Statutes of the Republic of Korea

No. 13548
Promulgation Date 2015-12-15
Ministry of Economy and Finance

ALL

CHAPTER I GENERAL PROVISIONS

Section 1 Common Provisions

Article 1 (Purpose)

Article 2 (Definitions)

Article 3 (Priority Given to Collection of Customs Duties)

Article 4 (Imposition and Collection of Internal Taxes, etc.)

Section 2 Principles of Applying Act, etc.

Article 5 (Standards of Legal Interpretations and Prohibition on Retroactive Imposition of Customs Duties)

Article 6 (Good Faith and Sincerity)

Article 7 (Limits on Discretion of Customs Officers)

Section 3 Terms and Time Limits

Article 8 (Calculation of Terms and Time Limits)

Article 9 (Time Limit, etc. for Payment of Customs Duties)

Article 10 (Extension of Time Limits due to Natural Disasters, etc.)

Section 4 Service of Documents, etc.

Article 11 (Service of Duty Payment Notices)

Article 12 (Storage Period of Reporting Documents)

Section 5 Deleted.

Article 13 Deleted.

CHAPTER II DUTIABLE VALUE AND IMPOSITION, COLLECTION, ETC. OF CUSTOMS DUTIES

Section 1 Common Provisions

Article 14 (Dutiable Goods)

Article 15 (Duty Base)

Article 16 (Timing of Determining Dutiable Goods)

Article 17 (Applicable Statutes)

Article 18 (Foreign Exchange Rate for Taxation)

Article 19 (Persons Liable for Duty Payment)

Section 2 Extinguishment, etc. of Liability for Duty Payment

Article 20 (Extinguishment of Liability to Pay Customs Duties)

Article 21 (Limitation Period for Imposing Customs Duties)

Article 22 (Extinctive Prescription of Authority, etc. to Collect Customs Duties)

Article 23 (Suspension and Discontinuation of Prescription)

Section 3 Security for Payment of Customs Duties

Article 24 (Types, etc. of Security)

Article 25 (Appropriation of Security for Customs Duties)

Article 26 (Collection of Customs Duties in Cases of Absence of Security, etc.)

Article 26-2 (Cancellation of Security)

Section 4 Declaration and Determination of Dutiable Value

SUB-SECTION 1 Value Declaration, etc.

Article 27 (Value Declaration)

Article 28 (Declaration, etc. of Provisional Dutiable Value)

Article 29 (Price Investigation Report, etc.)

SUB-SECTION 2 Determination of Dutiable Value

Article 30 (Principle of Determination of Dutiable Value)

Article 31 (Determination of Dutiable Value Based on Transaction Price of Goods of Same Kind and Quality)

Article 32 (Determination of Dutiable Value Based on Transaction Price of Similar Goods)

Article 33 (Determination of Dutiable Value Based on Domestic Sale Price)

Article 34 (Determination of Dutiable Value Based on Calculated Price)

Article 35 (Determination of Dutiable Value Based on Reasonable Standards)

Article 36 (Notice of Methods, etc. of Determining Dutiable Value)

Article 37 (Prior Examination of Methods for Determining Dutiable Value)

Article 37-2 (Method for Determining Dutiable Value of Customs Duties and Advance Pricing Arrangement)

Article 37-3 (Provision of Information for Imposition, etc. of Customs Duties)

Article 37-4 (Submission of Data for Determination of Dutiable Values of Goods Imported by Persons in Special Relationships)

Section 5 Imposition and Collection of Customs Duties

SUB-SECTION 1 Final Decision on Amount of Customs Duties

SUB-SECTION 1 Final Decision on Amount of Customs Duties

Article 38 (Payment of Customs Duties by Self-Return)

Article 38-2 (Revision)

Article 38-3 (Correction and Rectification)

Article 38-4 (Rectification due to Adjustment of Dutiable Value of Imported Goods)

Article 38-5 (Special Cases for Submission of Written Request for Rectification, etc. by Mail)

Article 39 (Notice of Duty Imposition)

Article 40 (Minimum Amount of Collectable Duty)

Article 41 (Surcharges)

