Tottenham Hotspur’s Son Heung-min, who won the English Premier League (EPL) scorer for the 2021-2022 season, holds the Golden Boot Trophy as he enters through Incheon International Airport Terminal 2 on the followingnoon of the 24th. photo = Yonhap News
Soccer player Son Heung-min (30, Tottenham) became the first Asian player to become the top scorer in the English Premier League (EPL) stage. Son Heung-min returned to Incheon International Airport Terminal 2 on the 24th and posed in front of fans and reporters who were waiting with a golden boot awarded to the league’s top scorer.
When importing goods from abroad, you have to pay tax, but how regarding a golden boot?
On the same day, the Korea Customs Service answered the question by uploading a content on its SNS account that said, ‘Is Son Heung-min’s golden boot subject to tariffs upon entry?’
The answer is ‘no’. According to Article 94 of the Customs Act (tax exemption for small-value goods, etc.), decorations, badges, or equivalent citations and plaques awarded to domestic residents are exempt from customs duties. Therefore, even if the golden boot is pure gold, Son Heung-min is not subject to tax payment. Note that the Golden Boot is not pure gold.
It is made by squeezing a plaster mold in the shape of a soccer shoe and pouring molten aluminum to form a basic shape, then painting gold on it. That’s why it’s called ‘Golden Boot’ rather than ‘Gold Boot’.
Although the exact weight is not determined, it is known that it weighs regarding 1 kg.
Son Heung-min (30, Tottenham Hotspur), the first Asian to become the top scorer in the English Premier League, greets with the Golden Boot Trophy as he returns home to Incheon International Airport Terminal 2. photo = Yonhap News
For the same reason, Olympic medals are also exempt from customs duties. The Olympic gold medal is made of pure silver and plated with regarding 6 grams of gold, and is classified as a ‘silver medal’ in the classification of tariff items. The silver medal is pure silver, and the bronze medal is made of 95% copper and 5% zinc.
Medals are classified as decorative items to be hung around the neck and are stipulated as ‘precious metal items’ (No. 7113). Originally, an 8% duty was applied to personal decoration items, but thanks to Article 94 of the Customs Act, Olympic medalists are also exempt from tax.
Previously, Son Heung-min scored two goals in the 38th round of the EPL season 2021-2022 once morest Norwich City held at Caro Road in Norwich, England on the 23rd (Korean time), leading Tottenham’s 5-0 victory.
Heung-Min Son, who scored 22 and 23 goals in the league with multiple goals, was jointly ranked as the top scorer with Muhammad Salah (Liverpool, 23 goals), who scored one goal once morest Wolverhampton.
Reporter Lee Mina Hankyung.com helper@hankyung.com
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