Except in cases prescribed by Presidential Decree where a customs officer needs to investigate a specific field only, he or she shall, in principle, conduct a consolidated investigation of the matters under his or her authority in connection with the amount of payment of customs duties by self-assessment and the performance of the obligations related to export and import prescribed by this Act and other statutes or regulations.[This Article Newly Inserted on Dec. 31, 2011]
Laws › Customs Act › SECTION 1 Rights of Duty Payers
Customs Act — Article 110-2 (Principles of Consolidated Investigations)
관세법 제110조의2
This English translation is based on the Korean text effective 2023-06-05. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.
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