1949年11月23日起实施的《韩国关税法》是韩国海关征集关税和办理通关手续的基本法规。《韩国关税法》共13章330条,分别为:总则,完税价格及关税征收,税率及商品归类,减免税、退税、分期缴纳税款,纳税人权利及上诉,运输工具,保税区域,运输,通关,海关工作人员要求提供的资料,罚则,调查和处理,附则。本书作者对韩国海关法全文逐条进行了翻译。读者可由此了解韩国海关的法律规范,从而为相关研究提供参考和借鉴。本书为中韩文对照版本,前半部分为译文,后半部分为原文。
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