Enforcement Rules of the Customs Act Article 46

In case Goods on which Customs duty shall be levied according to their value and applicable tariffs at the time when the ownership of such goods is being transferred or the use of such goods is being changed as set forth in Article 55, Paragraph 1, of the Act, they shall be new goods, or used or obsolete items which are still usable after having been put to use since their importation.If the whole or a part of the imported apparatus or materials required for manufacture in accordance with the conditions or usage of duty exemption or reduction are not in use because they have been replaced by other apparatus or materials, the unused portion thereof shall be subject to Customs duty under Article 55, Paragraph 1, of the Act, unless otherwise prescribed in the relevant laws.