(1) The Commissioner of the Korea Customs Service shall establish and publish a charter of duty payer rights (hereafter referred to as "charter of duty payer rights" in this Article) stating specifics prescribed in Articles 111 through 116, 116-2 and 117 and other details concerning the protection of the rights of duty payers.
(2) In any of the following cases, a customs officer shall deliver a duty payer a document stating the details of the charter of duty payer rights, and explain the reasons for investigation, the period of investigation, matters for request for deliberation to a Duty Payer Protection Committee under Article 118-4 (1) and procedures therefor, procedures for remedies against infringement of rights, etc.: <Amended on Dec. 31, 2011; Dec. 19, 2017; Dec. 31, 2019>
1. Where an investigation is conducted against any customs offender referred to in Article 283 (including persons who have committed any offense referred to in Article 23 (1) through (4) of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export);
2. Where an investigation is conducted by visiting a duty payer or in writing in order to determine or rectify the duty base of customs duties and amount of customs duties (including consolidated investigations pursuant to Article 110-2; hereafter referred to as "customs duty investigation" in this Section);
3. Other cases prescribed by Presidential Decree.
(3) A customs officer may choose not to deliver a duty payer or an offender the charter of duty payer rights when he or she urgently arrests the duty payer, seizes or searches goods, or it is deemed unable to achieve the objective of his or her investigation, such as there exists a likeliness that a flagrant offender can flee.[This Article Wholly Amended on Dec. 30, 2010]