IP/N/1/KOR/21  
IP/N/1/KOR/O/4  
 
8 June 2021  
(21-4697)  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 : CUSTOMS ACT  
Notifying Member  REPUBLIC OF KOREA 
 
Details of the notified legal text  
 
Title 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_1810_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 /O/2 
Brief description of the notified legal text  
 
The purpose of this Act is to properly administer the assessment and collection of customs duties 
and the customs clearance of exported and imported goods, and to secure revenues from customs 
duties, with the aim of contributing to the development of the national economy.  
 
Language(s) of 
notified legal text English  
Entry into force  31 December 2018;  
 
Article 1 (Enforcement Date)  
This Act shall enter into force on January 1, 2019: Provided, That the 
amended provisions of Article 89  (6) shall enter into force on May 1, 2019; 
and the amended provisions of Articles 37 (5) and (6), 37 -4 (4) and (5), 
277 (6), and 311 (5) through (7) shall enter into force on July 1, 2019.  
 
Article 2 (Applicability to Submission of Data to Determine Customs Value of 
Goods Imported by  Persons in Special Relationships)  
The amended provisions of Article 37 (4) and (5) shall begin to apply for the 
amount of  customs duties to be assessed after the same amended provisions 
enters into force.  
 IP/N/1/KOR/21 • IP/N/1/KOR/O/4  
 
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  Article 3 (Applicability to Surcharges)  
The amended provisions of the former part of Article 41 (2) shall begin to 
apply for  surcharges to be additionally imposed after this Act enters into 
force.  
 
Article 4 (Applicab ility to Assessment of Adjusted Duties)  
The amended provisions of Article 50 (2), subparagraph 2 of Article 69, and 
Article 70 (1) shall begin  to apply for cases where an import declaration is 
filed after this Act enters into force.  
 
Article 5 (Applicability to Reviews of Advance Rulings on Tariff Classification)  
The amended provisions of the latter part of Article 86 (3) shall begin to apply 
for cases where an  application for a review of an advance ruling on tariff 
classification is filed after  this Act enters into  force.  
 
Article 6 (Applicability to Revocation of Designation, License, or Registration 
due to Disqualification  of Executive Officers)  
The amended provisions of the provisos to Articles 89 (4) 1, 178 (2) 2, 
204 (3) 2, 224 (1) 2, 327 -2 (4) 1,  and 327 -3 (3) 1 shall also apply to cases 
where an executive officer of a corporation falls under  subparagraph 2 or 3 
of Article 175 before this Act enters into force.  
 
Article 7 (Applicability to Decision on Reinvestigation)  
The amended provisions  of the provisos to Articles 119 (3) and 120 (2), and 
Article 120 (4) shall begin  to apply for an application for examination or 
adjudication to be filed or for an  administrative litigation to be instituted after 
this Act enters into force.  
 
Article 8 (Applicability to Application for Permission for Entering and 
Departing from Areas Other  than Open Ports)  
The amended provisions of Articles 134 (3) and (4), 136 (3) and (4), 140 (2) 
and (3), 142 (3) and (4),  143 (4) and (5), 158 (3) and (4), 159 (3) and (4), 
161 (2) and (3), 185 (3) and (4), and 187 (2) and (3)  (including cases of 
application mutatis mutandis  under Article 195) shall begin to apply for 
permission or approval to be filed after this Act enters into force.  
 
Article 9 (Applicability to Revocation of Licence of Licensed Bonded Areas)  
The amended provisions of the proviso to Article 175 shall also a pply to cases 
where the operator of a  licensed bonded area falls under subparagraph 6 of 
Article 175 and the license to establish and operate  any other existing 
licensed bonded area, excluding the relevant licensed bonded area, the 
license for  which has be en revoked, is not revoked before this Act enters into 
force.  
 
Article 10 (Applicability to Renewal of License of Bonded Stores)  
The amended provisions of Article 176 -2 (6) shall also apply to persons who 
have obtained license to  operate a bonded store bef ore this Act enters into 
force.  
 
Article 11 (Applicability to Payment Based on Notification Disposition)  
The amended provisions of Article 311 (5) through (7) shall begin to apply 
for a notification disposition to be taken after the same amended provisions  
enter into force.  
 
Article 12 (Applicability to Grounds for Disqualification of Business Entities 
Operating  Comprehensive Customs Duties Information Network of Korea)  
The amended provisions of Articles 327 -2 (2) 2 and 327 -3 (2) 2 shall also 
apply to cases  where a  business entity operating the Comprehensive 
Customs Duties Network of Korea or an electronic  document brokerage entity 
falls under subparagraph 2 or 3 of Article 175, respectively, before this Act  
enters into force.  IP/N/1/KOR/21 • IP/N/1/KOR/O/4  
 
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  Article 13 (Applicability to Sa le of Goods Not Shipped out of General Bonded 
Areas for Long Period)  
Notwithstanding the amended provisions of Article 201 (5) and (6), goods 
shipped into and stored in a  general bonded area before this Act enters into 
force shall be deemed shipped therein to on January 1,  2019.  
 
Article 14 (Transitional Measures concerning Application of Simplified Tariff 
Rates)  
Notwithstanding the amended provisions of Article 81 (1) through (3), the 
former provisions shall  govern the application of simplified tariff rates on 
goods on which an import declaration is filed before  this Act enters into force.  
 
Other date    
 
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.