Customs Act
전체선택
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)
SECTION 2 Principles of Applying Act
Article 5 (Standards of Legal Interpretations and Prohibition on Retroactive Assessment of Customs Duties)
Article 6 (Good Faith and Sincerity)
Article 7 (Limits on Discretion of Customs Officers)
SECTION 3 Periods and Deadlines
Article 8 (Calculation of Periods and Due Dates)
Article 9 (Deadlines for Payment of Customs Duties)
Article 10 (Extension of Deadlines due to Natural Disasters)
SECTION 4 Service of Documents
Article 11 (Service of Duty Payment Notices)
Article 12 (Retention Period of Declaration Documents)
SECTION 5 Deleted.
Article 13 Deleted.
CHAPTER II CUSTOMS VALUES AND ASSESSMENT AND COLLECTION OF CUSTOMS DUTIES
SECTION 1 Common Provisions
Article 14 (Dutiable Goods)
Article 15 (Tax Base)
Article 16 (Timing for Determining Dutiable Goods)
Article 17 (Applicable Statutes or Regulations)
Article 18 (Foreign Exchange Rate for Taxation)
Article 19 (Persons Liable to Pay Duties)
SECTION 2 Extinguishment of Liability for Duty Payment
Article 20 (Extinguishment of Liability to Pay Customs Duties)
Article 21 (Limitation Period for Assessing Customs Duties)
Article 22 (Extinctive Prescription of Authority to Collect Customs Duties)
Article 23 (Suspension and Discontinuation of Prescription)
SECTION 3 Security for Payment of Customs Duties
Article 24 (Types of Security)
Article 25 (Appropriation of Security for Customs Duties)
Article 26 (Collection of Customs Duties in Cases of Absence of Security)
Article 26-2 (Cancellation of Security)
SECTION 4 Declaration and Determination of Customs Value
SUB-SECTION 1 Value Declaration
Article 27 (Value Declaration)
Article 28 (Reporting on Terms and Conditions of Use)
Article 29 (Value Investigation Report)
SUB-SECTION 2 Determination of Customs Value
Article 30 (Principle of Determination of Customs Value)
Article 31 (Determination of Customs Value Based on Transaction Value of Identical Goods)
Article 32 (Determination of Customs Value Based on Transaction Value of Similar Goods)
Article 33 (Determination of Customs Value Based on Domestic Sale Price)
Article 34 (Determination of Customs Value Based on Computed Value)
Article 35 (Determination of Customs Value Based on Reasonable Standards)
Article 36 (Notice of Methods of Determining Customs Value)
Article 37 (Advance Rulings on Method for Determining Customs Value)
Article 37-2 (Pre-Adjustment of Method of Determining Customs Value for Customs Duties and Method of Calculating Normal Price for National Taxes)
Article 37-3 (Provision of Information for Assessment of Customs Duties)
Article 37-4 (Submission of Data to Determine Customs Values of Goods Imported by Persons in Special Relationships)
SECTION 5 Assessment and Collection of Customs Duties
SUB-SECTION 1 Final Decision on Amount of Customs Duties
Article 38 (Payment of Customs Duties by Self-Assessment)
Article 38-2 (Revision)
Article 38-3 (Amendment and Rectification)
Article 38-4 (Rectification of Customs Value of Imported Goods after Adjustment)
Article 38-5 (Special Cases for Submission of Written Request for Rectification by Mail)
Article 39 (Notice of Duty Assessment)
Article 40 (Minimum Amount of Collectible Duty)
Article 41 Deleted.
