(1) A person who is subject to an illegal and unfair disposition taken in accordance with this Act or other tariff-related Acts or a convention, or whose rights or interests are infringed on by a lack of the necessary disposition may file a request to cancel or modify such disposition or to take a necessary disposition in accordance with the provisions of this Section: Provided, That this shall not apply to the following dispositions: <Amended on Dec. 31, 2018; Dec. 22, 2020>
1. A notification disposition taken under this Act;
2. A disposition taken to request an examination under the Board of Audit and Inspection Act or a disposition on such request for examination;
3. Imposition disposition of an administrative fine under this Act or other customs-related Acts.
(2) Except where a disposition taken under the main clause, with the exception of its subparagraphs, of paragraph (1) is or was subject to investigation, decision or processing by the Commissioner of the Korea Customs Service, an application for objection in accordance with this Section may be filed before filing an application for examination or adjudication of such disposition. <Amended on Dec. 31, 2018>
(3) No application for objection, examination, or adjudication shall be filed with regard to any disposition on an application for examination or adjudication taken in accordance with this Section: Provided, That with regard to a disposition of an administrative agency based on a decision on reinvestigation made pursuant to the latter part of Article 128 (1) 3 (including cases where the Framework Act on National Taxes is applicable mutatis mutandis in Article 131), an application for examination or adjudication may be filed with the ruling agency that has made the relevant decision on reinvestigation. <Newly Inserted on Dec. 31, 2018>
(4) No objection shall be filed against any disposition on an application for objection taken in accordance with this Section or any disposition of a ruling agency based on a decision on reinvestigation made pursuant to the latter part of Article 128 (1) 3 (including cases applicable mutatis mutandis in Article 131). <Newly Inserted on Dec. 31, 2018>
(5) A request for examination referred to in paragraph (1) 2 shall be filed within 90 days from the date (referring to the date on which a disposition notice is received) on which an applicant becomes aware that the relevant disposition has been taken. <Amended on Dec. 31, 2018>
(6) Any administrative litigation against a disposition that has undergone examination requested under paragraph (1) 2 shall be instituted against a ruling agency that has taken such disposition as a party, within 90 days from the date on which a notice with respect to a decision on such request for examination was received, notwithstanding Articles 18 (2) and (3) and 20 of the Administrative Litigation Act. <Amended on Dec. 31, 2018>
(7) The periods provided for in paragraphs (5) and (6) shall be peremptory periods. <Amended on Dec. 31, 2018>
(8) A person dissatisfied with a disposition taken by the head of a customs office to impose, collect, reduce or exempt, or refund an internal tax, etc. on imported goods, may file an objection, a request for examination or adjudication in accordance with this Section.
(9) Any interested person prescribed by Presidential Decree, including any secondary person liable to pay duties whose rights or interests are infringed on by any disposition taken in accordance with this Act, by other tariff-related Acts or by a convention may request the revocation or modification of such disposition or a necessary disposition by filing a request for examination of or adjudication on such disposition in accordance with this Section. In such cases, paragraphs (2) through (4) and (8) shall apply mutatis mutandis thereto. <Amended on Dec. 31, 2018>
(10) No overlapping request for examination or adjudication shall be filed with respect to the same disposition. <Amended on Dec. 31, 2018>[This Article Wholly Amended on Dec. 30, 2010]