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Use of duty free shops

Persons eligible to use duty free shops

How to purchase duty free goods

Things to take note of when purchasing duty free goods

Persons eligible to use duty free shops

Travelers to Jeju Special Self-governing Province

- A foreigner who departs for another area within the territory of the Republic of Korea from Jeju by airplane or passenger ship can use designated duty free shops (「Restriction of Special Taxation Act」 Article 121-13 (1) and 「Special Regulation on Duty Free Shop for Travelers to Jeju Special Self-governing Province」 Article 2).

How to purchase duty free goods

Showing identification and a boarding pass

- When purchasing goods at a designated duty-free shop, a purchaser shall present his/ her identification (including certificates where resident registration number is recorded, such as a medical insurance card, for people under the age of 19) and a boarding pass (including a booking confirmation) (Article 8 of the Special Provisions on Duty-free Shops for Travelers to Jeju Special Self-governing Province and Article 15.(1) of the Notification on Operation of Designated Duty-free Shop in Jeju Free International City).

· When a person purchases goods at a designated duty free shop in the International Convention Center Jeju before being issued a boarding pass, the person can purchase goods with a ticket reservation confirmation document.

Goods should be purchased only by a traveler

- Only a traveler to Jeju Special Self-governing Province can purchase goods at designated duty free shops (「Special Regulation on Duty Free Shop for Travelers to Jeju Special Self-governing Province」 Article 14).

- Duty free goods purchased shall not be sold to a person intending to purchase them dishonestly or to group travelers as a package under the Special Exception Regulations on Duty Free Shops concerning Travelers to Jeju Special Self-Governing Province, Article 14. Each item of duty free goods sold shall be packed and handed over separately to customers. (「Notification on Operation of Designated Duty Free Shop in Jeju Free International City」 Article 15 (3)).

Confirming order

- Information as follows should be confirmed after the order (「Notification on Operation of Designated Duty Free Shop in Jeju Free International City」 Article 15 (1)):

· Purchaser information: name, birth year and date, and identification number

· Purchased goods information: types of domestic and foreign goods, name of goods, standards, unit cost, amount and price

· Flight or ship information: number of flight or name of ship to board

Things to take note of when purchasing duty free goods

Purchase limit

- A traveler to Jeju Special Self-governing Province can purchase duty free goods worth up to USD 800 at a time in a designated duty free shop (「Restriction of Special Taxation Act」 Article 121-13 (5) and 「Special Regulation on Duty Free Shop for Travelers to Jeju Special Self-governing Province」 Article 5 (2)).

- Moreover, a traveler to Jeju Special Self-governing Province can purchase duty free goods up to six times in a calendar year (from January 1 to December 31) (「Restriction of Special Taxation Act」 Article 121-13 (6)).

- Only a person aged 19 or higher can purchase duty free liquor or tobacco, and only to the extent specified in the table below (Articles 5(3) and 6 of the Special Regulation on Duty Free Shop for Travelers to Jeju Special Self-governing Province).

Category	Quantity			Remarks
Liquor	1 bottle			Limited to 1 liter or less, and 400 US dollars or less
Tobacco	Cigarette		200 cigarettes	Limited to one type at a time
	Cigar		50 cigars
Electronic cigarette	Electronic cigarette	Cigarette type	200 cigarettes
		Nicotine solution	20 milliliters
		Other types	110 grams
	Other tobacco	250 grams	250 grams

Restriction on improper use of designated duty free shops

- A person as follows may not use designated duty free shops for one year from the point of purchase (「Special Regulation on Duty Free Shop for Travelers to Jeju Special Self-governing Province」 Article 14):

· A person who purchases goods using another person's name

· A person who lends his or her identity to another person for the purchase of goods

· A person who purchases duty free goods at a designated duty free shop and sells the goods to another person

· A person who purchases duty free goods from a traveler to Jeju Special Self-governing Province

- A person who falls under any of the conditions as follows is imposed with value added tax, individual consumption tax, liquor tax, and customs duties (「Special Regulation on Duty Free Shop for Travelers to Jeju Special Self-governing Province」 Article 10):

· A person who purchases duty free goods at a designated duty free shop using another person's identity

· A duty-free shop operator who illegally leaked duty-free products

· A traveler to Jeju Special Self-governing Province who sells purchased duty free goods to another person

· A person who purchases duty free goods from a foreign traveler to Jeju Special Self-governing Province who resides abroad

- If a person who operates a designated duty free shop sells duty free goods by exceeding an allowed value limit, number of purchases or amount, or sells goods to a person who is not a traveler to Jeju Special Self-governing Province, the operating person is imposed with an amount exceeding the limit, or tax, including customs duties, on the goods (「Notification on Operation of Designated Duty Free Shop in Jeju Free International City」Article 22 (2)).

- If a traveler to Jeju Special Self-governing Province purchases duty free goods at a designated duty free shop using another traveler's identity, the purchaser is imposed with tax, including customs duties, on the goods (「Jeju Special Self-governing Province」 Article 22 (3)).