Statutes of the Republic of Korea

No. 36236
Promulgation Date 2026-04-03
Ministry of Finance and Economy

ALL

CHAPTER I GENERAL PROVISIONS

SECTION 1 Common Provisions

Article 1 (Purpose)

Article 1-2 (Collection of internal taxes in arrears by head of customs office)

Article 1-3 (Procedures for and methods of responding to inquiries concerning interpretation of the Customs Act)

SECTION 1-2 Terms and Due Dates

Article 1-4 (Calculation of due dates)

Article 1-5 (Monthly payment)

Article 2 (Extension of time limits due to natural disasters)

SECTION 2 Delivery of Documents

Article 2-2 (Service by Public Notice)

Article 3 (Retention of Books)

SECTION 3 Deleted.

Article 4 Deleted.

CHAPTER II CUSTOMS VALUES AND ASSESSMENT AND COLLECTION OF CUSTOMS DUTIES

SECTION 1 Common Provisions

Article 5 (Persons liable for duty payment)

SECTION 2 Extinguishment of Liability for Duty Payment

Article 6 (Initial date in calculating limitation period for assessing customs duties)

Article 7 (Initial date of extinctive prescription of authority to collect customs duties)

SECTION 3 Security for Payment of Customs Duties

Article 8 Deleted.

Article 9 (Appraisal of security)

Article 10 (Procedures for offering security)

Article 11 (Comprehensive security)

Article 12 (Change in security)

Article 13 (Request for rescission of security)

Article 14 (Sale of security)

SECTION 4 Declaration and Determination of Customs Value

Article 15 (Value declaration)

Article 16 (Declaration of provisional value)

Article 16-2 (Publication of declared value for imported goods)

Article 17 (Scope of Goods Sold for Export to Korea)

Article 17-2 (Scope of purchase commissions)

Article 18 (Scope of goods and services supplied without compensation or at reduced price)

Article 18-2 (Distribution of amount of goods and services supplied free of charge or at discounted prices)

Article 19 (Calculation of royalty of use of right)

Article 19-2 (Scope of amount of revenue accruing from resale, disposal or use of imported goods)

Article 20 (Determination of freight)

Article 20-2 (Indirect payments)

Article 21 (Scope of limit on disposal or use)

Article 22 (Limit not affecting transaction value)

Article 23 (Scope of special relationship)

Article 24 (Scope of disapproval of customs value)

Article 25 (Scope of identical goods)

Article 26 (Scope of similar goods)

Article 27 (Domestic sales price of imported goods)

Article 28 (Expenses incurred in assembling and processing goods and price thereof)

Article 29 (Determination of customs value based on reasonable standards)

Article 30 (Application of additional rates or deduction rates)

Article 31 (Advance rulings on method for determining customs value)

Article 31-2 Deleted.

Article 31-3 (Procedures for pre-adjustment)

Article 31-4 (Scope of information to be provided for assessment of customs duties)

Article 31-5 (Scope of submission of data to determine customs values of goods imported by persons in special relationships)

SECTION 5 Assessment and Collection of Customs Duties

Article 32 (Declaration for duty payment)

Article 32-2 (Self-review)

Article 32-3 (Correction of amount of customs duties)

Article 32-4 (Revision of amount of customs duties)

Article 32-5 (Payment of customs duties with credit cards)

Article 33 (Amended declaration)

Article 34 (Rectification of amount of customs duties)

Article 35 (Rectification due to adjustment of customs value of imported goods)

Article 36 (Duty payment notice)

Article 37 (Minimum amount of collectible duties)

Article 38 Deleted.

Article 39 (Additional duties)

Article 40 (Deferment of seizure or sale)

Article 41 (Provision of materials on arrears)

Article 42 (Composition of customs duties arrearages adjustment committee)

Article 43 (Removal of members of custom duties arrearages adjustment committee)

Article 44 (Duties of chairperson of customs duties arrearages adjustment committee)

Article 45 (Meetings of customs duties arrearages adjustment committee)

Article 45-2 (Exclusion and recusal of members of customs duties arrearages adjustment committee)

Article 46 (Hearing of opinions)

Article 47 (Minute of customs duties arrearages adjustment committee)

Article 48 (Notification of resolved matters)

Article 49 (Allowances)

Article 50 (Application for payment of customs refunds)

Article 51 (Notice of refund of customs duties)

Article 52 (Notification on appropriation of customs refunds)

Article 53 (Transfer of customs refunds)

Article 54 (Procedures for refund)

Article 55 (Adjustment of unpaid refund)

Article 56 (Determination of surcharges on refund of customs duties)

CHAPTER III TARIFF RATES AND TARIFF CLASSIFICATION

SECTION 1 Common Provisions

Article 57 (Suspension of application of provisional tariff rates)

SECTION 2 Adjustment of Tariff Rates

Article 58 (Comparison of normal price with dumping price)

Article 59 (Request for assessment of anti-dumping duties)

Article 60 (Initiation of investigation of dumping and material injury)

Article 61 (Investigation into dumping and material injury, etc.)