Article 42 (Additional Duties)

Article 43 (On-Spot Receipt of Customs Duties)

SUB-SECTION 2 Provision, etc. of Materials on Arrears

Article 44 (Provision of Materials on Arrears)

Article 45 (Customs Duties Arrearages Adjustment Committee)

SUB-SECTION 3 Payment, etc. of Customs Refunds

Article 46 (Payment of Customs Refunds)

Article 47 (Collection of Over-refunded Customs Duties)

Article 48 (Surcharges on Customs Refunds)

CHAPTER III TARIFF RATES AND TARIFF CLASSIFICATIONS

Section 1 Common Provisions

Article 49 (Types of Tariff Rates)

Article 50 (Priorities in Application of Tariff Rates)

Section 2 Adjustment of Tariff Rates

SUB-SECTION 1 Anti-Dumping Duties

SUB-SECTION 1 Anti-Dumping Duties

SUB-SECTION 1 Anti-Dumping Duties

SUB-SECTION 1 Anti-Dumping Duties

Article 51 (Those Subject to Imposition of Anti-Dumping Duties)

Article 52 (Investigation on Dumping, Material Injury, etc.)

Article 53 (Provisional Measures Prior to Imposing Anti-Dumping Duties)

Article 54 (Proposal of Pledge in Connection with Anti-Dumping Duties)

Article 55 (Time for Imposing Anti-Dumping Duties)

Article 56 (Review, etc. on Anti-Dumping Duties)

SUB-SECTION 2 Countervailing Duties

Article 57 (Objects on which Countervailing Duties Are Imposed)

Article 58 (Investigation of Payment of Subsidies, etc. and Material In- jury, etc.)

Article 59 (Provisional Measures Prior to Imposition of Countervailing Duties)

Article 60 (Proposal of Pledge Relating to Countervailing Duties)

Article 61 (Timing for Imposing Countervailing Duties)

Article 62 (Review, etc. on Countervailing Duties)

SUB-SECTION 3 Retaliatory Duties

Article 63 (Objects on which Retaliatory Duties Are Imposed)

Article 64 (Consultations about Imposition of Retaliatory Duties)

SUB-SECTION 4 Emergency Tariffs

Article 65 (Objects on which Emergency Tariffs Are Imposed)

Article 66 (Imposition, etc. of Provisional Emergency Tariffs)

Article 67 (Review of Emergency Tariffs, etc.)

Article 67-2 (Imposition of Emergency Tariff on Goods from Particular Countries)

SUB-SECTION 5 SpecialEmergencyTariffsonAgricultural, Forest and Livestock Products

Article 68 (Special Emergency Tariffs on Agricultural, Forest and Live- stock Products)

SUB-SECTION 6 Adjusted Duties

Article 69 (Objects on which Adjusted Duties Are Imposed)

Article 70 (Application Rates, etc. of Adjusted Duties)

SUB-SECTION 7 Quota Tariffs

Article 71 (Quota Tariffs)

SUB-SECTION 8 Seasonal Duties

Article 72 (Seasonal Duties)

SUB-SECTION 9 International Cooperation Tariffs

Article 73 (International Cooperation Tariffs)

SUB-SECTION 10 Beneficial Tariffs

Article 74 (Application Standards, etc. for Beneficial Tariffs)

Article 75 (Application Suspension, etc. of Beneficial Tariffs)

SUB-SECTION 11 General Preferential Tariffs

Article 76 (Standards for Application of General Preferential Tariffs)

Article 77 (Suspension, etc. of Application of General Preferential Tariffs)

SUB-SECTION 12 Measures, etc. on Tariff Concession

Article 78 (Withdrawal and Modification of Tariff Concession)

Article 79 (Counteractions)

Article 80 (Effect of Tariff Concession and Effect of Withdrawal)

Section 3 Application, etc. of Tariff Rates

Article 81 (Application of Simplified Tariff Rates)

Article 82 (Application of Tariff Rates under Agreement)

Article 83 (Application of Specific Use Duty Rates)

Section 4 Tariff Classifications

Article 84 (Modification of Tariff Classification System)

Article 85 (Standards, etc. for Application of Tariff Classifications)

Article 86 (Prior Examination of Tariff Classification Applied to Specific Goods)

Article 87 (Modification and Application of Tariff Classification Applied to Specific Goods)

CHAPTER IV DUTY REDUCTION OR EXEMPTION, REFUND, INSTALLMENT PAYMENT, ETC.

