(1) No customs officer shall keep any duty payer's books, documents or other goods (hereafter referred to as "books, etc." in this Article) in a customs office at his or her discretion for the purpose of customs duty investigation.
(2) Notwithstanding paragraph (1), in cases falling under any ground set forth in the subparagraphs of Article 110-3 (2), a customs officer may temporarily keep, in a customs office, the books, etc. voluntarily submitted by a person having legitimate authority, such as the duty payer or the holder or custodian thereof, with the consent of the duty payer within the least scope necessary for investigation.
(3) A customs officer who intends to temporarily keep books, etc. of a duty payer in a customs office pursuant to paragraph (2) shall obtain a written consent on the temporary keeping from the duty payer and issue a certificate of temporary keeping.
(4) Where a duty payer requests to return books, etc., temporarily kept pursuant to paragraph (2), the customs officer shall not keep the books, etc., exceeding 14 days from the date of requesting the return: Provided, That the period of keeping may be extended only once by up to 14 days following deliberation by the Duty Payer Protection Committee provided for in Article 118-4 (1), if necessary to achieve the purpose of investigation. <Amended on Dec. 31, 2019>
(5) Notwithstanding paragraph (4), if a duty payer requests to return the books, etc. temporarily kept pursuant to paragraph (2) and if the return is deemed not to impede a customs duty investigation, the customs officer shall immediately return the requested books, etc.
(6) Where a customs officer returns books, etc. to a duty payer pursuant to paragraph (4) or (5), he or she may keep the copies thereof and request the duty payer to affix his or her signature or seal to confirm that the copies are the same as the originals.
(7) Except as provided in paragraphs (1) through (6), matters necessary for the methods of, and procedures, etc. for temporary keeping of books, etc. shall be prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 19, 2017]