Article 62 (Withdrawal of request for assessing anti-dumping duties)

Article 63 (Determination of material injury)

Article 64 (Request for cooperation of interested persons in data)

Article 65 (Assessment of anti-dumping duties)

Article 66 (Application of provisional measures)

Article 67 (Settlement of amount of provisional anti-dumping duties)

Article 68 (Undertakings of price adjustment and export suspension)

Article 69 (Retroactive assessment of anti-dumping duties)

Article 70 (Review of anti-dumping duties and undertakings)

Article 71 (Notice to interested person and public announcement)

Article 71-2 (Types of circumventing activities)

Article 71-3 (Reasons for ex officio anti-circumvention investigation)

Article 71-4 (Application for anti-circumvention investigations)

Article 71-5 (Initiation of anti-circumvention investigations)

Article 71-6 (Initiation of ex officio anti-circumvention investigation)

Article 71-7 (Anti-circumvention investigation procedures)

Article 71-8 (Withdrawal and termination of application for anti-circumvention investigation)

Article 71-9 (Request for cooperation of data from interested persons relevant to circumvention)

Article 71-10 (Assessment of anti-dumping duties arising from circumvention)

Article 71-11 (Notification and public announcement to interested persons relevant to circumvention)

Article 72 (Subsidies)

Article 73 (Request for assessment of countervailing duty)

Article 74 (Commencement of investigation of import of subsidized goods and material injury)

Article 75 (Investigation of import of subsidized goods and material injury)

Article 76 (Withdrawal of request for assessment of countervailing duty)

Article 77 (Determination of material injury)

Article 78 (Request for interested person's cooperation in data)

Article 79 (Assessment of countervailing duty)

Article 80 (Application of provisional measures)

Article 81 (Abolition or cut of subsidies and undertakings of price adjustment)

Article 82 (Retroactive assessment of countervailing duty)

Article 83 (Settlement of amount of provisional countervailing duty)

Article 84 (Review of countervailing duty and undertakings)

Article 85 (Notice to interested person and public announcement)

Article 86 (Retaliatory duties)

Article 87 (Assessment of emergency tariffs)

Article 88 (Assessment of provisional emergency tariffs)

Article 89 (Review of emergency tariffs)

Article 89-2 (Assessment of emergency tariffs on goods from particular country)

Article 90 (Special emergency tariffs on agricultural, forest and livestock products)

Article 91 (Adjusted duties)

Article 92 (Quota tariff)

Article 93 (Seasonal duties)

Article 94 (Request for Applying Concessive Duty Rate to Agricultural, Forest and Livestock Products)

Article 95 (Beneficial tariffs)

Article 95-2 (Provisions applicable mutatis mutandis)

SECTION 3 Application of Tariff Rates

Article 96 (Application of simplified tariff rates)

Article 97 (Request for application of usage tariff rates)

SECTION 4 Tariff Classification

Article 98 (Tariff nomenclature)

Article 98-2 (Procedures for settling disputes on tariff classification)

Article 99 (Standards for applying tariff classification)

Article 100 (Composition of Tariff Classification Committee)

Article 101 (Meetings of Tariff Classification Committee)

Article 101-2 (Exclusion and recusal of members of Tariff Classification Committee)

Article 102 (Secretary of Tariff Classification Committee)

Article 103 (Allowances)

Article 104 (Regulations for operating Tariff Classification Committee)

Article 105 Deleted.

Article 106 (Advance rulings on tariff classification to be applied to specific goods)

Article 107 (Modifying tariff classification)

CHAPTER IV DUTY REDUCTION OR EXEMPTION, REFUND, AND INSTALLMENT PAYMENT

SECTION 1 Reduction or Exemption of Customs Duties

Article 108 (Designation of embassy staff)

Article 109 (Application for approving use of goods whose customs duties are reduced or exempted for other purpose)

Article 110 (Prohibition period for use of goods reduced or exempted from customs duties for other purpose)

Article 111 (Standards for calculating abatement rate of customs duties)

Article 112 (Application for reduction or exemption of customs duties)

Article 113 (Designation of manufacturing and repair factory)

Article 114 (Application for extension of re-export period)

Article 115 (Duty exemption period for re-export)

Article 116 (Export of goods whose customs duties have been reduced or exempted on condition of re-export and collection of additional duties)

Article 117 Deleted.