Section 1 Reduction or Exemption of Customs Duties

Article 88 (Exemption from Customs Duty on Goods for Diplomats, etc.)

Article 89 (Exemption from Customs Duties on Goods Subject to Uneven Tariff Rates)

Article 90 (Reduction or Exemption of Customs Duties for Goods Used for Scientific Research)

Article 91 (Exemption from Customs Duties for Goods for Religion, Charity and Disabled)

Article 92 (Exemption from Customs Duties for Goods, etc. Used by Government)

Article 93 (Exemption from Customs Duties, etc. for Specific Goods)

Article 94 (Exemption from Customs Duties for Small-Sum Goods, etc.)

Article 95 (Reduction or Exemption of Customs Duties for Goods, etc. Used to Prevent Environmental Pollution)

Article 96 (Reduction or Exemption of Customs Duties for Travelers' Personal Effects, Moving Goods, etc.)

Article 97 (Exemption from Customs Duties for Re-Exportation)

Article 98 (Reduction or Exemption of Customs Duties for Re-Exportation)

Article 99 (Exemption from Customs Duties for Re-Import)

Article 100 (Reduction due to Deterioration)

Article 101 (Reduction of Customs Duties on Overseas Trusted and Processed Goods)

Article 102 (Post Management of Goods Granted Reduction or Exemption of Customs Duties)

Article 103 (Use of Goods Granted Reduction or Exemption of Customs Duties for other Purposes)

Article 104 Deleted.

Article 105 (Reduction, Exemption, etc. of Customs Duties for Facilities Leasing Business Entities)

Section 2 Refund, Payment in Installments, etc.

Article 106 (Refund of Customs Duties on Goods, etc. Different from Contract Terms)

Article 106-2 (Refund of Customs Duties on Goods for Private Use Exported as Original State)

Article 107 (Installment Payment of Customs Duty)

Article 108 (Provision of Security and Post Management)

Article 109 (Collection of Customs Duties Reduced or Exempted under Other Statutes)

CHAPTER V RIGHTS OF DUTY PAYERS AND PROCEDURES FOR FILING OBJECTIONS

Section 1 Rights of Duty Payers

Article 110 (Formulation of Charter of Duty Payer Rights and Issuance)

Article 110-2 (Principles of Consolidated Investigations)

Article 110-3 (Selection of Persons Subject to Customs Duty Investigations)

Article 111 (Prohibition from Abusing Right to Investigate Customs Duty)

Article 112 (Right to Obtain Assistance in Customs Duty Investigations)

Article 113 (Assumption, etc. of Duty Payer's Good Faith)

Article 114 (Prior Notice on Customs Duty Investigations and Application for Postponement thereof)

Article 115 (Notice on Findings of Customs Duty Investigations)

Article 116 (Confidentiality)

Article 116-2 (Disclosure of Lists of Persons who are Substantially or Habitually Delinquent in Payment of Customs Duties)

Article 116-3 (Submission and Issuance of Certificates of Tax Payment)

Article 117 (Provision of Information)

Article 118 (Pre-Assessment Review)

Section 2 Evaluation and Adjudication

Article 119 (Appeal due to Dissatisfaction)

Article 120 (Relationships with the Administrative Litigation Act, etc.)

Article 121 (Period for Filing Requests for Evaluation)

Article 122 (Procedures for Filing Requests for Evaluation)

Article 123 (Correction of Written Requests for Evaluation)

Article 124 (Customs Appeal Committee)

Article 125 (Effect of Requests for Evaluation on Execution)

Article 126 (Attorneys)

Article 127 (Procedures for Decision)

Article 128 (Decisions)

Article 129 (Notice of Method of Appealing Dissatisfaction)

Article 130 (Perusal of Documents and Statement of Opinions)

Article 131 (Requests for Adjudication)

Article 132 (Objections)

CHAPTER VI MEANS OF TRANSPORTATION

Section 1 Open Ports

Article 133 (Designation, etc. of Open Ports)

Article 134 (Entry into, and Departure from Open Ports, etc.)

