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Legislative review on the Customs Act - permission clause of duty-free shop -

  • Public Land Law Review
  • Abbr : KPLLR
  • 2017, 78(), pp.283-299
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Hong Wan Sik 1

1건국대학교

Accredited

ABSTRACT

This article deals with the legislative procedure of the Customs Act, especially about the license period of the duty free shop. According to the revision of the Customs Act in 2013, the license period of the duty free shop is changed to 5 years from 10 years. It means that the duty free shops renew the license every five years. A person who intends to establish and operate a licensed bonded area shall obtain a license from the head of a customs office. This shall also apply where he/she intends to renew the existing license. A person who intends to obtain a license for establishing and operating a licensed bonded area, a person who establishes and operates a licensed bonded area or any other person who intends to renew his/her license shall pay fees, as determined by Ordinance of the Ministry of Strategy and Finance. Requirements for obtaining a license shall be determined by the Commissioner of the Korea Customs Service according to Customs Act. The license period for any licensed bonded area shall not exceed ten years according to the §176 of the Customs Act. But notwithstanding §176 (1), the license period for a bonded store shall be within five years according to the §176-2 (5) of the Customs Act. A license to operate a bonded store shall be granted after an application for such license filed by a person that meets the specified qualification requirements is examined according to evaluation criteria.

Citation status

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