Where a duty payer is under an investigation that is conducted by a customs officer as he or she is applicable under any subparagraph of Article 110 (2), the duty payer may have an attorney or licensed customs broker participate in the investigation and present opinions at the investigation. <Amended on Jan. 1, 2014>[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 1 Rights of Duty Payers
Customs Act — Article 112 (Right to Obtain Assistance in Customs Duty Investigations)
관세법 제112조
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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