Section 2 Vessels and Aircraft

SUB-SECTION 1 Procedures for Entry and Departure

SUB-SECTION 1 Procedures for Entry and Departure

SUB-SECTION 1 Procedures for Entry and Departure

SUB-SECTION 1 Procedures for Entry and Departure

Article 135 (Procedures for Entry into Ports)

Article 136 (Procedures for Departing from Open Ports)

Article 137 (Simplified Procedures for Entry into and Departure from Open Ports)

Article 137-2 (Requests for Passenger Reservation Data)

SUB-SECTION 2 Exemption from Obligation, etc. due to Calamities and Other Unavoidable Causes

Article 138 (Exemption from Obligation due to Calamities or Unavoidable Causes)

Article 139 (Report on Stopover at Foreign Open Ports)

SUB-SECTION 3 Loading and Unloading of Goods

Article 140 (Loading and Unloading of Goods)

Article 141 (Temporary Unloading, etc. of Foreign Goods)

Article 142 (Loading and Unloading of Goods Outside Open Ports)

Article 143 (Loading, Unloading, etc. of Vessel Supplies and Aircraft Supplies)

SUB-SECTION 4 Conversion, etc. of Foreign Trade Vessels into Domestic Vessels

Article 144 (Conversion, etc. of Foreign Trade Vessels into Domestic Vessels)

Article 145 (Person Acting for Captain, etc.)

Article 146 (Other Vessels or Aircraft)

Article 147 (Vessels Navigating Border Rivers)

Section 3 Vehicles

Article 148 (Customs Routes)

Article 149 (Procedures for Arrival of Border-Crossing Vehicles)

Article 150 (Procedures for Departure of Border-Crossing Vehicles)

Article 151 (Loading, Unloading, etc. of Goods)

Article 151-2 (Conversion, etc. of Border-Crossing Vehicles into Those Running within National Border)

Article 151-3 (Persons Acting for Head of Customs Clearance Station)

Article 152 (On-Road Vehicles Crossing National Border)

Article 153 Deleted.

CHAPTER VII BONDED AREAS

Section 1 Common Provisions

Article 154 (Categories of Bonded Areas)

Article 155 (Storage of Goods)

Article 156 (Permission for Storage of Goods outside Bonded Areas)

Article 157 (Shipment of Goods into and out of Bonded Areas)

Article 157-2 (Shipment of Goods on which Import Declaration is Accepted out of Bonded Areas)

Article 158 (Maintenance and Supplementary Work)

Article 159 (Dismantling or Cutting Work of Goods)

Article 160 (Disposal of Stored Goods)

Article 161 (Shipment of Goods out of Bonded Areas as Samples)

Article 162 (Control of Goods Handlers)

Article 163 (Dispatch of Customs Officers)

Article 164 (Self-Managed Bonded Areas)

Article 165 (Qualifications, etc. for Bonded Goods Caretakers)

Article 165-2 (Prohibition of Lending Name, etc. of Bonded Goods Caretaker)

Section 2 Designated Bonded Areas

SUB-SECTION 1 Common Provisions

SUB-SECTION 1 Common Provisions

SUB-SECTION 1 Common Provisions

SUB-SECTION 1 Common Provisions

Article 166 (Designation of Designated Bonded Areas)

Article 167 (Revocation of Designation of Designated Bonded Areas)

Article 168 (Disposition of Designated Bonded Areas)

SUB-SECTION 2 Designated Storage Places

Article 169 (Designated Storage Places)

Article 170 (Storage Period)

Article 171 Deleted.