Article 118 (Amount of reduced or exempted customs duties for qualitatively changed and damaged goods)

Article 119 (Amount of reduced or exempted customs duties for overseas wage-processed goods)

Article 120 (Application for reduction or exemption of customs duties for goods used for other purpose)

SECTION 2 Refund and Payment in Installments

Article 121 (Refund of customs duties due to export of goods different from contract contents)

Article 122 (Refund of customs duties for disposed goods)

Article 123 (Refund of customs duties due to destruction or loss, qualitative change and damage)

Article 124 (Application for canceling assessment of customs duties on goods that is unpaid and different from contents of contract)

Article 124-2 (Refund of customs duties on goods for private use exported in original conditions)

Article 125 (Payment of customs duties in installments due to force majeure)

Article 126 (Application for approving payment of customs duties in installments)

Article 127 (Notice of payment of customs duties in installments)

Article 128 (Approval for using goods for other purpose)

Article 129 (Shipment of goods whose customs duties are approved to be reduced or exempted or paid in installments and change report)

Article 130 (Transfer of goods subject to follow-up management and collection of customs duties)

Article 131 (Reporting on offering securities)

Article 132 (Confirmation of implementation of conditions for reduction or exemption of customs duties)

Article 133 (Entrustment of follow-up management)

Article 134 (Application for confirming use of goods for other purpose under other statutes, regulations, or treaties)

CHAPTER V RIGHTS OF DUTY PAYERS AND PROCEDURES FOR FILING OBJECTIONS

SECTION 1 Rights of Duty Payers

Article 135 (Time for delivering duty payer right charter)

Article 135-2 (Exceptions to principles of consolidated investigations)

Article 135-3 (Standards for customs duty investigations against persons who have not been investigated for long period)

Article 135-4 (Exemption from customs duty investigations against faithful entity of small scale business)

Article 136 (Prohibition on repetitious investigation)

Article 137 Deleted.

Article 138 (Grounds for excluding from assumption of duty payer's good faith)

Article 139 (Prior notice on customs investigation)

Article 139-2 (Period for customs investigations)

Article 140 (Application for postponing customs investigation)

Article 140-2 (Methods of and procedures for temporarily keeping books)

Article 141 (Notice of results of customs investigation)

Article 141-2 (Organization providing information for taxation and their scope)

Article 141-3 (Methods for requesting provision of information for taxation)

Article 141-4 (Ensuring safety of information for taxation)

Article 141-5 (Publication of list of names of high-amount and habitual delinquents)

Article 141-6 (Composition and operation of Customs Information Disclosure Deliberative Committee)

Article 141-7 (Submission of certificate of tax payment)

Article 141-8 (Application for Issuance of Certificate of Tax Payment)

Article 141-9 (Validity period of certificate of tax payment)

Article 141-10 (Statement or otherwise of opinions by high-amount and habitual delinquents in payment of customs duties, on request for detention)

Article 141-11 (Request for Prohibition of Departure)

Article 141-12 (Request for Lifting Prohibition of Departure)

Article 141-13 (Request for Transmission of Information for Taxation by Duty Payer Himself or Herself)

Article 142 (Omission of notice prior to assessment of customs duties)

Article 142-2 (Notification of dispositions based on findings of reinvestigation)

Article 143 (Scope of Pre-Assessment Review and Requesting Procedures)

Article 144 (Grounds for omitting review of customs appeal committee)

Article 144-2 (Qualifications and duties of duty payer advocates and local duty payer advocate)

Article 144-3 (Members of Duty Payer Protection Committee)

Article 144-4 (Operation of Duty Payer Protection Committee)

Article 144-5 (Duty payers' requests for deliberation by Duty Payer Protection Committees and notification of results of deliberation)

Article 144-6 (Composition of Customs Appeal Committee)

Article 144-7 (Operation of Customs Appeal Committee)

SECTION 2 Examination and Adjudication

Article 145 (Requests for examinations)

Article 146 (Request for revision)

Article 147 Deleted.

Article 148 Deleted.

Article 148-2 Deleted.

