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Foreign Exchange Transactions Regulations

외국환거래규정 — English Edition

Enforcement date: 6 July 2026
Reference: Notice No. 2026-88
Length: 91 pages
Format: PDF

The complete English text of Korea's Foreign Exchange Transactions Regulations — the Ministry of Finance and Economy notification issued under the Foreign Exchange Transactions Act and its Enforcement Decree — reflecting amendments through Notice No. 2026-88 (effective 6 July 2026). It is based on the last official English edition (Notice No. 2023-26, 2023) and updated with every subsequent amendment, with the updated provisions highlighted in the text.

What's inside

Amendments incorporated in this edition

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Frequently asked questions

How current is this English edition?

It reflects the Korean text as amended through Notice No. 2026-88 of the Ministry of Finance and Economy (effective 6 July 2026). It is based on the last official English edition (Notice No. 2023-26, 2023) and incorporates every amendment made since, with the updated provisions highlighted. One amendment — the definition of the "basic rate" in Article 1-2, subparagraph 7 — enters into force on 1 January 2027 and is marked as forthcoming.

What are the Regulations, and how do they relate to the Act?

The Foreign Exchange Transactions Regulations (외국환거래규정) are a notification issued by the Minister of Finance and Economy under the Foreign Exchange Transactions Act and its Enforcement Decree. They set out the detailed procedures for foreign exchange business, payments and receipts, methods of payment, the export and import of means of payment, capital transactions, and direct investment and real-estate acquisition abroad.

What has changed since the 2023 edition?

The Regulations were amended eight times between 2023 and 2026 (Notices No. 2023-50, 2024-8, 2024-27, 2025-4, 2025-57, 2026-69 and 2026-88). The changes include local-currency-trading (LCT) direct-transaction banks, margin exchange for non-centrally-cleared OTC derivatives, securities settlement via international central securities depositories, new reporting thresholds and procedures, and updated cross-references. Each updated article is highlighted and annotated with the amending notice.

Why does the text refer to the "Minister of Finance and Economy"?

Under the reorganization effective 2 January 2026, the former Ministry of Economy and Finance was reorganized and the authority competent for foreign exchange became the Ministry of Finance and Economy (MOFE). The Regulations are now issued by the Minister of Finance and Economy, where the 2023 edition referred to the "Minister of Economy and Finance."

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