Article 172 (Responsibility for Keeping Goods in Custody)

SUB-SECTION 3 Customs Inspection Places

Article 173 (Customs Inspection Places)

Section 3 Licensed Bonded Areas

SUB-SECTION 1 Common Provisions

Article 174 (Licenses for Establishment and Operation of Licensed Bonded Areas)

Article 175 (Disqualifications for Operators of Licensed Bonded Areas)

Article 176 (License Period)

Article 176-2 (Special Cases concerning Licensed Bonded Areas)

Article 176-3 (Committee for Deliberation on Licensing of Bonded Stores)

Article 177 (Storage Period)

Article 177-2 (Prohibition of Lending Names of Operators of Licensed Bonded Areas)

Article 178 (Suspension of Shipment of Goods into Licensed Bonded Area and Revocation of Licenses)

Article 179 (Invalidation of and Succession to Licenses)

Article 180 (Supervision, etc. over Establishment and Operation of Licensed Bonded Areas)

Article 181 Deleted.

Article 182 (Measures, etc. upon Invalidation of Licenses)

SUB-SECTION 2 Bonded Warehouses

Article 183 (Bonded Warehouses)

Article 184 (Expiration of Storage Period for Domestic Goods)

SUB-SECTION 3 Bonded Factories

Article 185 (Bonded Factories)

Article 186 (Report on Use, etc.)

Article 187 (Permission for Work to be Conducted Outside Bonded Factories)

Article 188 (Imposition of Customs Duties on Manufactured Goods)

Article 189 (Imposition of Customs Duties on Raw Materials)

SUB-SECTION 4 Bonded Exhibitions

Article 190 (Bonded Exhibition Sites)

SUB-SECTION 5 Bonded Construction Work Sites

Article 191 (Bonded Construction Work Sites)

Article 192 (Import Declaration Prior to Use)

Article 193 (Restriction on Storage of Foreign Goods Shipped into Bonded Construction Work Sites)

Article 194 (Restriction on Operation of Facilities Installed in Bonded Construction Sites)

Article 195 (Work Permission Outside Bonded Construction Work Sites)

SUB-SECTION 6 Bonded Stores

Article 196 (Bonded Stores)

Section 4 General Bonded Areas

Article 197 (Designation, etc. of General Bonded Areas)

Article 198 (Filing Reports on Establishment and Operation of Place for General Bonded Business)

Article 199 (Shipment, etc. of Goods into and out of General Bonded Areas)

Article 199-2 (Refund of Customs Duties etc. on Goods Sold in General Bonded Areas)

Article 200 (Scope, etc. of Goods Shipped into and out of General Bonded Areas)

Article 201 (Management of Goods by Operators)

Article 202 (Duties, etc. to Maintain Facilities)

Article 203 (Management, etc. of General Bonded Areas by Customs Office)

Article 204 (Revocation, etc. of Designation of General Bonded Areas)

Article 205 (Provisions to be Applied Mutatis Mutandis)

Section 5 Custody and Disposal

SUB-SECTION 1 Custody and Deposit

SUB-SECTION 1 Custody and Deposit

Article 206 (Custody and Deposit)

Article 207 (Goods in Custody and on Deposit)

SUB-SECTION 2 Sale of Goods, Storage Period of which Expires

Article 208 (Goods Subject to Sale and Procedures for Sale)

Article 209 (Notices)

Article 210 (Method of Sale)

Article 211 (Disposition of Balance)

Article 212 (Reversion of Goods to National Treasury)

CHAPTER VIII TRANSPORTATION

Section 1 Bonded Transportation

Article 213 (Filing Declarations on Bonded Transportation)

Article 214 (Declarant of Bonded Transportation)

Article 215 (Declarations on Bonded Transportation)

Article 216 (Bonded Transportation Route)

Article 217 (Collection of Customs Duties Upon Expiration of Period for Bonded Transportation)

Article 218 (Security on Bonded Transportation)

Article 219 (Transportation of Goods in Wrecked Vessel or Aircraft)

Article 220 (Simplified Bonded Transportation)

Section 2 Domestic Transportation

Article 221 (Filing Reports on Domestic Transportation)

Section 3 Bonded Transportation Business Entities, etc.

Article 222 (Registration and Report of Bonded Transportation Business Entities, etc.)

