Are imported goods for the purpose of gene research also eligible for customs duty reduction or exemption under the Customs Act?

Even where research equipment or experimental materials are imported from abroad for the purpose of gene research and development, a customs duty reduction or exemption under the Customs Act can be received if certain requirements are met.

This is a system to support academic research and scientific and technological development at the national level, and it is premised on use of a public-interest nature, such as research, education, and laboratory practice, rather than import for a mere commercial purpose.

Specifically, this may apply where an institution prescribed by statute, such as a state agency, a local government, a school, a public medical institution, or a public vocational training institution, imports goods to be used for academic research, education, laboratory practice, or scientific and technological research.

In addition, research goods donated from a foreign country, or goods directly used for the research and development of one's own industrial technology, may also be included among the objects of reduction or exemption under the Customs Act if the purpose of use and the goods requirements are met.

However, not all gene-related goods are automatically reduced or exempted, and a prior review is needed as to whether the nature of the institution, the purpose of use, and the type and function of the goods conform to the standards prescribed in the Enforcement Rules of the Customs Act.

Therefore, it is desirable to determine whether a customs duty reduction or exemption applies by closely confirming the statutory requirements for each individual import through a review with a customs attorney.