(1) Where a customs officer intends to inspect books, documents, data-processing equipment, other goods, etc. for any investigation referred to in Article 110 (2), he or she shall notify a duty payer subject to such inspection (including such duty payer's agent; hereafter the same shall apply in this Article), of matters to be investigated, grounds for the investigation and other matters prescribed by Presidential Decree 15 days before the investigation commences: Provided, That this shall not apply to the following subparagraphs: <Amended on Dec. 20, 2016; Dec. 19, 2017>
1. Where an investigation is conducted on an offense;
2. Where it is impracticable to achieve the objectives of an investigation due to the destruction of evidence, etc., if prior notice is given.
(2) Where a duty payer notified under paragraph (1) faces difficulty in undergoing an investigation due to a natural disaster or the grounds prescribed by Presidential Decree, he or she may file an application for a postponement of such investigation with the head of a customs office, as prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]