Removal Goods Need a Year of Intended Residence, or Six Months If the Family Comes Too
Article 96(1) of the Customs Act gives three separate exemptions and the second is the one that matters to someone moving: goods imported by a person entering Korea in order to transfer their residence here, to the extent the head of the customs house finds them appropriate under criteria the Ministerial Decree sets, having regard to the reason for the transfer, how long the person has lived abroad, their occupation, the size of the family and other circumstances. Article 48-2(1) of the Enforcement Rules then supplies the criteria, and the intention is measured in advance: the exemption is for a foreigner, or a Korean permanent resident abroad, who intends to establish a residence in Korea and live here for one year, or six months if accompanied by family. The goods themselves must be normal household goods, used for three months or more before entry and expected to go on being used after it. Motor vehicles, ships, aircraft and any item of jewellery, pearl, tortoiseshell, coral, amber or ivory with a dutiable value of five million won or more are excluded by name. Separately shipped removal goods must arrive within six months of the owner's entry unless a natural disaster or similar cause intervenes, and the same six months applies to a traveller's unaccompanied baggage. For what a traveller carries in, article 48(2) sets the basic exemption at eight hundred US dollars of dutiable value per person, with alcohol, tobacco and perfume allowed separately on their own table and no exemption at all on alcohol or tobacco for anyone under nineteen. Article 96(2) adds a rebate for honesty: a traveller who voluntarily declares what is over the limit gets thirty per cent of the duty back, up to two hundred thousand won.
At a glance
- Intended residence for the removal goods exemption
- 1 year, or 6 months if accompanied by family
Article 48-2(1) of the Enforcement Rules of the Customs Act. The same figures apply in the other direction to a Korean national returning from abroad.
- Prior use of the goods
- 3 months or more before entry, and expected to continue in use afterwards
Article 48-2(1)1 of the Enforcement Rules of the Customs Act.
- Excluded from the removal goods exemption
- Motor vehicles, ships and aircraft, and jewellery, pearls, tortoiseshell, coral, amber and ivory worth KRW 5 million or more per item
The proviso to article 48-2(1) of the Enforcement Rules. Vehicles previously exported from Korea and meeting the Commissioner's use criteria are the exception, under subparagraph 3.
- Deadline for separately shipped removal goods
- 6 months from the day of entry, barring a natural disaster or similar cause
Article 48-2(3) of the Enforcement Rules of the Customs Act. Article 48(6) sets the same six months for a traveller's unaccompanied baggage.
- Traveller's basic exemption
- USD 800 of dutiable value per person
Article 48(2) of the Enforcement Rules of the Customs Act. Domestic goods bought under article 196 of the Act are deducted from it.
- Alcohol, tobacco and perfume
- Allowed on a separate table outside the basic exemption, and not at all to a person under 19
Article 48(3) of the Enforcement Rules of the Customs Act, which excludes a person who has reached 1 January of the year they turn 19 from the under-19 rule.
- Rebate for a voluntary declaration
- 30 per cent of the duty, up to KRW 200,000
Article 96(2) of the Customs Act, which excludes goods already exempt under article 96(1)1.
- Waiver of the residence period
- Possible for removal goods brought in because of death, illness or another cause the Commissioner of the Korea Customs Service specifies
Article 48-2(2) of the Enforcement Rules of the Customs Act.
Requirements
- An intention to establish a residence in Korea and live here for one year, or six months if accompanied by family
- Household goods used for three months or more before entry and expected to continue in use
- Separately shipped goods arriving within six months of your entry
- An application for exemption for unaccompanied baggage and removal goods
In detail
The test is intention, and it is tested at the border
A Korean national going the other way has to have actually lived abroad for a year, or six months with family. A foreigner coming in has only to intend to live in Korea for the same period. That asymmetry is written into one sentence of article 48-2(1), and it means the removal goods exemption is available on arrival rather than after a qualifying stay - but it is an intention the head of the customs house assesses, with the reason for the move, the occupation and the number of family members all named in article 96(1)2 of the Act as things to be taken into account.
Three months of use, and a list of what never qualifies
Household goods have to have been used for three months or more before entry and have to be expected to go on being used after it, so the exemption is for a household in motion rather than for a shipment bought in advance. The proviso then excludes cars, ships and aircraft outright, and sets a five-million-won ceiling per item on jewellery, pearls, tortoiseshell, coral, amber and ivory. The single exception is a vehicle that was exported from Korea in the first place and meets the use criteria the Commissioner of the Korea Customs Service sets.