Article 149 Deleted.

Article 149-2 (Small-sum claims)

Article 150 (Minor matters)

Article 151 (Notice of decision)

Article 151-2 (Postponement, suspension, and extension of reinvestigation)

Article 152 (Redemption in cases of wrong notice of method of appealing dissatisfaction)

Article 153 (Statement of opinion)

Article 153-2 Deleted.

Article 154 (Provisions to be applied mutatis mutandis)

CHAPTER VI MEANS OF TRANSPORTATION

SECTION 1 Open Ports

Article 155 (Designation of open ports)

Article 155-2 (Requirements for designation of open ports)

Article 156 (Permission of access to unopen ports)

SECTION 2 Vessels and Aircraft

Article 157 (Matters entered in port entry report)

Article 157-2 (Cargo transportation brokers eligible to submit cargo manifests)

Article 158 (Application for departure permit)

Article 158-2 (Access to passenger reservation data)

Article 159 (Report on act performed due to calamity)

Article 160 (Report on temporary mooring or stopover in foreign countries)

Article 161 (Application for permission for loading and unloading goods)

Article 162 (Declaration for temporal landing of foreign goods)

Article 163 (Reporting on boarding vessel or aircraft)

Article 164 (Reporting on transshipment and transfer)

Article 165 (Application for permission for loading and unloading goods outside open port)

Article 166 (Loading, unloading, or transshipping of vessel or aircraft supplies)

Article 167 (Conversion of vessel or aircraft)

Article 168 (Special vessel)

Article 168-2 (Management of aircraft navigating domestically for transfer only)

SECTION 3 Vehicles

Article 169 (Reporting on arrival of border-crossing vehicle)

Article 170 (Reporting on departure of vehicle running across national border)

Article 171 (Reporting on loading and unloading of goods)

Article 172 (Loading, unloading, or transshipping vehicle supplies)

Article 173 (Application for delivery of certificate with respect to road vehicles)

CHAPTER VII BONDED AREAS

SECTION 1 Common Provisions

Article 174 (Restrictions on goods stored in bonded area)

Article 175 (Application for permission for storage of goods outside bonded areas)

Article 176 (Reporting on shipment of goods into or out of bonded area)

Article 176-2 (Application filed for extending period of shipping goods out of bonded area)

Article 177 (Application for approving maintenance or supplementary work)

Article 178 (Dismantling and cutting work)

Article 179 (Application for approving disposal of stored goods)

Article 180 (Reporting on stored goods destroyed or lost)

Article 181 (Reporting on stolen or lost goods)

Article 182 (Reporting on goods in abnormality)

Article 183 (Application for permission to ship goods out of bonded area as samples)

Article 184 (Designation of self-managed bonded area)

Article 185 (Duties of bonded goods caretakers)

Article 185-2 (Request for resolution to take disciplinary actions on bonded goods caretakers)

Article 185-3 (Composition of disciplinary committee for bonded goods caretakers)

Article 185-4 (Operation of disciplinary committee for bonded goods caretakers)

Article 185-5 (Notification and execution of resolutions on disciplinary actions)

SECTION 2 Designated Bonded Areas

Article 186 Deleted.

Article 187 (Designation of cargo manager)

Article 187-2 (Revocation of designation of cargo manager)

Article 187-3 (Cargo manager's responsibility to keep goods in custody)

Article 187-4 (Goods for which inspection costs to be subsidized)

SECTION 3 Licensed Bonded Areas

Article 188 (Application for license for establishing and operating licensed bonded area)

Article 189 (Standards for license for establishing and operating licensed bonded area)

Article 189-2 (Determination of number of new licenses for bonded stores)

Article 190 (Change of details of business)

Article 191 (Alteration including increase or decrease in storage capacity)

Article 192 (License period)

Article 192-2 (Percentage of license for bonded stores)

Article 192-3 (Qualification requirements for application for bonded stores and evaluation criteria for examination thereof)

Article 192-4

Article 192-5 (Procedures for licensing of bonded stores)

Article 192-6 (Renewal of license for bonded store)

Article 192-7 (Reporting on sales of bonded stores)

Article 192-8 (Composition and organization of committee for deliberation on licensing of bonded stores)

Article 192-9 (Meetings of Committee for Deliberation on Licensing of Bonded Stores)

Article 192-10 (Composition of Committee for Operation of Bonded Store System)

Article 192-11 (Duties of chairperson of Committee for Operation of Bonded Store System)

Article 192-12 (Meetings of Committee for Operation of Bonded Store System)

Article 193 (Notice of suspension and closure of licensed bonded area)

Article 193-2 (Criteria for imposition of penalty surcharges on operators of licensed bonded areas)

Article 193-3 (Criteria for imposition of penalty surcharges on operators of licensed bonded areas)

Article 194 (Reporting on succession of license)

Article 195 (Management of licensed bonded area)

Article 196 Deleted.

