(1) No goods, whose customs duties are reduced or exempted pursuant to Articles 89 through 91, 93 and 95, shall be used or transferred (including any lease; hereinafter the same shall apply) for the purposes other than those for which such customs duties are reduced or exempted within a period fixed by the Commissioner of the Korea Customs Service according to the standards prescribed by Presidential Decree up to three years from the date on which an import declaration was accepted: Provided, That this shall not apply to any goods prescribed by Ordinance of the Ministry of Economy and Finance and other goods for which prior approval is obtained from the head of a customs office, as prescribed by Presidential Decree.
(2) In any of the following cases, the reduced or exempted customs duties shall be promptly collected from a person who uses the relevant goods in a manner other than their original intended use or his or her transferor (including any lessor; hereinafter the same shall apply). If it is impossible to collect such reduced or exempted customs duties from such transferor, the reduced or exempted customs duties shall be collected from a transferee (including any lessee; hereinafter the same shall apply): Provided, That this shall not apply where the relevant goods are deteriorated or lost due to a disaster or other unavoidable causes, or disposed of upon prior approval of the head of a customs office:
1. Where the goods whose customs duties are reduced or exempted in accordance with paragraph (1) are used for purposes other than those for which such customs duties are reduced or exempted within the period specified in paragraph (1);
2. Where the goods whose customs duties are reduced or exempted in accordance with paragraph (1) are transferred to a person who intends to use them for purposes other than those for which such customs duties are reduced or exempted within the period specified in paragraph (1).[This Article Wholly Amended on Dec. 30, 2010]