Article 223 (Requirements for Registration of Bonded Transportation Business Entities, etc.)

Article 223-2 (Prohibition of Lending Name, etc. of Bonded Transportation Business Entity)

Article 224 (Administrative Sanctions against Bonded Transportation Business Entities, etc.)

Article 225 (Declaration and Reporting by Shipping Companies, etc. handling Bonded Cargos)

CHAPTER IX CUSTOMS CLEARANCE

Section 1 Common Provisions

SUB-SECTION 1 Requirements for Customs Clearance

Article 226 (Certification and Verification of Permission, Approval. etc.)

Article 227 (Requests for Fulfilling Obligation)

Article 228 (Customs Clearance Labels)

SUB-SECTION 2 Confirmation of Country of Origin

Article 229 (Standards for Confirmation of Country of Origin)

Article 230 (Limitations on Customs Clearance of Goods with False Country of Origin Labels)

Article 230-2 (Limitations on Customs Clearance of Goods with False or Misleading Labels on Quality, etc.)

Article 231 (Custody, etc. of Transshipped Goods, etc.)

Article 232 (Certificates of Origin, etc.)

Article 232-2 (Issuance, etc. of Certificates of Origin)

Article 233 (Requests for Confirming Certificates of Origin, etc. and Investigations)

Article 233-2 (Collection and Analysis of Information on Origin of Exported and Imported Goods)

Article 233-3 (Council of Agencies Controlling Violation of Origin Labeling)

SUB-SECTION 3 Restrictions on Customs Clearance

Article 234 (Prohibition on Export and Import)

Article 235 (Protection of Intellectual Property Rights)

Article 236 (Restrictions on Goods and Procedures for Customs Clearance)

Article 237 (Withholding of Customs Clearance)

Article 238 (Orders Issued to Ship Goods into Bonded Areas)

SUB-SECTION 4 Application of Exception in Customs Clearance

Article 239 (Consumption or Use of Goods not Deemed Imported)

Article 240 (Legal Fiction of Export and Import)

SUB-SECTION 5 Management of Distribution Track Record after Customs Clearance

Article 240-2 (Reporting on Distribution Track Record after Customs Clearance)

Article 240-3 (Investigations on Distribution Routes Record)

Subsection 6 International Cooperation on Procedures for Customs Clearance, etc.

Article 240-4 (Establishment and Implementation of Master Plans for Trade Facilitation)

Article 240-5 (Simplification of Customs Clearance Procedures under Principle of Reciprocity)

Article 240-6 (Mutual Exchange, etc. of Information on Customs Office between Countries)

Section 2 Export, Import and Return

SUB-SECTION 1 Declaration

SUB-SECTION 1 Declaration

SUB-SECTION 1 Declaration

SUB-SECTION 1 Declaration

Article 241 (Declarations on Export, Import or Return)

Article 242 (Declarant of Import, Export, Return, etc.)

Article 243 (Requirements for Declarations)

Article 244 (Import Declarations Prior to Entry to Port)

Article 245 (Documents Accompanying Declarations)

SUB-SECTION 2 Inspection of Goods

Article 246 (Inspection of Goods)

Article 246-2 (Compensation for Damage Occurred during Inspection of Goods)

Article 246-3 (Safety Inspection of Goods)

Article 247 (Place of Inspection)

SUB-SECTION 3 Settlement of Declaration

Article 248 (Acceptance of Declarations)

Article 249 (Supplement of Declared Matters)

Article 250 (Withdrawal and Rejection of Declarations)

Article 251 (Loading, etc. of Goods on which Export Declaration is Accepted)

SUB-SECTION 4 Special Cases for Procedures for Customs Clearance

Article 252 (Shipment of Goods out of Storage Place Prior to Acceptance of Declaration)

Article 253 (Shipment of Goods out of Storage Place Prior to Import Declaration)

Article 254 (Special Customs Clearance for Electronic Commerce Goods, etc.)

Article 254-2 (Special Customs Clearance for Consignments)

Article 255 Deleted.

Article 255-2 (Certified Exemplary Enterprises in Safety Management of Export and Import, etc.)

Article 255-3 Deleted.

