(1) Reasons for Proposal
○ As an arrival duty-free shop system entry has been introduced according to the amendment of Article 196 (2) of the Customs Act, reflect the system to the Notification on the License to Operate Bonded Stores.
○ As a license renewal for a bonded store through the deliberation of the Committee for Deliberation on Licensing of Bonded Stores has been introduced according to the amendment of Article 176-2 of the Customs Act, stipulate the procedure, etc., for the license renewal.
○ Improve the clauses that have been legislated upwardly to the Enforcement Decree of the Customs Act and reflect important matters related to the license for a bonded store, which were operated by the guidelines to the Notification.
○ Reflect an improvement requirement (2018) on the special audit of the operational status of the deliberation on licensing of bonded stores.
(2) Major Provisions
○ Reflect the amendments of the Enforcement Decree of the Customs Act (Feb. 12, 2018)
- (Introduction of arrival duty-free shops) Define the arrival duty-free shop system (Article 2) and stipulate the facility requirements (Article 4)
- (Introduction of renewal deliberation) Stipulate the deliberation process and evaluation standard of the Committee for Deliberation on Licensing of Bonded Stores when deliberating a license renewal, the submission method of the review opinion of the head of a tax office, and the period of a license renewal (Article 8, Article 13, Article 14, and Article 17).
- (Improvement of the clauses in accordance with upward legislation) Delete the announcement, etc., of downtown duty-free stores, diplomat duty-free stores, and the downtown duty-free stores that are opened for a limited time (Article 5)
○ Reflect an improvement requirement (2018) on the special audit of the operational status of the deliberation on licensing of bonded stores
- (Clarification of capital requirements) Clarify the capital requirements of the initial 1,000,000,000 won or more and 500,000,000 won or more for an additional licensed store when operating two or more bonded stores (Article 3).
- (Clarification of opening requirements for a meeting of the Committee for Deliberation on Licensing of Bonded Stores) Open the meeting with the attendance of a majority of all members and one or more deliberation members by evaluation field (Article 12).
- (Score disclosure agreement) Prepare a form of disclosure agreement and the submission procedure of evaluation scores by evaluation item of a business entity that fails in the license deliberation (Article 13)
- (Area expansion and the movement of a store) Upgrade the content of the relevant guidelines to the Notification (Article 15 and Article 16).
○ Reflect changes in another Act
- (Evidence on Koreans who emigrated to overseas) Change the evidence on Koreans who emigrated to overseas in accordance with the abolition of the residence passport (PR) system due to the amendment of the Emigration Act (Article 2).
