(1) No customs officer shall provide or disclose to any third person any data provided by a duty payer to fulfill his or her liability to pay customs duties prescribed by this Act, or other data, etc. (hereinafter referred to as "information for taxation") he or she has obtained for the purpose of assessing and collecting any customs duties or making customs clearance while performing official business, or use them for any purpose, other than the purpose of carrying out his or her official business: Provided, That in any of the following subparagraphs, a customs officer may provide the information for taxation of the duty payer within the extent in conformity with the purpose of uses falling under the relevant subparagraph: <Amended on Dec. 19, 2017; Dec. 31, 2022>
1. Where a State agency requests the information for taxation for the purpose of dealing with a dispute over customs duties or prosecuting any customs offender;
2. Where the information for taxation is requested by a presentation order issued by the court or a warrant issued by a judge;
3. Where the information for taxation is requested by other customs officers for the purpose of assessing or collecting customs duties, making customs clearances, questioning or conducting inspections;
4. Where the Commissioner of the Statistics Korea requests information on taxation for the purpose of compiling national statistics;
5. Where any of the following persons requests information for taxation for the purpose of designating a person eligible for benefits or support and investigating or reviewing the qualifications thereof after obtaining the consent of the parties;(a) State administrative agencies and local governments;(b) Public institutions prescribed by Presidential Decree among public institutions under the Act on the Management of Public Institutions;(c) Banks under the Bank Act;(d) Others prescribed by Presidential Decree as a person related to affairs such as benefits, support, etc.;
6. Where a person falling under paragraph (5) (b) or (c) requests information for taxation for the purpose of confirming the transaction, payment, receipt, etc. of a trader under subparagraph 3 of Article 2 of the Foreign Trade Act after obtaining the consent of the parties;
7. Where the information for taxation is requested in accordance with other Acts.
(2) Specific scope of information for taxation provided in cases falling under paragraph (1) 5 and 6 shall be prescribed by Presidential Decree. <Newly inserted on Dec. 31, 2022>
(3) A person who intends to request the information for taxation pursuant to paragraph (1) 1, and 4 through 5 shall file a written request therefor with the Commissioner of the Korea Customs Service or the head of the competent customs office, as prescribed by Presidential Decree. <Amended on Dec. 31, 2022>
(4) Where a customs officer is requested to provide the information for taxation, in violation of paragraphs (1) through (3), he or she shall reject such request. <Amended on Dec. 31, 2022>
(5) The Commissioner of the Korea Customs Service may have an agency under Article 322 (5) vicariously perform the affairs of providing the information for taxation under paragraph (1) 5 through 7. In such cases, the Commissioner of the Korea Customs Service shall provide basic data for providing information for taxation to the agency. <Newly Inserted on Dec. 31, 2022>
(6) No person who has learned the information for taxation pursuant to paragraph (1) or a person who vicariously performs the affairs of providing the information for taxation pursuant to paragraph (5) shall provide or disclose such information to any third person, or use it for any other purposes. <Amended on Dec. 31, 2022>
(7) A person who has learned the information for taxation pursuant to paragraph (1) or a person who vicariously performs the affairs of providing the information for taxation pursuant to paragraph (5) shall take measures for ensuring the safety of the information for taxation as prescribed by Presidential Decree, such as establishing a system for preventing the leak of the information for taxation. <Newly Inserted on Dec. 31, 2022>
(8) A person other than a public official who has learned or been provided with the information for taxation or who vicariously performs the affairs of providing the information for taxation under this Article shall be deemed a public official in the application of penalty provisions of the Criminal Act and other Acts. <Amended on Dec. 31, 2022>[This Article Wholly Amended on Dec. 30, 2010]