(1) Where the head of a customs office intends to collect a shortage of customs duties paid or payable under Article 38-3 (6) or 39 (2), he or she shall provide prior written notice thereon to a person liable to pay duties: Provided, That notification need not be made in any of the following cases: <Amended on Dec. 31, 2011; Dec. 20, 2016; Dec. 21, 2021>
1. Where a limitation period for assessing duties under Article 21 expires within three months from the date of notice;
2. Where a person liable to pay duties files a final value declaration in accordance with Article 28 (2);
3. Where a shortage is collected in the course of examining the amount of customs duties before an import declaration is accepted in accordance with the proviso of Article 38 (2);
4. Where exempted customs duties are collected in accordance with Article 97 (3) (including cases applied mutatis mutandis in Article 98 (2)) or the customs duties reduced or exempted in accordance with Article 102 (2) are collected;
5. Where the amount of evaded customs duties is collected after an accusation is filed against a duty evasion offense in accordance with Article 270;
6. Where it is impracticable to collect customs duties due to prior notice, as prescribed by Presidential Decree.
(2) Any person liable to pay duties notified under paragraph (1), may apply for review of the legality of such notice (hereafter referred to in this Article, as "pre-assessment review") to the head of a customs office prescribed by Ordinance of the Ministry of Economy and Finance within 30 days from the date of receipt of such notice: Provided, That in any cases prescribed by Presidential Decree, such as where it is necessary to modify any authoritative interpretation made by the Commissioner of the Korea Customs Service or make a new authoritative interpretation with respect to the statutes or regulations, a request to that effect may be filed with the Commissioner of the Korea Customs Service.
(3) The head of a customs office or the Commissioner of the Korea Customs Service in receipt of an application for pre-assessment shall make a decision following the review of the Customs Appeal Committee prescribed in the former part of Article 118-4 (9) within 30 days from the date of receipt of such application; and notify the applicant of such decision: Provided, That the decision may be made without undergoing the review of the relevant Committee in cases falling under any ground prescribed by Presidential Decree, such as where an application for pre-assessment review is filed after the lapse of the period for filing an application for pre-assessment review. <Amended on Dec. 31, 2011; Dec. 15, 2015; Dec. 31, 2022>
(4) Any decision with respect to an application for the pre-assessment review under paragraph (3) shall be made according to the following classifications: <Amended on Dec. 19, 2017>
1. Where an application is deemed groundless: A decision not to accept such application;
2. Where an application is deemed reasonable: A decision to accept all or part of such application: In such cases, where it is necessary to conduct additional investigation, such as verification of fact relations, to determine detailed scope of acceptance, a decision on reinvestigation may be made so that the head of a customs office who has given a notice under the main clause of paragraph (1) can reinvestigate and notify the contents of original notice after amending them based on the findings thereof;
3. Where the given application period has expired or no revision has been made within the revision period, or where any wrongful application is filed: A decision not to review.
(5) Any person notified under the main clause, with the exception of its subparagraphs, of paragraph (1) may apply for an early rectification of all or part of the notice to the head of a customs office who has given the notice without applying for pre-assessment review. In such cases, the head of the relevant customs office shall immediately rectify the amount of duty, as described in the application. <Newly Inserted on Dec. 31, 2011>
(6) Articles 121 (3), 122 (2), 123, 126, 127 (3), 128 (4) through (6), 129-2, and 130 shall apply mutatis mutandis to the pre-assessment review. <Amended on Dec. 31, 2011; Dec. 19, 2017; Dec. 31, 2019; Dec. 22, 2020>
(7) Articles 15, 16, 20 through 22, 29, 39 and 40 of the Administrative Appeals Act shall apply mutatis mutandis to the pre-assessment review. In such cases, "the Committee" shall be construed as "the Customs Appeal Committee." <Newly Inserted on Dec. 31, 2011>
(8) Methods for pre-assessment review and other necessary matters shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2011>[This Article Wholly Amended on Dec. 30, 2010]