조세특례제한법
Article 121-11 (Exemption from Customs Duties on Imported Goods by Businesses in Jeju Investment Promotion Districts)
제121조의11 제주투자진흥지구 입주기업 수입물품에 대한 관세의 면제
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
제주투자진흥지구 입주기업이 감면대상사업에 직접 사용하기 위하여 2023년 12월 31일까지 수입하는 자본재(「외국인투자촉진법」 제2조제1항제9호에 따른 자본재를 말하며, 수리용 또는 개체용 물품은 제외한다) 중 대통령령으로 정하는 물품에 대해서는 관세를 면제한다. 다만, 「외국인투자촉진법」에 따라 외국투자가 또는 외국인투자기업이 외국인투자의 목적으로 수입하는 물품을 제외하고는 국내제작이 곤란한 물품만 해당한다. <개정 2011.12.31, 2013.1.1, 2015.12.15, 2018.12.24, 2021.12.28>
Capital goods (referring to capital goods as defined in Article 2(1)9 of the 「Foreign Investment Promotion Act」, excluding goods for repair or replacement) directly used for projects eligible for reduction or exemption, which are imported by businesses located in Jeju Investment Promotion Districts by December 31, 2023, shall be exempted from customs duties, for goods as prescribed by Presidential Decree. Provided, however, that only goods that are difficult to manufacture domestically shall be subject to this exemption, excluding goods imported for the purpose of foreign investment by foreign investors or foreign-invested enterprises under the 「Foreign Investment Promotion Act」. <Amended by Act No. 11137, Dec. 31, 2011, Act No. 11600, Jan. 1, 2013, Act No. 13704, Dec. 15, 2015, Act No. 16121, Dec. 24, 2018, Act No. 18611, Dec. 28, 2021>
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 under paragraph ①.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.