Ivo Spanjersberg’s Korea Stamp Society article of 28 October 2026 examines revenue stamps used for administrative fees by the Korea Customs Service. The illustrated material is an unused vertical pair of blue 100-won stamps. These were fiscal stamps for customs applications and documents, rather than postage stamps.

The design places the customs emblem inside an ornamental circular frame. The denomination appears at the upper right, and the Korean inscription along the bottom identifies a Customs Service revenue stamp.

The publicly accessible study connects their use with Customs Service Notice No. 86-455, published in Official Gazette No. 10523 on 27 December 1986. The notice set procedures for paying customs-related administrative fees with revenue stamps, effective from 1 January 1987.