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Customs Act — Article 186 (Report on Use)

관세법 제186조

This English translation is based on the Korean text effective 2023-06-05. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.

(1) An operator shall file a report on the use of goods shipped into his or her bonded factory with the head of a customs office before the goods are used. In such cases, a customs officer may inspect such goods.

(2) When foreign goods, the use of which shall be reported under paragraph (1) are prescribed and publicly notified by the Commissioner of the Korea Customs Service as those that need to meet the requirements for permission, approval, labels and other requirements pursuant to any other statutes or regulations, such as narcotics and firearms, the fulfillment of such requirements shall be verified to the head of a customs office. <Amended on Dec. 20, 2016>[This Article Wholly Amended on Dec. 30, 2010]

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