Upvote:1
I think I found answer:
According of Korean customs site:
The way to report temporarily admitted goods on the condition of re-exportation
A 'certificate for temporarily admitted goods on the condition of re-exportation' needs to be submitted to the head of a customhouse, which is provided by the customs authority at the time of entry. Where it is not possible to provide a domestic address and contact information, goods can be temporarily admitted by providing security.
When exiting the country, it is required to submit the 'certificate for temporarily admitted goods on the condition of re-exportation' issued by the head of a customhouse to a customs official, and the goods need to be carried out within a year when exiting the country for the first time.
Failure to carry out the goods or to carry out the goods without reporting will result in payment of the total taxes including the customs duty and additional 20% of the total taxes. Where the goods are intentionally not carried out, the person may be punished for violation of the Customs Act.
Further information can be found on the 'certificate for temporarily admitted goods on the condition of re-exportation'.