(1) When any border-crossing vehicle is to depart from a customs clearance station or customs clearance point, the head of such customs clearance station and the driver of such vehicle shall file a departure report with the head of the relevant customs office and obtain a departure permission from the head of the customs office.
(2) When the head of a customs clearance station or the driver of an on-road vehicle intends to obtain a departure permission referred to in paragraph (1), he or she shall submit a cargo manifest at the customs clearance station or the customs clearance area.
(3) Notwithstanding paragraph (1), the driver of an on-road vehicle used for recurrently transporting any of the goods prescribed by Presidential Decree in certain installments in a certain period may use a visa obtained in accordance with Article 152 (2) as a substitute for a departure report or a departure permission: Provided, That this shall not apply to an initial departure report or an initial departure permission.
(4) A person who intends to operate an on-road vehicle in accordance with paragraph (3) shall report thereon to the head of the competent customs office in advance, as prescribed by Ordinance of the Ministry of Economy and Finance.[This Article Wholly Amended on Dec. 30, 2010]