(1) Where a person registered to perform facility leasing business provided for in the Specialized Credit Finance Business Act (hereafter referred to in this Article, as "facilities leasing business entity") imports goods whose customs duties are reduced or exempted, or paid in installments pursuant to this Act, notwithstanding Article 19, a user of the leased facility may be made liable to pay duties and permitted to file an import declaration. In such cases, the person liable to pay duties shall be the user of the leased facility. <Amended on Mar. 29, 2016>
(2) Where customs duties are assessed on the goods whose customs duties are reduced or exempted, or approved to be paid in installments in accordance with paragraph (1); and cannot be collected from the user of the leased facility liable for duty payment, the facilities leasing business entity shall pay such customs duties.[This Article Wholly Amended on Dec. 30, 2010]