Customs Act — Article 12 (Retention Period of Declaration Documents)

A person who has filed a value declaration, declaration for duty payment, export and import declaration, return declaration, shipment declaration on bonded goods, and a declaration on bonded transportation, or has presented a cargo manifest pursuant to this Act shall retain the filed or presented documents (including a declaration completion certificate) for a period prescribed by Presidential Decree up to five years from the date on which he or she has filed declarations or presented the relevant documents. <Amended on Dec. 31, 2011; Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]