(1) Foreign goods and goods subject to a customs clearance shall be stored in a bonded warehouse.
(2) The operator of a bonded warehouse may store domestic goods in his or her bonded warehouse within the scope of not impeding the storage of goods referred to in paragraph (1) after filing a report thereon with the head of a customs office in advance: Provided, That goods on which an import declaration is accepted shall be stored in the same bonded warehouse without filing any report thereon.
(3) When the operator intends to store only domestic goods described in paragraph (2) in a bonded warehouse for not less than one year (for six months for the goods described in the proviso of paragraph (2)), he or she shall obtain approval therefor from the head of a customs office.
(4) Articles 161 and 177 shall not apply to a period for which only approved domestic goods are stored in a bonded warehouse pursuant to paragraph (3).[This Article Wholly Amended on Dec. 30, 2010]