Article 121-10 (Exemption of Customs Duties on Imported Goods for Businesses Located in Jeju High-Tech Industrial Complex)

제121조의10 제주첨단과학기술단지 입주기업 수입물품에 대한 관세의 면제

Ministry: 재정경제부
In force: 2026-09-18
Articles: 362

Original (Korean)

Translation

①

제주첨단과학기술단지 입주기업이 연구개발에 사용하기 위하여 2023년 12월 31일까지 수입하는 물품 중 대통령령으로 정하는 물품에 대해서는 관세를 면제한다. <개정 2011.12.31, 2013.1.1, 2015.12.15, 2018.12.24, 2021.12.28>

For goods imported by businesses located in the Jeju High-Tech Industrial Complex for research and development purposes, which are designated by Presidential Decree, up to December 31, 2023, customs duties shall be exempted. <Amended by Act No. 11153, Dec. 31, 2011; Act No. 11587, Jan. 1, 2013; Act No. 13717, Dec. 15, 2015; Act No. 16112, Dec. 24, 2018; Act No. 18637, Dec. 28, 2021>

②

제1항에 따라 관세를 면제받은 물품에 대해서는 제118조제3항 및 제4항을 준용한다.

Articles 118(3) and (4) shall apply mutatis mutandis to goods for which customs duties have been exempted pursuant to Paragraph ①.

③

세관장은 제121조의8제6항 각 호의 어느 하나에 해당하는 경우에는 대통령령으로 정하는 바에 따라 면제된 관세를 추징한다. <신설 2021.12.28>

If any of the grounds specified in the subparagraphs of Article 121-8(6) exist, the customs office shall collect the exempted customs duties as prescribed by Presidential Decree. <Newly established by Act No. 18637, Dec. 28, 2021>

Translation

Machine translation. The Korean text is authoritative.

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