Article 197 (Reporting on storage of domestic goods)

Article 198 (Obligation of bonded warehouse operator to keep books)

Article 199 (Scope of raw materials at bonded factory)

Article 200 (Permission for work done using only domestic goods as raw materials)

Article 201 (Restrictions on shipment of foreign goods into bonded factory)

Article 202 (Reporting on use of goods shipped into bonded factory)

Article 203 (Application for permission for work outside bonded factory)

Article 204 (Approval of assessment of customs duties according to mixing ratio of foreign goods and domestic goods)

Article 205 (Methods of applying for assessment of customs duties on raw materials)

Article 206 (Obligation of operator of bonded factory to enter matters in book)

Article 207 (Check of inventory)

Article 208 (Use of goods in bonded exhibition)

Article 209 (Limit of goods stored in bonded exhibition)

Article 210 (Scope of goods shipped into bonded construction work site)

Article 211 (Reporting on completion of bonded construction work)

Article 212 (Application for permitting bonded construction work in non-bonded construction work site)

Article 213 (Management of bonded stores)

Article 213-2 (Establishment and operation of delivery points at arrivals hall)

Article 213-3 (Method of identification by finance company)

SECTION 4 General Bonded Areas

Article 214 (Designation of general bonded area)

Article 214-2 (Designation of area scheduled to be developed into general bonded area)

Article 215 (Reporting on establishment and operation of general bonded business place)

Article 216 (Procedures for shipping goods into or out of general bonded area)

Article 216-2 (Scope of foreign tourists)

Article 216-3 (Sales of goods in general bonded area)

Article 216-4 (Refund of customs duties to foreign tourists)

Article 216-5 (Refund of customs duties by seller)

Article 216-6 (Operator of refund service center)

Article 217 (Obligation to maintain facilities and equipment)

Article 218 (Grounds for revocation of designation of general bonded areas)

SECTION 5 Custody and Disposal

Article 219 (Custody and deposit of goods, and cancellation thereof)

Article 220 (Sale agent)

Article 221 (Notice on vicarious sale of goods to owner)

Article 222 (Methods of sale)

Article 223 (Transfer of goods subject to sale)

Article 224 (Withdrawal of request for sale of goods by proxy)

Article 225 (Details of sale of goods by proxy)

Article 225-2 (Failed bid price of seized goods)

CHAPTER VIII TRANSPORTATION

SECTION 1 Bonded Transportation

Article 226 (Report on bonded transportation)

Article 227 (Application for extending period of bonded transportation)

Article 228 (Application for disposal of transported goods)

Article 229 (Transportation of goods from wrecked vessel or aircraft)

SECTION 2 Domestic Transportation

Article 230 (Reporting on domestic transportation)

SECTION 3 Bonded Transportation Business Entities

Article 231 (Registration of bonded transportation operators)

Article 231-2 (Criteria for imposition of penalty surcharges on bonded transportation business entities)

Article 232 (Declaration and reporting by shipping company handling bonded cargoes)

CHAPTER IX CUSTOMS CLEARANCE

SECTION 1 Common Provisions

Article 233 (Confirmation of required conditions)

Article 234 (Exemption from obligation)

Article 235 (Labeling of customs clearance)

Article 236 (Submission of certificate of origin)

Article 236-2 (Prior confirmation of country of origin)

Article 236-3 (Change in contents of written prior confirmation)

Article 236-4 Deleted.

Article 236-5 Deleted.

