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Use of duty free shops

Use of duty free shops
Generally, a consumer pays value added tax, individual consumption tax, etc. when he or she purchases a product. However, when a consumer buys a product in a duty free shop, which is a bonded area selling foreign goods without customs clearance for the promotion of tourism, acquisition of foreign currencies, and facilitation of shopping for consumers, the consumer is exempt from the payment of taxes if the value or quantity of goods does not exceed an allowed limit.

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  •    To view the original text of the statutes in English,
       use the English-Version Statutes of the Korea Legislation Research Institute (KLRI).

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