Article 42 (Additional Duties)
Article 42-2 (Reduction or Exemption of Additional Duties)
Article 43 (On-Spot Receipt of Customs Duties)
SUB-SECTION 2 Compulsory Collection
Article 43-2 (Deferment of Disposition on Default)
Article 44 (Provision of Materials on Arrears)
Article 45 (Customs Duties Arrearages Adjustment Committee)
SUB-SECTION 3 Payment 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 CLASSIFICATION
SECTION 1 Common Provisions
Article 49 (Types of Tariff Rates)
Article 50 (Priority in Application of Tariff Rates)
SECTION 2 Adjustment of Tariff Rates
SUB-SECTION 1 Anti-Dumping Duties
Article 51 (Those Subject to Assessment of Anti-Dumping Duties)
Article 52 (Investigation on Dumping and Material Injury)
Article 53 (Provisional Measures Prior to Assessing Anti-Dumping Duties)
Article 54 (Proposal of Undertaking in Connection with Anti-Dumping Duties)
Article 55 (Time for Assessing Anti-Dumping Duties)
Article 56 (Review on Anti-Dumping Duties)
SUB-SECTION 2 Countervailing Duties
Article 57 (Objects on which Countervailing Duties Are Assessed)
Article 58 (Investigation of Payment of Subsidies and Material Injury)
Article 59 (Provisional Measures Prior to Assessment of Countervailing Duties)
Article 60 (Proposal of Undertaking Relating to Countervailing Duties)
Article 61 (Timing for Assessing Countervailing Duties)
Article 62 (Review on Countervailing Duties)
SUB-SECTION 3 Retaliatory Duties
Article 63 (Objects on which Retaliatory Duties Are Assessed)
Article 64 (Consultations about Assessment of Retaliatory Duties)
SUB-SECTION 4 Emergency Tariffs
Article 65 (Goods Subject to Emergency Tariffs)
Article 66 (Assessment of Provisional Emergency Tariffs)
Article 67 (Review of Emergency Tariffs)
Article 67-2 (Assessment of Emergency Tariff on Goods from Particular Countries)
SUB-SECTION 5 Special Emergency Tariffs on Agricultural, Forest and Livestock Products
Article 68 (Special Emergency Tariffs on Agricultural, Forest and Live-stock Products)
SUB-SECTION 6 Adjusted Duties
Article 69 (Goods Subject to Adjusted Duties)
Article 70 (Application Rates 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 for Beneficial Tariffs)
Article 75 (Application Suspension of Beneficial Tariffs)
SUB-SECTION 11 General Preferential Tariffs
Article 76 (Standards for Application of General Preferential Tariffs)
Article 77 (Suspension of Application of General Preferential Tariffs)
SUB-SECTION 12 Measures 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 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 Classification
Article 84 (Modification of Tariff Classification System)
Article 85 (Standards for Application of Tariff Classification)
Article 86 (Advance Rulings on 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, AND INSTALLMENT PAYMENT
SECTION 1 Reduction or Exemption
Article 88 (Exemption from Customs Duty on Goods for Diplomats)
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 Persons with Disabilities)
Article 92 (Exemption from Customs Duties for Goods Used by Government)
Article 93 (Exemption from Customs Duties for Specific Goods)
Article 94 (Exemption from Customs Duties for Small-Sum Goods)
Article 95 (Reduction or Exemption of Customs Duties for Goods Used to Prevent Environmental Pollution)
Article 96 (Reduction or Exemption of Customs Duties for Travelers' Personal Effects, Moving Goods)
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 and Exemption of Customs Duties for Facilities Leasing Business Entities)
SECTION 2 Refund and Payment in Installments
Article 106 (Refund of Customs Duties on Goods Different from Contract Terms)
Article 106-2 (Refund of Customs Duties on Goods for Private Use Exported in Original Conditions)
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 or Regulations)
CHAPTER V RIGHTS OF DUTY PAYERS AND PROCEDURES FOR FILING OBJECTIONS
SECTION 1 Rights of Duty Payers
Article 110 (Establishment and Delivery of Charter of Duty Payer Rights)
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 of Duty Payer's Good Faith)
Article 114 (Prior Notice on Customs Duty Investigations and Application for Postponement thereof)
Article 114-2 (Prohibition of Keeping Books or Documents)
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 116-4 (Court-Ordered Confinement of Persons Who are Substantially or Habitually Delinquent)
Article 116-5 (Request for Prohibition of Departure)
Article 117 (Provision of Information)
Article 118 (Pre-Assessment Review)
Article 118-2 (Protection of Duty Payers' Rights by Commissioner of Korea Customs Service)
Article 118-3 (Duty Payer’s Duty of Cooperation)
Article 118-4 (Duty Payer Protection Committees)
Article 118-5 (Requests of Duty Payers for Deliberation by Duty Payer Protection Committees and Notification of Results)
SECTION 2 Examination and Adjudication
Article 119 (Filing Appeal)
Article 120 (Relationships to the Administrative Litigation Act)
Article 121 (Period for Filing Requests for Examination)
Article 122 (Procedures for Filing Requests for Examination)
Article 123 (Revision of Written Requests for Examination)
Article 124 (Customs Appeal Committee)
Article 125 (Effect of Requests for Examination on Execution)
Article 126 (Attorneys)
Article 127 (Procedures for Decision)
Article 128 (Decisions)
Article 128-2 (Nemo Iudex Sine Actore and Verbot Der Reformato in Peius)
Article 129 (Notice of Method of Appealing Dissatisfaction)
Article 129-2 (Petition of Appeal Using Information and Communications Networks)
