If any of the following acts are to be performed, a report thereon shall be filed with the head of a customs office and the verification thereof shall be obtained from a customs officer on the spot: Provided, That where the Commissioner of the Korea Customs Service prescribes otherwise by deeming that supervision or surveillance is not impeded, such report and verification may be filed or obtained in a simplified manner or skipped:
1. Where foreign goods are temporarily unloaded from the means of transportation onto land;
2. Where a person, other than passengers, crew or operators is willing to board the relevant means of transportation;
3. Where goods are transferred from the means of transportation loaded with foreign goods to other means of transportation in transshipment or combined transshipment, or people are transferred from a means of transportation to another means of transportation.[This Article Wholly Amended on Dec. 30, 2010]