Where deemed impracticable to file a declaration, an application or a request; submit other documents; give notice; or make payment or collection pursuant to this Act by the specified deadline due to natural disasters and other grounds prescribed by Presidential Decree, the head of a customs office may extend such deadline for a specified period by up to one year, as prescribed by Presidential Decree. In such cases, the head of the customs office may require him or her to provide security equivalent to the amount of customs duties, if deemed necessary. <Amended on Dec. 20, 2016>[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 3 Periods and Deadlines
Customs Act — Article 10 (Extension of Deadlines due to Natural Disasters)
관세법 제10조
This English translation is based on the Korean text effective 2023-06-05. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.
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