Section 3 Postal Items

Article 256 (Clearance Post Offices)

Article 257 (Inspection of Postal Items)

Article 258 (Decision on Customs Clearance of Postal Items)

Article 259 (Notice by Head of Customs Office)

Article 260 (Procedures for Duty Payment of Postal Items)

Article 261 (Return of Postal Items)

CHAPTER X REQUEST, ETC. FOR PRESENTATION OF DATA BY CUSTOMS OFFICERS

Section 1 Request, etc. for Presentation of Taxation Data by Head of Customs Office, etc.

Article 262 (Suspension, etc. of Means of Transportation from Departure)

Article 263 (Orders Issued to Present, Report, etc, Documents)

Article 264 (Request for Taxation Data)

Article 264-2 (Scope of Agencies Subject to Submission of Taxation Data)

Article 264-3 (Scope of Taxation Data)

Article 264-4 (Method of Submission of Taxation Data)

Article 264-5 (Cooperation for Collection of Taxation Data)

Article 264-6 (Management, Utilization, etc. of Taxation Data)

Article 264-7 (Responsibilities, etc. of Agencies Subject to Submission of Taxation Data)

Article 264-8 (Obligation to Keep Confidentiality)

Article 264-9 (Punishment for Violation of Obligation to Keep Confidentiality of Taxation Data)

Section 2 Inspections, etc. of Goods by Customs Officers

Article 265 (Inspections, etc. of Goods, Means of Transportation, etc.)

Article 266 (Presentation, etc. of Books and Data)

Article 267 (Carrying and Use of Firearms)

Article 267-2 (Request for Assistance to Heads of Other Related Organizations)

Article 268 (Honorary Customs Officers)

CHAPTER XI PENALTY PROVISIONS

Article 268-2 (Offense, etc. of Falsifying and Altering Electronic Documents)

Article 269 (Offense of Smuggling)

Article 270 (Offense, etc. of Evading Customs Duties)

Article 270-2 (Offense of Price Forgery)

Article 271 (Attempted Crime, etc.)

Article 272 (Forfeiture of Transportation Carrier Exclusively Used for Smuggling)

Article 273 (Forfeiture, etc. of Goods Used to Commit Offenses)

Article 274 (Offense, etc. of Acquiring Smuggled Goods)

Article 275 (Concurrent Imposition of Imprisonment with Labor and Fines)

Article 275-2 (Offense, etc, of Evading Disposition on Default of Taxes)

Article 275-3 (Offense, of Lending Titles to Others)

Article 276 (Offense, etc. of False Reporting)

Article 277 (Administrative Fines)

Article 278 (Partial Exclusion from Application of Provisions of the Criminal Act)

Article 279 (Joint Penalty Provisions)

Articles 280 and 281 Deleted.

Article 282 (Forfeiture and Collection of Additional Collection)

CHAPTER XII INVESTIGATIONS AND DISPOSITION

Section 1 Common Provisions

Article 283 (Customs Offenders)

Article 284 (Requirements for Indictment)

Article 285 (Documents concerning Customs Offenders)

Article 286 (Documents concerning Investigations and Disposition)

Article 287 (Signature on Protocol)

Article 288 (Service of Documents)

Article 289 (Receipt Certificate at Time of Service of Documents)

Section 2 Investigations

Article 290 (Investigations of Customs Offenders)

Article 291 (Investigations)

Article 292 (Preparation of Protocol)

Article 293 (Substitution for Protocol)

Article 294 (Request for Appearance)

Article 295 (Judicial Police Power)

Article 296 (Warrant for Search and Seizure)

Article 297 (Arrest of Flagrant Offender)

Article 298 (Transfer of Flagrant Offender)

Article 299 (Reversion of Seized Goods to National Treasury)

Article 300 (Inspections and Searches)

Article 301 (Body Searches, etc.)

Article 302 (Participation)

Article 303 (Seizure and Custody)

Article 304 (Disposal of Seized Goods)

Article 305 (Compilation of Seizure Report, etc.)

