Types of duty free shops
Duty free shop for diplomats- A duty free shop for diplomats sells goods to people exempt from customs duties for reasons as follows (「Customs Act」 Article 88 (1), 「Enforcement Decree of the Customs Act」 Article 108 and 「Notification on Operation of Bonded Store」 Article 2, 1):
· Goods for business used by foreign embassies, legations, and equivalent institutions located in the Republic of Korea
· Goods used by foreign ambassadors, ministers, equivalent delegates, and their families residing in the Republic of Korea
· Goods for business used by foreign consulates and equivalent institutions located in the Republic of Korea
· Goods used by employees and their families of foreign embassies, legations, consulates, and equivalent institutions located in the Republic of Korea
Duty free shop at the departure area- A “duty free shop at the departure area” refers to a duty free shop that sells goods to those who depart and passengers who stay temporarily due to transit flights or ships at the departure areas (「Notification on Operation of Bonded Store」 Article 2-2).
Downtown duty free shop- A “downtown duty free shop” refers to a duty free shop that sells goods to those who depart and passengers who stay temporarily due to transit flights or ships at a place other than the departure areas (「Notification on Operation of Bonded Store」 Article 2-3).
※Online duty free shop
· Duty free shops above mentioned may operate online web sites to sell goods pursuant to methods of electronic commerce (「Customs Act」 Article 196 (3), 「Enforcement Decree of the Customs Act」 Article 192-5(4) and 「Notification on Operation of Bonded Store」 Article 21 (1) ).
※ On-board airplane duty free shop
· Generally, an on-board airplane duty free shop indicates that a corporation which operates air transportation services sells goods on-board airplanes(「Customs Act」 Article 143 (1)).