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Act on Restriction on Special Cases Concerning Taxation

조세특례제한법

Article 118 (Reduction of Customs Duties)

제118조 관세의 경감

Ministry
재정경제부
In force
2026-01-01
Articles
362
Original (Korean)
①

다음 각 호의 어느 하나에 해당하는 물품 중 국내제작이 곤란한 것에 대해서는 관세를 경감할 수 있다. <개정 1999.12.28, 2000.12.29, 2001.8.14, 2001.12.29, 2003.12.30, 2004.12.31, 2005.12.31, 2006.12.30, 2007.12.31, 2008.12.26, 2010.1.1, 2010.3.12, 2010.12.27, 2011.12.31, 2012.1.26, 2013.1.1, 2013.7.30, 2014.1.1, 2015.12.15, 2016.5.29, 2017.12.19, 2019.12.31, 2020.12.29, 2021.12.28, 2023.12.31>

  1. 1. 삭제<2014.1.1>

  2. 2. 삭제<2001.12.29>

  3. 3. 2026년 12월 31일까지 중소기업 또는 중견기업이 수입하는 「신에너지 및 재생에너지 개발ㆍ이용ㆍ보급 촉진법」 제2조제1호 및 제2호에 따른 신에너지 및 재생에너지의 생산용기자재, 이용기자재 또는 전력계통 연계조건을 개선하기 위한 기자재(그 기자재 제조용 기계 및 기구를 포함한다)

  4. 4. 삭제<2003.12.30>

  5. 5. 삭제<2003.12.30>

  6. 6. 삭제<2001.12.29>

  7. 7. 삭제<2001.12.29>

  8. 8. 삭제<2003.12.30>

  9. 9. 삭제<2003.12.30>

  10. 10. 삭제<2013.1.1>

  11. 11. 삭제<2013.1.1>

  12. 12. 삭제<2011.12.31>

  13. 13. 삭제<2015.12.15>

  14. 14. 삭제<2021.12.28>

  15. 15. 삭제<2013.1.1>

  16. 16. 삭제<2014.1.1>

  17. 17. 포뮬러원국제자동차경주대회조직위원회ㆍ지방자치단체 또는 대회 관련 시설의 시공자가 「포뮬러원 국제자동차경주대회 지원법」에 따른 포뮬러원 국제자동차경주대회 운영에 사용하거나 같은 법 제18조제1항에 따른 대회 관련 시설의 제작ㆍ건설에 사용하기 위하여 수입하는 물품

  18. 18. 삭제<2014.1.1>

  19. 19. 삭제<2021.12.28>

  20. 20. 삭제<2021.12.28>

  21. 21. 삭제<2021.12.28>

  22. 22. 「관세법」 제174조 및 제185조에 따라 보세공장 설치ㆍ운영에 관한 특허를 받은 중소기업 및 중견기업이 같은 법 제185조제1항에 따른 물품의 제조ㆍ가공 등에 사용하기 위하여 2022년 12월 31일까지 수입하는 기계 및 장비

  23. 23. 「국제경기대회 지원법」 제9조에 따라 설립된 2024강원동계청소년올림픽대회조직위원회, 지방자치단체 또는 같은 법 제2조제2호에 따른 대회관련시설의 시공자가 그 대회관련시설의 제작ㆍ건설에 사용하거나 경기운영에 사용하기 위하여 수입하는 물품(같은 대회 참가선수의 과학적 훈련용 기자재를 포함한다)

