IP/N/1/KOR/22  
IP/N/1/KOR/O/5  
 
8 June 2021  
(21-4698)  Page: 1/3 
Council for Trade -Related Aspects of  
Intellectual Property Rights  Original: English  
 
 
NOTIFICATION OF LAWS AND REGULATIONS  
UNDER ARTICLE 63.2 OF THE TRIPS AGREEMENT  
REPUBLIC OF KOREA : ENFORCEMENT DECREE OF THE CUSTOMS ACT  
Notifying Member  REPUBLIC OF KOREA 
 
Details of the notified legal text  
 
Title Enforcement Decree of the Customs Act  
Subject matter  Other  
Nature of 
notification  [  ] Main dedicated intellectual property law or regulation  
[X] Other law or regulation  
Link to legal text* https://ip -documents.info/2021/IP/KOR/21_1811_00_e.pdf  
Notification status  [  ] First notification  
[  ] Amendment or revision to notified legal text  
[X] Replacement or consolidation of notified legal text(s)  
Previous 
notification(s) 
referred to  IP/N/1/KOR /E/5 
Brief description of the notified legal text  
 
The purpose of this Decree is to prescribe matters delegated by the Customs Act and matters 
necessary for the enforcement thereof.  
 
Language(s) of 
notified legal text English  
Entry into force   
 12 February 2019;  
 
Article 1 (Enforcement Date)  
This Decree shall enter into force on the date of its promulgation: Provided, 
That the amended provisions of Articles 31, 31 -5, 265 -2, 270 -2 and attached 
Table 5 shall enter into force on July 1, 2019; and t he amended provisions 
of subparagraph 57 of attached Table 3 shall enter into force on 
January  1, 2020.  
 
Article 2 (General Applicability)  
This Decree shall begin to apply for the first export declaration, import 
declaration or return declaration to be fil ed after this Decree enters into force.  
 IP/N/1/KOR/22 • IP/N/1/KOR/O/5  
 
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  Article 3 (Applicability to Provision of Monetary Security)  
The amended provisions of Article 10 (2) shall begin to apply for the first 
monetary security to be provided after this Decree enters into force.  
 
Article 4 (Applicability to Request for Data to Determine Customs Values on 
Goods Imported by Persons in Special Relationships)  
The amended provisions of Article 31 -5 (1) shall begin to apply for the first 
assessment of the amount of duties to be conducted after t his Decree enters 
into force pursuant to the proviso to Article 1 of the Addenda.  
 
Article 5 (Applicability to Request for Disposition to Assess Adjusted Duties)  
The amended provisions of Article 91 (1) 7 shall begin to apply for the first 
request to take a disposition on assessment of adjusted duties pursuant to 
paragraph 2 of Article 69 of the Act after this Decree enters into force.  
 
Article 6 (Applicability to Meetings of Tariff Classification Committee)  
The amended provisions of Article 101 (4) shall b egin to apply for the first 
application for a review of tariff classification to be filed after this Decree 
enters into force.  
 
Article 7 (Applicability to Advance Rulings or Review of Advance Rulings on 
Tariff Classification)  
(1) The amended provisions of  Article 106 (4) shall begin to apply for the 
first application for an advance ruling on tariff classification to be filed after 
this Decree enters into force.  
 
(2) The amended provisions of Article 106 (6) shall begin to apply for the 
first application fo r a review of tariff classification to be filed on or after 
January 1, 2019.  
 
(3) The amended provisions of Article 106 (7) shall begin to apply for the 
first application for a review of tariff classification to be filed after this Decree 
enters into force.  
 
Article 8 (Applicability to New Licenses for Downtown Bonded Stores)  
The amended provisions of Article 189 -2 shall apply begin to apply for the 
number of new licenses of downtown bonded stores to be determined after 
this Decree enters into force.  
 
Article 9 (Applicability to Declaration on Export, Import or Return)  
The amended provisions of Article 246 (3) shall begin to apply for the first 
declaration on export, import or return to be filed after this Decree enters 
into force.  
 
Article 10 (Transiti onal Measures concerning Additional Duty Rate on Custom 
Duties in Arrears)  
Where customs duties are paid or assessed after this Decree enters into 
force, in cases where the payment deadline has passed or a duty has been 
refunded before this Decree enters i nto force, the former provisions shall 
govern interest rates for the period ranging from the day following the 
payment deadline or the date of the refund, to the day before this Decree 
enters into force, notwithstanding the amended provisions of Article 39  (1). 
 
Other date    IP/N/1/KOR/22 • IP/N/1/KOR/O/5  
 
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Notification details  
 
Submission date 
of notification  9 March 2021  
Other information  https://www.klri.re.kr/eng.do  
Agency or 
authority 
responsible  Korea Customs Service  
 
 
* Links are provided to texts of laws and regulations notified under the TRIPS Agreement in the form 
supplied by the Member concerned; the WTO Secretariat does not endorse or revise their content.