목차

1. Establishment of right to demand a taxpayer to send his or her taxation information (scheduled for enforcement on Jul. 1, 2024)

2. Establishment of grounds for shipboard sampling extraction and release (enforced on Jan. 1, 2024)

3. Introduction of special procedures for bonded transportation using international trade ships within international ports (enforced on Jan. 1, 2024)

4. Abolition of imposition of import and export goods inspection fee (enforced on Jan. 1, 2024)

5. Addition of items subject to exemption of customs duties for re-exportation (enforced on Jan. 1, 2024)

6. Raise of penalty tax reduction rate for under-declaration of customs duty when filing an amended duty return (enforced on Jan. 1, 2024)

7. Expansion of items subject to compensation for damage during goods inspection (scheduled for enforcement on Mar. 1, 2024)

8. Raise of customs duty exemption limit for perfume, an item subject to separate customs duty exemption as travelers’ personal effects (enforced on Jan. 1, 2024)

9. Expansion of eligibility for omission of prior examination of tax amount (enforced on Dec. 27, 2023)

10. Preparation of legal grounds for the establishment of a dedicated institute for UNI-PASS operation (scheduled for enforcement on Jul. 1, 2024)

11. Establishment of clause for administrative fine imposition on bonded transportation using transportation means different from declaration (enforced on Jan. 1, 2024)