(1) Each payment notice of customs duties shall be served in person or by mail, or electronic service referred to in Article 327 except when such notice is directly given to a person liable to pay duties. <Amended on Dec. 15, 2015; Dec. 22, 2020>
(2) When a person who is to be served with a duty payment notice falls under any of the following, the duty payment notice under paragraph (1) shall be deemed served 14 days after the date matters concerning such duty payment notice are publicly notified: <Amended on Dec. 31, 2022>
1. Where his or her domicile, residence, place of business or office is located overseas so that it is difficult to serve such notice;
2. Where his or her domicile, residence, place of business or office is unidentifiable;
3. Other cases prescribed by Presidential Decree, such as where a person liable to pay duties does not appear at the place where such notice sent by registered mail is returned because the person liable to pay customs duties does not appear at the place where the notice is to be served.
(3) The public notification under paragraph (2) shall be posted or placed on any of the following; in such cases, if service by public notification is made pursuant to paragraph (1), another method shall also be used: <Amended on Dec. 22, 2020; Dec. 31, 2022>
1. Posting on the Comprehensive Customs Duties Information Network of Korea under Article 327;
2. Posting on websites, bulletin boards or proper places of the Korea Customs Service or a customs office;
3. Posing on websites, bulletin boards, or other proper places of a Special Self-Governing City, Special Self-Governing Province, City, Gun, or Gu (referring to an autonomous Gu) which governs places where the relevant document is served;
4. Posting in the Official Gazette or a daily newspaper.[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 22, 2020]