Customs duties shall be assessed on imported goods according to their natures and quantities when an import declaration (including any import declaration prior to arrival; hereafter the same shall apply in this Article) is filed: Provided, That customs duties shall be assessed on any of the following imported goods according to their natures and quantities at the time prescribed in each applicable subparagraph: <Amended on Dec. 31, 2018>
1. Goods on which customs duties are collected in accordance with Article 143 (6) (including cases applicable mutatis mutandis to Article 151 (2)): When permission is granted for cargo handling;
2. Goods on which customs duties are collected in accordance with Article 158 (7): When approval is granted for repair works outside a bonded area;
3. Goods on which customs duties are collected in accordance with Article 160 (2): When relevant goods have been destroyed or lost, or discarded;
4. Goods on which customs duties are collected in accordance with Article 187 (7) (including cases applicable mutatis mutandis to Articles 195 (2) and 202 (3)): When permission is granted or a report is filed with respect to work at places other than a bonded factory, a bonded construction work site or a general bonded area;
5. Goods on which customs duties are collected in accordance with Article 217: When a report is filed or approval is granted with respect to bonded transportation;
6. Goods consumed or used before an import declaration is accepted (excluding any good whose consumption or use is not deemed import under Article 239): When relevant goods have been consumed or used;
7. Goods shipped out after an immediate shipment declaration is filed prior to an import declaration in accordance with Article 253 (1): When an immediate shipment declaration is filed prior to filing an import declaration;
8. Goods imported by mail (excluding postal items falling under Article 258 (2)): When the relevant goods arrive at a customs clearance post office in accordance with Article 256 (hereinafter referred to as "customs clearance post office");
9. Stolen or missing goods: When the relevant goods are stolen or missing;
10. Goods sold in accordance with this Act: When the relevant goods are sold;
11. Goods imported without filing an import declaration thereon (excluding goods provided for in subparagraphs 1 through 10): When the relevant goods are imported.[This Article Wholly Amended on Dec. 30, 2010]