Customs Act

관세법

Act · 재정경제부 · English text effective 2023-06-05 · Korean current 2026-10-02

Articles

• 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 null
• 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 Value of Goods Imported by Persons in Special Relationship
• 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 null
• 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 null
• 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 null
• 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 Reformatio 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 null
• 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
• 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 null
• 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 null
• 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 null
• Article 233 Requests for Confirming Certificates of Origin and Investigations
• Article 233-2 Establishment of Korea Institute of Origin Information
• 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 null
• 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
• 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 277-3 Administrative Fines against Violation on Confidentiality
• Article 278 Partial Exclusion from Application of Provisions of the Criminal Act
• Article 279 Joint Penalty Provisions
• Article 280 null
• Article 281 null
• 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

Korean original on law.go.kr · Get this law as JSON via API