Article 306 (Restriction on Execution at Night)

Article 307 (Off-Limits During Investigations)

Article 308 (Identification)

Article 309 (Assistance of Police Officers)

Article 310 (Report of Investigation Results)

Section 3 DISPOSITION

Article 311 (Notification Disposition)

Article 312 (Immediate Accusation)

Article 313 (Return of Seized Goods)

Article 314 (Preparation of Notices)

Article 315 (Service of Notices)

Article 316 (Failure to Comply with Notices and Accusation)

Article 317 (Prohibition against Double Jeopardy)

Article 318 (Accusation against Insolvent)

Article 319 (Application Mutatis Mutandis)

CHAPTER XIII SUPPLEMENTARY PROVISIONS

Article 320 (Items of Additional Duties)

Article 321 (Office Hours of Customs Office and Handling Hours of Goods)

Article 322 (Compilation and Issuance of Statistics and Certificates)

Article 323 (Utilization of Customhouse Facilities)

Article 324 (Rewards)

Article 325 (Provision of Conveniences)

Article 326 (Disposition of Forfeited Goods, etc.)

Article 327 (Construction and Operation of Comprehensive Customs Duties Information Network of Korea)

Article 327-2 (Designation, etc. of Business Entities Operating Comprehensive Customs Duties Information Network of Korea)

Article 327-3 (Designation, etc. of Electronic Document Brokerage Business Entities, etc.)

Article 327-4 (Security of Relevant Information, including Electronic Documents, etc.)

Article 327-5 (Standards for Electronic Documents)

Article 328 (Hearings)

Article 329 (Delegation, Entrustment, etc. of Authority)

ADDENDA

ADDENDA <Act No. 6705, Aug. 26, 2002>

ADDENDA <Act No. 6777, Dec. 18, 2002>

ADDENDA <Act No. 7009, Dec. 30, 2003>

ADDENDA <Act No. 7222, Oct. 5, 2004>

ADDENDA <Act No. 7581, Jul. 13, 2005>

ADDENDA <Act No. 7849, Feb. 21, 2006>

ADDENDA <Act No. 7887, Mar. 24, 2006>

ADDENDA <Act No. 8050, Oct. 4, 2006>

ADDENDA <Act No. 8136, Dec. 30, 2006>

ADDENDA <Act No. 8356, Apr. 11, 2007>

ADDENDA <Act No. 8367, Apr. 11, 2007>

ADDENDA <Act No. 8833, Dec. 31, 2007>

ADDENDA <Act No. 8852, Feb. 29, 2008>

ADDENDA <Act No. 8860, Feb. 29, 2008>

ADDENDA <Act No. 9261, Dec. 26, 2008>

ADDENDA <Act No. 9410, Feb. 6, 2009>

ADDENDA <Act No. 9617, Apr. 1, 2009>

ADDENDA <Act No. 9625, Apr. 22, 2009>

ADDENDA <Act No. 9709, May 27, 2009>

ADDENDA <Act No. 9910, Jan. 1, 2010>

ADDENDA <Act No. 9924, Jan. 1, 2010>

ADDENDA <Act No. 9968, Jan. 25, 2010>

ADDENDUM <Act No. 10195, Mar. 31, 2010>

ADDENDA <Act No. 10424, Dec. 30, 2010>

ADDENDA <Act No. 10897, Jul. 25, 2011>

ADDENDA <Act No. 11121, Dec. 31, 2011>

ADDENDA <Act No. 11458, Jun. 1, 2012>

ADDENDA <Act No. 11602, Jan. 1, 2013>

ADDENDA <Act No. 11690, Mar. 23, 2013>

ADDENDA <Act No. 11873, Jun. 7, 2013>

ADDENDA <Act No. 12027, Aug. 13, 2013>

ADDENDA <Act No. 12159, Jan. 1, 2014>

ADDENDA <Act No. 12307, Jan. 21, 2014>

ADDENDA <Act No. 12844, Nov. 19, 2014>

ADDENDA <Act No. 12847, Dec. 23, 2014>

ADDENDA <Act No. 13548, Dec. 15, 2015>

ADDENDA <Act No. 13636, Dec. 29, 2015>