(1) A person who intends to fully or partially ship goods out of a bonded area to use them as samples, shall obtain permission therefor from the head of a customs office.
(2) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under paragraph (1) is received. <Newly Inserted on Dec. 31, 2018>
(3) If no notification is given by the head of a customs office to an applicant as to whether he or she grants permission or on the extension of the processing period under statutes or regulations related to the processing of civil petitions within the period provided for in paragraph (2), permission shall be deemed granted on the day following the day such period (where the processing period is extended or re-extended pursuant to statutes or regulations related to the processing of civil petitions, referring to the relevant processing period) ends. <Newly Inserted on Dec. 31, 2018>
(4) When a customs officer deems it necessary to inspect goods shipped into a bonded area, he or she may take part of such goods for sample use. <Amended on Dec. 31, 2018>
(5) When any of the following goods is used or consumed, it shall be deemed that an import declaration on such goods has been filed and then customs duties thereon have been paid: <Amended on Dec. 20, 2016; Dec. 31, 2018; Dec. 31, 2019>
1. Goods taken under paragraph (4);
2. Goods verified by the head of a customs office as those taken for use as a sample for inspection, quarantine, etc. to be conducted under any other Act.[This Article Wholly Amended on Dec. 30, 2010]