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.
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 (Applicability 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 apply 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 been 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 has obtained license to
operate a bonded store before 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.
Article 13 (Applicability to Sale 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 thereinto 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.
