Twenty-two officials from the South Korean firm Hyundai Asan are visiting North Korea's Geumgangsan Mountain over the next two days.
They are visiting the mountain to hold a ceremony marking 20 years since the firm's establishment.
North Korea may also send officials from its Asia Pacific Committee to attend the event.
Hyundai Asan spearheaded both the tours to Geumgangsan Mountain and the inter-Korean Gaeseong Industrial Complex until both of those projects broke down in 2008 and 2016 respectively.
Seoul's unification ministry says Hyundai Asan's North Korea visit today has nothing to do with resuming South Korean tours to the mountain.