Article 236-6 (Data to confirm certificates of origin)

Article 236-7 (Request for confirming certificates of origin of imported goods)

Article 236-8 (Procedures for investigating certificate of origin of exported goods)

Article 236-9 (Council of Agencies Controlling Violation of Origin Labeling)

Article 237 (Reporting on intellectual property rights)

Article 238 (Request for withholding customs clearance)

Article 239 (Withholding of customs clearance)

Article 240 (Request for customs clearance or release of custody for good whose customs clearance is withheld)

Article 241 (Offering of security)

Article 242 (Verification of infringement of intellectual property rights)

Article 243 (Exclusion of application)

Article 243-2 (Simplification of procedures for protection of trademark rights for consigned goods)

Article 244 (Withholding customs clearance)

Article 245 (Order of inbound shipping)

Article 245-2 (Organization of trade facilitation committee)

Article 245-3 (Operation of committee)

Article 245-4 (Countries subject to application of simplified customs clearance procedures)

Article 245-5 (Exchange of export and import declaration data)

SECTION 2 Exportation, Importation, and Return

Article 246 (Declaration on export, import or return)

Article 247 (Additional duty rate)

Article 248 (Goods subject to additional duty)

Article 248-2 (Goods subject to export declaration after shipment into bonded areas)

Article 249 (Import declaration prior to entry to port)

Article 250 (Documents to be appended)

Article 251 (Inspection of goods for customs clearance)

Article 251-2 (Compensation for damage occurred during inspection of goods)

Article 251-3 (Composition and operation of council of institutions engaging in safety management for exported and imported goods)

Article 252 (Offer of security)

Article 253 (Application for approving withdrawal of declaration)

Article 254 (Notice of rejection of declaration)

Article 255 (Revocation of acceptance of export declaration)

Article 256 (Shipment of goods out of storage place prior to acceptance of declaration)

Article 257 (Shipment of goods out of means of transportation prior to import declaration)

Article 258 (Special Customs Clearance for Electronic Commerce Goods)

Article 258-2 (Consignment inspection installations)

Article 258-3 (Procedures for use of in-house facilities)

Article 258-4 (Management of operation of in-house facilities)

Article 258-5 (Cooperation between head of customs office and transportation business entity of consignments)

Article 259 Deleted.

Article 259-2 (Safety management standards for export and import)

Article 259-3 (Procedures for certification of authorized economic operator)

Article 259-4 (Benefits for AEOs)

Article 259-5 (Post management of AEOs)

Article 259-6 (Procedures for measurement and evaluation of degree of law compliance and utilization of results)

Article 259-7 (Authorized Economic Operator Deliberation Committee)

SECTION 3 Postal Items

Article 259-8 (Submission of advance electronic information for postal item)

Article 260 (Inspection of postal items)

Article 261 (Postal items subject to export and import declaration)

Article 262 (Notice of head of relevant customs office)

Article 263 (Procedures for payment of customs duties of postal items)

CHAPTER X REQUEST BY CUSTOMS OFFICERS FOR SUBMISSION OF MATERIALS

Article 263-2 (Scope of taxation data and time for submission thereof)

Article 263-3 (Request for submission of information related to narcotics, etc.)

Article 264 (Business report)

Article 264-2 (Scope of fact-finding investigation)

Article 264-3 (Notification of investigation results and publication thereof on website)

Article 265 (Duty to manage weapons, etc.)

CHAPTER XI PENALTY PROVISIONS

Article 265-2 (Criteria for imposition of administrative fines)

Article 265-3 (Criteria for imposition of administrative fines against violation on confidentiality)

Article 266 (Domestic wholesale price)

CHAPTER XII INVESTIGATIONS AND DISPOSITION

Article 266-2 (Composition of Customs Offense Investigation and Deliberative Committee)

Article 266-3 (Dismissal of members of Customs Offense Investigation and Deliberative Committee)

Article 266-4 (Duties of chairperson of Customs Offense Investigation and Deliberative Committee)

Article 266-5 (Operation of Customs Offense Investigation and Deliberative Committee)

Article 266-6 (Disqualification and recusal of member of Customs Offense Investigation and Deliberative Committee)

Article 266-7 (Allowances)

Article 267 (Detention of suspect)

Article 268 (Seizure and custody of goods)

Article 269 (Matters to be entered in records of official inspection, search or seizure)

Article 270 (Payment in kind of forfeited goods)

Article 270-2 (Notification dispositions)

Article 271 (Application for prepayment of fines or additional collection charges)

Article 272 (Transfer of seized goods)

Article 273 (Notification on investigation of customs offender)

CHAPTER XIII SUPPLEMENTARY PROVISIONS

Article 273-2 Deleted.

Article 274 (Business hours and handling hours of goods)

Article 275 (Temporary business affairs and handling of goods overtime)

Article 276 (Preparation of statistics and certificates, and application for delivery thereof)

Article 276-2 (Designation of agency for preparing and issuing statistics)

Article 276-3 (Facilities to provide customs trade data and procedures for provision)

Article 277 (Methods of awards)

Article 278 (Examination of meritorious services)

Article 279 Deleted.

