(1) Customs officers shall assume that any duty payer is acting in good faith and the declaration for duty payment, etc. filed by him or her is bona fide, except in cases where such duty payer fails to fulfill his or her liability to file a declaration for duty payment, etc. or he or she is conclusively suspected of evading his or her customs duties and other cases prescribed by Presidential Decree.
(2) Paragraph (1) shall not restrict customs officers to perform the acts prescribed by Presidential Decree, including questioning any duty payer about particulars of his or her declaration for duty payment, etc. and verifying goods for which declaration for duty payment has been filed.[This Article Wholly Amended on Dec. 30, 2010]