Where a customs officer completes an investigation provided for in Article 110 (2), he or she shall present a duty payer with a written notice on the findings thereof within 20 days after the investigation is completed: Provided, That this shall not apply to cases prescribed by Presidential Decree, including the closure of a business, etc. <Amended on Dec. 19, 2017>[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 1 Rights of Duty Payers
Customs Act — Article 115 (Notice on Findings of Customs Duty Investigations)
관세법 제115조
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.