Article 280 Deleted.

Article 281 Deleted.

Article 282 Deleted.

Article 282-2 (Transfer of forfeited farm commodities)

Article 283 (Standards for paying custody fees for forfeited goods)

Article 283-2 (Exceptions to Restrictions on Permission for Business)

Article 283-3 (Calculation of number of delinquencies and sum of delinquent amounts)

Article 284 (Publication of sale and disposal)

Article 285 (Public deposit of balance)

Article 285-2 (Electronic delivery)

Article 285-3 Deleted.

Article 285-4 (Standards for designating electronic document brokerage operators)

Article 285-5 (Procedures for designating electronic document brokerage operators)

Article 285-6 (Criteria for Imposition of Penalty Surcharges on Electronic Document Brokerage Operators)

Article 285-7 (Payment of penalty surcharges)

Article 286 (Application of Act on Contracts to Which the State is a Party)

Article 287 (Establishment of forms)

Article 288 (Delegation or Entrustment of Authority or Business Affairs)

Article 289 (Handling of sensitive information and personally identifiable information)

Article 290 (Re-examination of regulation)

ADDENDA <Presidential Decree No. 17048, Dec. 29, 2000>

ADDENDUM <Presidential Decree No. 17157, Mar. 27, 2001>

ADDENDA <Presidential Decree No. 17166, Mar. 27, 2001>

ADDENDUM <Presidential Decree No. 17320, Jul. 30, 2001>

ADDENDUM <Presidential Decree No. 17425, Dec. 15, 2001>

ADDENDA <Presidential Decree No. 17467, Dec. 31, 2001>

ADDENDUM <Presidential Decree No. 17602, May 13, 2002>

ADDENDA <Presidential Decree No. 17833, Dec. 30, 2002>

ADDENDA <Presidential Decree No. 18039, Jun. 30, 2003>

ADDENDUM <Presidential Decree No. 18074, Jul. 30, 2003>

ADDENDA <Presidential Decree No. 18086, Aug. 21, 2003>

ADDENDA <Presidential Decree No. 18136, Nov. 20, 2003>

ADDENDA <Presidential Decree No. 18333, Mar. 29, 2004>

ADDENDA <Presidential Decree No. 18493, Jul. 29, 2004>

ADDENDA <Presidential Decree No. 18530, Aug. 30, 2004>

ADDENDA <Presidential Decree No. 18624, Dec. 30, 2004>

ADDENDA <Presidential Decree No. 18903, Jun. 30, 2005>

ADDENDA <Presidential Decree No. 19478, May 22, 2006>

ADDENDUM <Presidential Decree No. 19507, Jun. 12, 2006>

ADDENDA <Presidential Decree No. 19513, Jun. 12, 2006>

ADDENDA <Presidential Decree No. 19563, Jun. 29, 2006>

ADDENDA <Presidential Decree No. 19993, Apr. 5, 2007>

ADDENDUM <Presidential Decree No. 20438, Dec. 13, 2007>

ADDENDA <Presidential Decree No. 20516, Dec. 31, 2007>

ADDENDA <Presidential Decree No. 20624, Feb. 22, 2008>

ADDENDA <Presidential Decree No. 20720, Feb. 29, 2008>

ADDENDA <Presidential Decree No. 21305, Feb. 4, 2009>

ADDENDA <Presidential Decree No. 21634, Jul. 22, 2009>

ADDENDA <Presidential Decree No. 22086, Mar. 26, 2010>

ADDENDA <Presidential Decree No. 22151, May 4, 2010>

ADDENDUM <Presidential Decree No. 22467, Nov. 2, 2010>

ADDENDA <Presidential Decree No. 22493, Nov. 15, 2010>

ADDENDA <Presidential Decree No. 22816, Apr. 1, 2011>

ADDENDUM <Presidential Decree No. 23127, Sep. 7, 2011>

ADDENDA <Presidential Decree No. 23488, Jan. 6, 2012>

ADDENDA <Presidential Decree No. 23602, Feb. 2, 2012>

ADDENDA <Presidential Decree No. 23759, May 1, 2012>

ADDENDUM <Presidential Decree No. 23827, Jun. 5, 2012>

ADDENDA <Presidential Decree No. 23845, Jun. 7, 2012>