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«제96조(여행자 휴대품 및 이사물품 등의 감면) ①다음 각 호의 어느 하나에 해당하는 물품이 수입될 때에는 그 관세를 면제할 수 있다. <개정 2014. 12. 23., 2020. 12. 22., 2025. 10. 1.> 1. 여행자의 휴대품 또는 별송품으로서 여행자의 입국 사유, 체재기간, 직업, 그 밖의 사정을 고려하여 재정경제부령 으로 정하는 기준에 따라 세관장이 타당하다고 인정하는 물품 2. 우리나라로 거주를 이전하기 위하여 입국하는 자가 입국할 때 수입하는 이사물품으로서 거주 이전의 사유, 거주기간, 직업, 가족 수, 그 밖의 사정을 고려하여 재정경제부령 으로 정하는 기준에 따라 세관장이 타당하다고 인정하는 물품»Our translation - not official
Article 96 (Reduction and exemption for travellers' accompanied articles and removal goods) (1) Where any of the following goods is imported, the customs duty on it may be exempted: 1. a traveller's accompanied or separately sent articles, which the head of the customs house finds appropriate under criteria prescribed by Ministerial Decree, having regard to the traveller's reason for entry, period of stay, occupation and other circumstances; 2. removal goods imported on entry by a person entering the Republic of Korea in order to transfer their residence here, which the head of the customs house finds appropriate under criteria prescribed by Ministerial Decree, having regard to the reason for the transfer of residence, the period of residence, the occupation, the number of family members and other circumstances.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«② 여행자가 휴대품 또는 별송품(제1항제1호에 해당하는 물품은 제외한다)을 재정경제부령 으로 정하는 방법으로 자진신고하는 경우에는 20만원을 넘지 아니하는 범위에서 해당 물품에 부과될 관세( 제81조 에 따라 간이세율을 적용하는 물품의 경우에는 간이세율을 적용하여 산출된 세액을 말한다)의 100분의 30에 상당하는 금액을 경감할 수 있다.»Our translation - not official
(2) Where a traveller voluntarily declares accompanied or separately sent articles - other than goods falling within paragraph (1)1 - by the method prescribed by Ministerial Decree, an amount equal to 30 per cent of the customs duty payable on those goods, or of the tax computed at the simplified rate where article 81 applies, may be reduced, within a limit of 200,000 won.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«제48조의2(관세가 면제되는 이사물품) ① 법 제96조 제1항 제2호 에 따라 관세가 면제되는 물품은 우리나라 국민(재외영주권자를 제외한다. 이하 이 항에서 같다)으로서 외국에 주거를 설정하여 1년(가족을 동반한 경우에는 6개월) 이상 거주했거나 외국인 또는 재외영주권자로서 우리나라에 주거를 설정하여 1년(가족을 동반한 경우에는 6개월) 이상 거주하려는 사람이 반입하는 다음 각 호의 어느 하나에 해당하는 것으로 한다. 다만, 자동차(제3호에 해당하는 것은 제외한다), 선박, 항공기와 개당 과세가격이 500만원 이상인 보석ㆍ진주ㆍ별갑(鼈甲)ㆍ산호ㆍ호박(琥珀)ㆍ상아 및 이를 사용한 제품은 제외한다. <개정 2022. 3. 18.> 1. 해당 물품의 성질ㆍ수량ㆍ용도 등으로 보아 통상적으로 가정용으로 인정되는 것으로서 우리나라에 입국하기 전에 3개월 이상 사용했고 입국한 후에도 계속하여 사용할 것으로 인정되는 것»Our translation - not official
Article 48-2 (Removal goods exempt from customs duty) (1) The goods exempt from customs duty under article 96(1)2 of the Act are those brought in by a Korean national, excluding a permanent resident abroad, who has lived abroad having established a residence there for one year or more - six months where accompanied by family - or by a foreigner or a permanent resident abroad who intends to live in the Republic of Korea for one year or more - six months where accompanied by family - having established a residence here, and which fall within any of the following; provided that motor vehicles other than those under subparagraph 3, ships, aircraft, and jewellery, pearls, tortoiseshell, coral, amber and ivory and products using them with a dutiable value of five million won or more per item, are excluded: 1. goods which, by their nature, quantity and use, are ordinarily recognised as household goods, which were used for three months or more before entry into the Republic of Korea and are recognised as going to continue in use after entry.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«② 제1항 각 호 외의 부분 본문에도 불구하고 사망이나 질병 등 관세청장이 정하는 사유가 발생하여 반입하는 이사물품에 대해서는 거주기간과 관계없이 관세를 면제할 수 있다. ③ 법 제96조 제1항 제2호 에 따른 이사물품 중 별도로 수입하는 물품은 천재지변 등 부득이한 사유가 있는 경우를 제외하고는 입국자가 입국한 날부터 6월 이내에 도착한 것이어야 한다.»Our translation - not official
(2) Notwithstanding the main text of paragraph (1), removal goods brought in because of death, illness or any other cause determined by the Commissioner of the Korea Customs Service may be exempted from customs duty regardless of the period of residence. (3) Removal goods under article 96(1)2 of the Act that are imported separately must, except where a natural disaster or other unavoidable cause exists, arrive within six months from the day the person entered the country.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«② 제1항에 따른 관세의 면제 한도는 여행자 1명의 휴대품 또는 별송품으로서 각 물품(제1항제1호에 따른 물품으로서 국내에서 반출된 물품과 제1항제3호에 따른 물품은 제외한다)의 과세가격 합계 기준으로 미화 800달러 이하(이하 이 항 및 제3항에서 “기본면세범위”라 한다)로 하고»Our translation - not official
(2) The exemption limit under paragraph (1) is, for one traveller's accompanied or separately sent articles, not more than USD 800 measured on the aggregate dutiable value of each item - excluding goods under paragraph (1)1 that were taken out of Korea and goods under paragraph (1)3 - and this is called the basic exemption range in this paragraph and in paragraph (3).
