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免税店使用

免税店使用
一般来说,消费者购买商品时会承担增值税、个别消费税等,但为振兴旅游、赚取外汇及给消费者提供购物便利的免税店属于对外国商品未办理进口通关手续的状态下进行销售的保税区域,对一定金额或数量以下的物品免除税金。

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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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