(1) An objection shall be raised to the head of a customs office that has taken or should have taken the relevant disposition, stating the reasons of the dissatisfaction therewith, as prescribed by Presidential Decree. In such cases, an objection to the matters decided as referred to in Article 258 or to the amount of duty as referred to in Article 259 (1) may be filed by submitting a written objection to the postmaster of the post office who directly mailed the notice of the relevant matters decided or the amount of duty; and the head of the customs office shall be deemed to have received the written objection at the time the postmaster of the post office has received it.
(2) The head of a customs office in receipt of an objection pursuant to paragraph (1) shall make a decision thereon after deliberation by the Customs Appeal Committee. <Amended on Dec. 31, 2011>
(3) Deleted. <Dec. 31, 2011>
(4) Articles 121, 122 (2), 123, 127 and 128 shall apply mutatis mutandis to filing of objections: Provided, That "90 days" in Article 128 (2) shall be construed as "30 days (60 days, if evidentiary documents or evidence are submitted pursuant to paragraph (6))". <Amended on Dec. 19, 2017; Dec. 31, 2019; Dec. 22, 2020>
(5) The head of a customs office in receipt of an objection pursuant to paragraph (1) shall send a written opinion on the disposition that has become subjected to the application for objection, to the person who has filed it within seven days from the date the application for objection is received. In such cases, the written opinion shall specify the grounds of and reasons for the disposition and the facts, etc. which have served as a reason for the disposition. <Newly Inserted on Dec. 19, 2017>
(6) A person who has filed an objection may submit any evidentiary document or evidence that is contrary to the written opinion received pursuant to the former part of paragraph (5). <Newly Inserted on Dec. 19, 2017>[This Article Wholly Amended on Dec. 30, 2010]