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
«⑥ 법 제96조 제1항 제1호 에 따른 별송품은 천재지변 등 부득이한 사유가 있는 경우를 제외하고는 여행자가 입국한 날부터 6월 이내에 도착한 것이어야 한다.»Our translation - not official
(6) Separately sent articles under article 96(1)1 of the Act must, except where a natural disaster or other unavoidable cause exists, arrive within six months from the day the traveller entered the country.
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
Practical notes
The table of allowances for alcohol, tobacco and perfume in article 48(3) of the Enforcement Rules is printed as a table and is not reproduced here; what is recorded is that it exists, sits outside the basic exemption and does not apply to a person under nineteen.
The Commissioner of the Korea Customs Service's criteria under article 48-2(1)3 and article 48-2(2), and the separate exemption limits for agricultural and livestock products under the proviso to article 48(2), were not read.
Article 49 of the Enforcement Rules requires an application for exemption for separately sent articles and removal goods; its form and deadline were not read.
Nothing published by the Korea Customs Service was read. Everything here is from the Customs Act and its Enforcement Rules.
- consolidates관세법 [시행 2026. 10. 2.]
국가법령정보센터 (Korean Law Information Center), 법제처 · consolidated to 2026-10-02
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source
- consolidates관세법 시행규칙 [시행 2026. 7. 31.]
국가법령정보센터 (Korean Law Information Center), 법제처 · consolidated to 2026-07-31
About this source
The Korean state's legal information centre, run by the Ministry of Government Legislation. It publishes the consolidated current text of every Act, Presidential Decree and Ministerial Decree, each pinned to the date from which that version is in force, and prints the version line at the head of the document - 출입국관리법 [시행 2026. 10. 2.] [법률 제21857호, 2026. 8. 4., 타법개정] - which gives both the commencement date and the Act number that made the version. Three address shapes matter and only the third serves text. https://www.law.go.kr/법령/<name> is a 1.2 KB iframe shell; /LSW/lsInfoP.do?lsiSeq=<N>&chrClsCd=010202&urlMode=lsInfoP&efYd=<YYYYMMDD>&ancYnChk=0 is a second shell with the chrome but no articles; THE BODY IS AT /LSW/lsInfoR.do?lsiSeq=<N>&chrClsCd=010202&efYd=<YYYYMMDD>&ancYnChk=0, which answers an ordinary request and was read for this corpus with `pnpm sources:fetch --direct`. The lsiSeq is version-specific, so an address taken this way is pinned to the consolidation it was read from, which is why every citation of it carries a cut-off. Attached tables (별표) are not in the body: /LSW/lsBylContentsInfoR.do?bylSeq=<B>&lsiSeq=<N> returns hanFlSeq and pdfFlSeq, and https://www.law.go.kr/LSW/flDownload.do?flSeq=<pdfFlSeq> is the table as a PDF with a text layer. The site also carries the government's English translations at /LSW/eng/engLsInfoR.do?lsiSeq=<N>, keyed to the English version's own lsiSeq rather than the Korean one.
Standing: Maintains the text in force
Cannot be cited for: **It consolidates; the Official Gazette (관보) promulgates.** What this site serves is the state's working consolidated text, and where it differs from the gazette the gazette is the instrument. The site says as much about its own comparison tool: 국가법령정보센터에서 제공하는 신구법 비교는 시스템으로 자동 생성한 것으로 참고용으로만 이용하시기 바라며, 정확한 개정내용의 확인은 제·개정이유(제·개정문) 또는 관보를 확인해 주세요. **Its English translations carry no legal effect and say so**, on the page: "ㅇ This English translation of the legislation has been provided by the relevant government ministry solely for the purpose of facilitating understanding of Korean laws. It does not have any legal authority or official effect and may not reflect the most recent amendments." It cannot be cited for the English. **It is not a substitute for the ministerial notices (고시) that carry most of the numbers.** Korean immigration, health insurance, driving and marriage-visa law delegate thresholds to notices of a Minister or a Commissioner, and those are published elsewhere; a reading of law.go.kr establishes the rule and not the figure. **The body address is undocumented and could move.** If /LSW/lsInfoR.do stops answering, re-derive it from the iframe src inside https://www.law.go.kr/법령/<name>.
We re-read it every 60 days. More about this source