(1) Customs officers shall conduct a customs duty investigation to the minimum extent necessary to realize proper and fair taxation and to protect lawfulness of customs clearance and shall not abuse the investigation right for other purpose.
(2) Customs officers are prohibited from reinvestigating the same person who has been investigated in connection with the relevant case except in any of the following subparagraphs: <Amended on Dec. 19, 2017>
1. Where there exists hard evidence corroborating a suspicion of a duty evasion, etc.;
2. Where it is necessary to investigate a trading partner of a person who has been investigated;
3. Where a reinvestigation (limited to a reinvestigation conducted within the scope specified in the text of the written decision) is conducted based on a decision on reinvestigation made under the latter part of Article 118 (4) 2 or the latter part of Article 128 (1) 3 (including cases applicable mutatis mutandis in the main clause of Article 132-4);
4. Where a duty payer provides or offers to provide any money or valuables to any customs officer in connection with the duties of the customs officer;
5. General investigations are conducted against persons who have been on suspicion of tax evasion and other cases prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 31, 2011]