ADDENDA <Presidential Decree No. 24373, Feb. 15, 2013>

ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>

ADDENDA <Presidential Decree No. 24697, Aug. 27, 2013>

ADDENDA <Presidential Decree No. 24825, Nov. 5, 2013>

ADDENDA <Presidential Decree No. 25224, Mar. 5, 2014>

ADDENDA <Presidential Decree No. 25279, Mar. 24, 2014>

ADDENDA <Presidential Decree No. 25495, Jul. 21, 2014>

ADDENDA <Presidential Decree No. 25523, Jul. 28, 2014>

ADDENDA <Presidential Decree No. 25751, Nov. 19, 2014>

ADDENDA <Presidential Decree No. 25836, Dec. 9, 2014>

ADDENDUM <Presidential Decree No. 25898, Dec. 30, 2014>

ADDENDA <Presidential Decree No. 26089, Feb. 6, 2015>

ADDENDA <Presidential Decree No. 26473, Aug. 3, 2015>

ADDENDA <Presidential Decree No. 26516, Sep. 9, 2015>

ADDENDA <Presidential Decree No. 26669, Nov. 27, 2015>

ADDENDA <Presidential Decree No. 26791, Dec. 30, 2015>

ADDENDA <Presidential Decree No. 26830, Dec. 31, 2015>

ADDENDA <Presidential Decree No. 26858, Jan. 6, 2016>

ADDENDA <Presidential Decree No. 26957, Feb. 5, 2016>

ADDENDUM <Presidential Decree No. 27129, May 10, 2016>

ADDENDA <Presidential Decree No. 27300, Jun. 30, 2016>

ADDENDA <Presidential Decree No. 27464, Aug. 29, 2016>

ADDENDA <Presidential Decree No. 27472, Aug. 31, 2016>

ADDENDA <Presidential Decree No. 27793, Jan. 17, 2017>

ADDENDA <Presidential Decree No. 27952, Mar. 27, 2017>

ADDENDA <Presidential Decree No. 27958, Mar. 27, 2017>

ADDENDA <Presidential Decree No. 27970, Mar. 29, 2017>

ADDENDA <Presidential Decree No. 27972, Mar. 29, 2017>

ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>

ADDENDA <Presidential Decree No. 28443, Nov. 28, 2017>

ADDENDA <Presidential Decree No. 28642, Feb. 13, 2018>

ADDENDUM <Presidential Decree No. 28864, May 8, 2018>

ADDENDA <Presidential Decree No. 29530, Feb. 12, 2019>

ADDENDA <Presidential Decree No. 30087, Sep. 24, 2019>

ADDENDA <Presidential Decree No. 30399, Feb. 11, 2020>

ADDENDA <Presidential Decree No. 30753, Jun. 2, 2020>

ADDENDA <Presidential Decree No. 31088, Oct. 7, 2020>

ADDENDA <Presidential Decree No. 31291, Dec. 29, 2020>

ADDENDA <Presidential Decree No. 31454, Feb. 17, 2021>

ADDENDA <Presidential Decree No. 32014, Sep. 24, 2021>

ADDENDA <Presidential Decree No. 32274, Dec. 28, 2021>

ADDENDA <Presidential Decree No. 32352, Jan. 21, 2022>

ADDENDA <Presidential Decree No. 32427, Feb. 15, 2022>

ADDENDA <Presidential Decree No. 32449, Feb. 17, 2022>

ADDENDA <Presidential Decree No. 32908, Sep. 15, 2022>

ADDENDA <Presidential Decree No. 32931, Oct. 4, 2022>

ADDENDA <Presidential Decree No. 33275, Feb. 28, 2023>

ADDENDA <Presidential Decree No. 33388, Apr. 11, 2023>

ADDENDUM <Presidential Decree No. 33913, Dec. 12, 2023>

ADDENDA <Presidential Decree No. 34278, Feb. 29, 2024>

ADDENDA <Presidential Decree No. 34468, Apr. 30, 2024>

ADDENDA <Presidential Decree No. 35038, Dec. 3, 2024>

ADDENDA <Presidential Decree No. 35363, Feb. 28, 2025>

ADDENDUM <Presidential Decree No. 35590, Jun. 2, 2025>

ADDENDA <Presidential Decree No. 35696, Aug. 5, 2025>

ADDENDA <Presidential Decree No. 35811, Oct. 1, 2025>

ADDENDA <Presidential Decree No. 35883, Nov. 28, 2025>

ADDENDA <Presidential Decree No. 35947, Dec. 30, 2025>

ADDENDA <Presidential Decree No. 36140, Feb. 27, 2026>

ADDENDUM <Presidential Decree No. 36236, Apr. 3, 2026>