(1) A request for examination shall be filed within 90 days from the date (referring to the date on which a disposition notice is received) on which a person becomes aware that the relevant disposition has been made.
(2) Where a person intends to file a request for examination after raising an objection, he or she shall file such request within 90 days from the date on which he or she was notified of a decision thereon: Provided, That where such person is not notified of such decision within a period for decision provided for in the proviso of Article 132 (4), he or she may file a request for examination from the date on which such period for decision expires, even before he or she is notified of such decision.
(3) Where a request for examination filed by postal service within the due date specified in paragraph (1) and the main clause of paragraph (2) (based on the day prescribed in Article 5-2 of the Framework Act on National Taxes) arrives at the head of a customs office or the Commissioner of the Korea Customs Service after the expiration of the period set for filing such request, such request shall be deemed filed on the date on which such period expires. <Amended on Jan. 1, 2014>
(4) Where a person who intends to file a request for examination is unable to do so within the due date fixed in paragraph (1) due to a reason prescribed in Article 10 (limited to a reason for extending the due date with respect to a return, application, request, submission of documents and notice), he or she may file such request within 14 days from the date on which such reason ceases to exist. In such cases, a person who files the request for examination shall submit a document stating the reason he or she was unable to file a request for examination within such period, the date on which such reason occurred and the date on which such reason ceased to exist and other necessary matters.[This Article Wholly Amended on Dec. 30, 2010]