(1) Where a person intends to use goods whose customs duties have been reduced or exempted under statutes or regulations other than this Act, a treaty, a convention, etc. for any purpose other than those prescribed by the relevant statutes or regulations, treaty, convention, or where a person intends to transfer them within three years from the date on which the import declaration thereon was accepted, he or she shall obtain the verification thereof from the head of a customs office: Provided, That this shall not apply where the relevant statutes, regulations, treaty, convention, etc. contain provisions stipulating exemption from collecting the relevant customs duties when the goods are used for other purposes or transferred. <Amended on Dec. 31, 2011>
(2) With respect to goods requiring verification by the head of a customs office under paragraph (1), reduced or exempted customs duties thereon shall be immediately collected from a person who has used the relevant goods for any purpose other than the relevant purpose or a person who has transferred such goods. If it is impractical to collect such customs duties from a transferor, the customs duties in question shall be immediately collected from a transferee: Provided, That this shall not apply where the goods are destroyed or lost due to a disaster or other unavoidable causes, or disposed of upon prior approval of the head of a customs office.[This Article Wholly Amended on Dec. 30, 2010]