Article 130 (Perusal of Documents and Statement of Opinions)
Article 131 (Requests for Adjudication)
Article 132 (Objection)
CHAPTER VI MEANS OF TRANSPORTATION
SECTION 1 Open Ports
Article 133 (Designation of Open Ports)
Article 134 (Entry to into, and Departure from, Open Ports)
SECTION 2 Vessels and Aircraft
SUB-SECTION 1 Procedures for Entry and Departure
Article 135 (Procedures for Entry into Ports)
Article 136 (Procedures for Departure)
Article 137 (Simplified Procedures for Entry and Departure)
Article 137-2 (Requests for Passenger Reservation Data)
SUB-SECTION 2 Immunity from Liability on Grounds of Disasters or Other Unavoidable Causes
Article 138 (Immunity from Liability on Grounds of Disasters or Unavoidable Causes)
Article 139 (Report on Stopover or Entry into Foreign Open Port)
SUB-SECTION 3 Loading and Unloading of Goods
Article 140 (Loading and Unloading of Goods)
Article 141 (Temporary Unloading of Foreign Goods)
Article 142 (Loading and Unloading of Goods Outside Open Ports)
Article 143 (Loading and Unloading of Vessel Supplies and Aircraft Supplies)
SUB-SECTION 4 Conversion of International Trade Vessels into Domestic Vessels
Article 144 (Conversion of International Trade Vessels into Domestic Vessels)
Article 145 (Person Acting for Captain)
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 and Unloading of Goods)
Article 151-2 (Conversion 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 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 for Bonded Goods Caretakers)
Article 165-2 (Prohibition of Lending Name of Bonded Goods Caretaker)
Article 165-3 (Duties of Bonded Goods Caretaker)
Article 165-4 (Prohibition of Provision of Money and Goods)
Article 165-3 (Disciplinary Committee for Bonded Goods Caretakers)
SECTION 2 Designated Bonded Areas
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 176-4 (Committee for Operation of Bonded Store System)
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 over Establishment and Operation of Licensed Bonded Areas)
Article 181 Deleted.
Article 182 (Measures 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)
Article 187 (Permission for Work Outside Bonded Factories)
Article 188 (Assessment of Customs Duties on Manufactured Goods)
Article 189 (Assessment of Customs Duties on Raw Materials)
SUB-SECTION 4 Bonded Exhibition Sites
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 (Permission for Work Outside Bonded Construction Work Sites)
SUB-SECTION 6 Bonded Stores
Article 196 (Bonded Stores)
Article 196-2 (Special Cases concerning Delivery of Downtown Bonded Store Sites)
SECTION 4 General Bonded Areas
Article 197 (Designation of General Bonded Areas)
Article 198 (Filing Reports on Establishment and Operation of Place for General Bonded Business)
Article 199 (Shipment of Goods into and out of General Bonded Areas)
Article 199-2 (Refund of Customs Duties on Goods Sold in General Bonded Areas)
Article 200 (Scope of Goods Shipped into and out of General Bonded Areas)
Article 201 (Management of Goods by Operators)
Article 202 (Duties to Maintain Facilities)
Article 203 (Management of General Bonded Areas by Customs Office)
Article 204 (Revocation of Designation of General Bonded Areas)
Article 205 (Provisions Applicable Mutatis Mutandis)
SECTION 5 Custody and Disposal
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 with Expired Storage Period
Article 208 (Goods Subject to Sale and Procedures for Sale)
Article 209 (Notices)
Article 210 (Methods of Sales)
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
Article 222 (Registration and Report of Bonded Transportation Business Entities)
Article 223 (Requirements for Registration of Bonded Transportation Business Entities)
Article 223-2 (Prohibition on Lending Name of Bonded Transportation Business Entity)
Article 224 (Administrative Sanctions against Bonded Transportation Business Entities)
Article 224-2 (Invalidation of Registration of Bonded Transportation Business Entities)
Article 225 (Declaration and Reporting by Shipping Companies handling Bonded Cargo)
CHAPTER IX CUSTOMS CLEARANCE
SECTION 1 Common Provisions
SUB-SECTION 1 Requirements for Customs Clearance
Article 226 (Certification and Verification of Permission and Approval)
Article 227 (Requests for and Inspections of Fulfilling Obligations)
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)
Article 231 (Custody of Transshipped Goods)
Article 232 (Certificates of Origin)
Article 232-2 (Issuance of Certificates of Origin)
Article 232-3 Deleted.
Article 233 (Requests for Confirming Certificates of Origin 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)
SUB-SECTION 6 International Cooperation on Procedures for Customs Clearance
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 of Information on Customs Office between Countries)
SECTION 2 Exportation, Importation, and Return
SUB-SECTION 1 Declaration
Article 241 (Declarations on Export, Import, or Return)
Article 241-2 (Special Cases concerning Import Declaration on Means of Transportation Repaired in Foreign Countries)
Article 242 (Declarant of Import, Export, or Return)
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 (Supplementation of Declared Matters)
Article 250 (Withdrawal and Rejection of Declarations)
Article 251 (Loading of Goods on Which Export Declaration is Accepted)
SUB-SECTION 4 Special Cases concerning 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)
Article 254-2 (Special Customs Clearance for Consignments)
Article 255 Deleted.