Customs duties may be reduced on goods falling under any of the following subparagraphs, which are difficult to produce domestically. <Amended by Act No. 10007, Dec. 28, 1999, Act No. 10708, Dec. 29, 2000, Act No. 11004, Aug. 14, 2001, Act No. 11004, Dec. 29, 2001, Act No. 11591, Dec. 30, 2003, Act No. 11654, Dec. 31, 2004, Act No. 11945, Dec. 31, 2005, Act No. 12155, Dec. 30, 2006, Act No. 12584, Dec. 31, 2007, Act No. 12975, Dec. 26, 2008, Act No. 13114, Jan. 1, 2010, Act No. 13175, Mar. 12, 2010, Act No. 13611, Dec. 27, 2010, Act No. 13947, Dec. 31, 2011, Act No. 14065, Jan. 26, 2012, Act No. 14602, Jan. 1, 2013, Act No. 14839, Jul. 30, 2013, Act No. 15227, Jan. 1, 2014, Act No. 15806, Dec. 15, 2015, Act No. 16510, May. 29, 2016, Act No. 17222, Dec. 19, 2017, Act No. 17840, Dec. 31, 2019, Act No. 17841, Dec. 29, 2020, Act No. 18580, Dec. 28, 2021, Act No. 19206, Dec. 31, 2023> 1. Deleted <by Act No. 15227, Jan. 1, 2014> 2. Deleted <by Act No. 11004, Dec. 29, 2001> 3. Equipment for the production of new energy and renewable energy as defined in Article 2 (1) and (2) of the Promotion Act on the Development, Utilization, and Dissemination of New and Renewable Energy, equipment for utilization thereof, or equipment for improving power grid interconnection conditions (including machinery and apparatus for manufacturing such equipment) imported by small and medium-sized enterprises or medium-sized enterprises by December 31, 2026. 4. Deleted <by Act No. 11591, Dec. 30, 2003> 5. Deleted <by Act No. 11591, Dec. 30, 2003> 6. Deleted <by Act No. 11004, Dec. 29, 2001> 7. Deleted <by Act No. 11004, Dec. 29, 2001> 8. Deleted <by Act No. 11591, Dec. 30, 2003> 9. Deleted <by Act No. 11591, Dec. 30, 2003> 10. Deleted <by Act No. 14602, Jan. 1, 2013> 11. Deleted <by Act No. 14602, Jan. 1, 2013> 12. Deleted <by Act No. 13947, Dec. 31, 2011> 13. Deleted <by Act No. 15806, Dec. 15, 2015> 14. Deleted <by Act No. 18580, Dec. 28, 2021> 15. Deleted <by Act No. 14602, Jan. 1, 2013> 16. Deleted <by Act No. 15227, Jan. 1, 2014> 17. Goods imported by the Organizing Committee for the Formula 1 Grand Prix, a local government, or a constructor of facilities related to the competition, for use in the operation of the Formula 1 Grand Prix under the Support Act for the Formula 1 Grand Prix, or for the manufacture or construction of facilities related to the competition under Article 18 (1) of the same Act. 18. Deleted <by Act No. 15227, Jan. 1, 2014> 19. Deleted <by Act No. 18580, Dec. 28, 2021> 20. Deleted <by Act No. 18580, Dec. 28, 2021> 21. Deleted <by Act No. 18580, Dec. 28, 2021> 22. Machinery and equipment imported by small and medium-sized enterprises and medium-sized enterprises that have received permission for the installation and operation of a bonded factory under Article 174 and Article 185 of the Customs Act, by December 31, 2022, for use in the manufacture, processing, etc., of goods under Article 185 (1) of the same Act. 23. Goods imported by the Organizing Committee for the 2024 Gangwon Winter Youth Olympics established under Article 9 of the International Sports Competitions Support Act, a local government, or a constructor of facilities related to the competition as defined in Article 2 (2) of the same Act, for use in the manufacture or construction of facilities related to the competition or for use in the competition operations (including equipment for the scientific training of athletes participating in the same competition).

②

제1항에 따라 관세를 경감하는 물품과 그 경감률은 재정경제부령으로 정한다. <개정 2010.1.1, 2025.10.1>

The goods for which customs duties are reduced under paragraph (1) and the rates of reduction shall be determined by the Minister of Economy and Finance. <Amended by Act No. 13114, Jan. 1, 2010, Act No. 19490, Oct. 1, 2025>

③

제1항에 따라 관세의 경감을 받은 물품을 그 수입신고 수리일부터 3년의 범위에서 관세청장이 정하는 기간에 제1항 각 호의 용도가 아닌 곳에 사용한 때(관세청장이 정하는 기간에 해당 용도에 계속하여 사용하지 아니한 경우를 포함한다) 또는 그 용도가 아닌 곳에 사용할 자에게 양도하였을 때에는 그 용도 외에 사용한 자 또는 그 양도인으로부터 경감된 관세를 즉시 징수하며, 양도인으로부터 그 관세를 징수할 수 없을 때에는 양수인으로부터 경감된 관세를 즉시 징수한다. 다만, 재해나 그 밖의 부득이한 사유로 멸실되었거나 미리 세관장의 승인을 받아 없애버렸을 때에는 그러하지 아니하다. <개정 2010.1.1>

When goods on which customs duties have been reduced under paragraph (1) are used for purposes other than those specified in the subparagraphs of paragraph (1) within the period determined by the Commissioner of Customs Service, which shall not exceed three years from the date of acceptance of the import declaration (including cases where such goods are not continuously used for the designated purposes within the period determined by the Commissioner of Customs Service), or when they are transferred to a person for use for other purposes, the reduced customs duties shall be immediately collected from the person who used them for other purposes or from the transferor. If the reduced customs duties cannot be collected from the transferor, they shall be immediately collected from the transferee. Provided, however, that this shall not apply if the goods have been destroyed due to disaster or other unavoidable reasons, or if they have been disposed of with the prior approval of the customs officer. <Amended by Act No. 13114, Jan. 1, 2010>

④

제3항에 따라 관세를 징수하는 경우에는 「관세법」 제103조제1항 단서를 적용하지 아니한다. <개정 2010.1.1>

When collecting customs duties under paragraph (3), the proviso to Article 103 (1) of the Customs Act shall not apply. <Amended by Act No. 13114, Jan. 1, 2010>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.

Act on Restriction on Special Cases Concerning Taxation 제118조 — Article 118 (Reduction of Customs Duties) · Law4Kor