(1) Where any goods whose customs duties are reduced or exempted in accordance with statutes or regulations, a treaty, a convention, etc. are used for any purpose other than those for which such customs duties are reduced or exempted or such goods are transferred to a person who intends to use them for any purpose other than those for which such customs duties are reduced or exempted (limited to cases where a person who uses the relevant goods for another purpose or any other person acquires by transfer the relevant goods to use them for another purpose imports such goods to use them for another purpose, and customs duties are reduced or exempted on the goods in accordance with statutes or regulations, a treaty, a convention, etc.), the customs duties which have to be collected in accordance with Article 83 (3), 88 (3), 97 (3), 98 (2), 102 (2) or 109 (2) may be reduced or exempted, as prescribed by Presidential Decree: Provided, That this shall not apply where any reduced or exempted customs duties are collected in accordance with statutes or regulations other than this Act, a treaty, a convention, etc. <Amended on Dec. 31, 2011>
(2) Notwithstanding Articles 98 (2) and 102 (1), any goods whose customs duties are reduced or exempted in accordance with Article 90, 93, 95 or 98 may be transferred to any company having a business relationship for entrustment or consignment with an enterprise as defined in subparagraph 4 of Article 2 of the Act on the Promotion of Collaborative Cooperation between Large Enterprises and Small-Medium Enterprises. In such cases, the customs duties that shall be collected in accordance with Articles 98 (2) and 102 (2) may be reduced or exempted: Provided, That this shall not apply where any reduced or exempted customs duties are collected in accordance with statutes or regulations other than this Act, a treaty, a convention, etc.
(3) Where the customs duties are reduced or exempted in accordance with paragraphs (1) and (2), the period for post management of any goods whose customs duties are reduced or exempted shall be computed from the date on which an initial import declaration thereon is approved.[This Article Wholly Amended on Dec. 30, 2010]