韩国财政经济部于2003年修正的关税法将于今年3月31日起施行,最近将整顿有关关税法施行令与施行细则及租税特例法上减免关税细则等相关措施,主要修正内容如下:1、扩大电子商务进口物品的免税范围。将通过电子商务进口的小额物品免税范围由以往的10万韩元提高为15万韩元。2、将价值在1,000美元以下的携带物品适用20%单一税率。对入境旅客携带物品课税价格在1,000美元以下时,将以往按品目别课征税率改为适用20%的单一税率,但对奢侈性消费品诸如鹿茸(45%)、香水(35%)及高尔夫球杆(55%)等除外。3、将在海外无偿修理物品仅对修理费用课税。将以往在海外无偿修理后再进口的物品,对修 The Tariff Act, which was amended by the Ministry of Finance and Economy of Korea in 2003, will go into effect on March 31 this year. Recently, the relevant measures on implementing the Tariff Act and the implementation rules and regulations on tariff reduction and exemption will be reorganized. The main amendments are as follows: 1 , To expand the duty-free range of e-commerce imports. The tax exemption for small items imported through e-commerce has been raised from 100,000 won to 150,000 won. 2, apply a 20% single tax rate on items that are under $ 1,000. In the past, when the taxable value of imported passenger carry items was below $ 1,000, the tax rate applicable to items by category was changed to apply a single tax rate of 20%, but for luxury consumer items such as velvet antler (45%), perfume (35%) and Except for golf clubs (55%), etc. 3, Will be repaired overseas for repair costs only taxable items. Will be repaired in the past overseas re-import items, repair