This study was conducted to reset the withdrawal time (WT) for amoxicillin (AMX) in pigs as a part of positive list system (PLS) program introduction. Forty-two healthy pigs were orally administered with AMX at doses of 10 mg/kg body weight (BW) (AMX-1, n=20) and 20 mg/kg BW (AMX-2, n=20), twice daily for 5 days, respectively. After the treatment, tissue samples were collected from four pigs at 1, 3, 5, 7 and 14 days post-administration, respectively. Based on a previously established analysis method, residual AMX concentrations in pig tissues were determined using LC-MS/MS. In both AMX-1 and AMX-2 groups, AMX levels in all tissues except fat was below the limit of quantification (LOQ) at one day after the final administration. According to the European Medicines Agency’s guideline on determination of withdrawal periods, the withdrawal periods for AMX-1 and AMX-2 in fat tissue were established as 0 and 2 days, respectively. In conclusion, the estimated WT of AMX in edible tissues of pigs is shorter than the current WT recommendation of 5 days for AMX.