction contract) | |||||||||
| 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.