(1) When goods are deteriorated or damaged before an import declaration thereon is accepted, customs duties thereon may be reduced, as prescribed by Presidential Decree.
(2) Where customs duties are additionally collected on goods, whose customs duties have been reduced or exempted in accordance with this Act, other Acts, a treaty, or a convention, if such goods are deteriorated or used, thereby diminishing their value, such additional customs duties may be reduced, as prescribed by Presidential Decree. <Amended on Dec. 31, 2011>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 22, 2020]