Article 255-2 (Certification of Authorized Economic Operators)
Article 255-3 (Benefits for Authorized Economic Operators)
Article 255-4 (Post Management of AEOs)
Article 255-5 (Revocation of Certification of AEOs)
Article 255-6 (Support Programs Related to AEO Certification)
Article 255-7 (Measurement and Evaluation of Level of Compliance with Safety Management Standards for Export and Import)
SECTION 3 Postal Items
Article 256 (Clearance Post Offices)
Article 256-2 (Submission of Advance Electronic Information for Postal Items)
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 for Postal Items)
Article 261 (Return of Postal Items)
CHAPTER X REQUEST BY CUSTOMS OFFICERS FOR SUBMITTING MATERIALS
SECTION 1 Request for Taxation Data by Heads of Customs Offices
Article 262 (Suspension of Means of Transportation from Departure)
Article 263 (Orders for Submission of Documents or Reporting)
Article 264 (Request for Taxation Data)
Article 264-2 (Scope of Agencies Obligated to Submit 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 and Utilization of Taxation Data)
Article 264-7 (Responsibilities of Agencies Subject to Submission of Taxation Data)
Article 264-8 (Duty of Confidentiality)
Article 264-9 (Punishment for Violation of Duty of Confidentiality of Taxation Data)
Article 264-10 (Requests for Provision of Information on Illegal, Defective, and Harmful Goods and Cooperation Thereof)
SECTION 2 Inspections of Goods by Customs Officers
Article 265 (Inspections of Goods, Means of Transportation)
Article 265-2 (Analysis of Goods)
Article 266 (Presentation of Books or Data)
Article 267 (Carrying and Use of Weapons)
Article 267-2 (Request for Cooperation in Inspections and Search of Means of Transportation)
Article 268 (Honorary Customs Officers)
CHAPTER XI PENALTY PROVISIONS
Article 268-2 (Offense of Falsifying and Altering Electronic Documents)
Article 269 (Offense of Smuggling)
Article 270 (Offense of Evading Customs Duties)
Article 270-2 (Offense of Price Forgery)
Article 271 (Attempted Crime)
Article 272 (Forfeiture of Transportation Carrier Exclusively Used for Smuggling)
Article 273 (Forfeiture of Goods Used to Commit Offenses)
Article 274 (Offense of Acquiring Smuggled Goods)
Article 275 (Concurrent Imposition of Imprisonment with Labor and Fine)
Article 275-2 (Offense of Evading Disposition on Default of Taxes)
Article 275-3 (Offense of Lending Titles to Others)
Article 275-4 (Lending of Name to Bonded Goods Caretakers)
Article 276 (Offense of False Reporting)
Article 277 (Administrative Fines)
Article 277-2 (Receiving or Offering Money or Valuables)
Article 278 (Partial Exclusion from Application of Provisions of the Criminal Act)
Article 279 (Joint Penalty Provisions)
Article 280 Deleted.
Article 281 Deleted.
Article 282 (Forfeiture and Additional Collection)
CHAPTER XII INVESTIGATIONS AND DISPOSITION
SECTION 1 Common Provisions
Article 283 (Customs Offenders)
Article 284 (Requirements for Indictment)
Article 284-2 (Customs Offense Investigation and Deliberation Committee)
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)
Article 302 (Participation)
Article 303 (Seizure and Custody)
Article 304 (Disposal of Seized Goods)
Article 305 (Compilation of Seizure Report)
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 X III 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 322-2 (Pursuit of Research and Development Projects)
Article 323 (Utilization of Customhouse Facilities)
Article 324 (Awards)
Article 325 (Provision of Conveniences)
Article 326 (Disposition of Forfeited Goods)
Article 327 (Construction and Operation of Comprehensive Customs Duties Information Network of Korea)
Article 327-2 (Designation of Business Entities Operating Comprehensive Customs Duties Information Network of Korea)
Article 327-3 (Designation of Electronic Document Brokerage Business Entities)
Article 327-4 (Security of Relevant Information, including Electronic Documents)
Article 327-5 (Standards for Electronic Documents)
Article 328 (Hearings)
Article 329 (Delegation or Entrustment of Authority or Business Affairs)
Article 330 (Legal Fiction as Public Officials for Purposes of Applying Penalty Provisions)