(1) Articles 134 through 137 and 140 through 143 shall not apply to the cases resulting from a disaster or any other unavoidable cause.
(2) In cases falling under paragraph (1), the captain of any international trade vessel or the captain of any international trade aircraft shall promptly file a report thereon with customs officers or police officers (limited to cases where no customs officers are available). <Amended on Dec. 22, 2020>
(3) Any police officer, upon receipt of the report referred to in paragraph (2) shall notify a customs officer of a summary of such report without delay. <Amended on Dec. 22, 2020>
(4) The captain of any international trade vessel or the captain of any international trade aircraft shall file, without delay, a full report thereon with the head of a customs office when the disaster or the unavoidable cause in question ceases to exist.[This Article Wholly Amended on Dec. 30, 2010]