@Section 3 of Chapter VII of the Framework Act on National Taxes shall apply mutatis mutandis to any request for adjudication under Article 119 (1). In such cases, "head of a tax office” and "Commissioner of the National Tax Service" referred to in the same Act shall be deemed "head of a customs office" and "Commissioner of the Korea Customs Service," respectively.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 2 Examination and Adjudication
Customs Act — Article 131 (Requests for Adjudication)
관세법 제131조
This English translation is based on the Korean text effective 2023-06-05. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.