(1) Any of the following persons shall be liable to pay customs duties: <Amended on Jan. 1, 2013; Dec. 19, 2017; Dec. 31, 2018; Dec. 22, 2020>
1. In cases of goods on which the import declaration is filed: The owner of goods as at the time an import declaration on the relevant goods is filed (referring to any of the following persons where such owner is unidentifiable; hereafter the same shall apply in this Article): Provided, That where customs duties paid or to be paid on goods on which the import declaration is accepted or on goods shipped out upon approval of shipment before an import declaration is accepted under Article 252 fall short of the amount of customs duties payable, and the domicile and residence of the owner of such goods as at the time an import declaration on the relevant goods is filed are unidentifiable or an import declarant on behalf of the owner of goods fails to identify the owner, both the declarant and the owner of goods as at the time an import declaration on the relevant goods is filed shall jointly pay the customs duties:(a) Where goods are imported by any import company for its customers under entrustment: A person that entrusted the import of the relevant goods;(b) Where goods are not imported by any import company for its customers under entrustment: A consignee that is entered in a commercial document prescribed by Presidential Decree;(c) Where imported goods are transferred before an import declaration is filed: A transferee thereof;
2. In cases of goods on which customs duties are collected in accordance with Article 143 (6) (including cases that are applicable mutatis mutandis to Article 151 (2)): A person who is granted permission for loading and unloading such goods;
3. In cases of goods on which customs duties are collected in accordance with Article 158 (7): A person that is granted approval for repair work outside a bonded area;
4. In cases of goods on which customs duties are collected in accordance with Article 160 (2): An operator or a custodian;
5. In cases of goods on which customs duties are collected in accordance with Article 187 (7) (including cases that are applicable mutatis mutandis to Article 195 (2) or 202 (3)): A person that is granted permission for or files a report on work outside a bonded factory, a bonded construction work site or a general bonded area;
6. In cases of goods on which customs duties are collected in accordance with Article 217: A person who files a report on or is granted approval for bonded transportation;
7. In cases of goods consumed or used before an import declaration is accepted (excluding goods the consumption or use of which is not deemed imported pursuant to Article 239): Consumers or users of such goods;
8. In cases of goods on which customs duties are collected in accordance with Article 253 (4): A person that immediately ships out such goods;
9. In cases of goods imported by mail: Addressee thereof;
10. In cases of stolen or missing goods: Any of the following persons:(a) Goods stored in a bonded area: An operator of the area, or a cargo manager provided for in Article 172 (2) (hereinafter referred to as "cargo manager");(b) Goods for bonded transportation: A person that files a report on or is granted approval for bonded transportation;(c) Other goods: A custodian or a handler thereof;
11. A person that is otherwise prescribed as a person liable to pay duties under this Act or other Acts;
12. In cases of goods other than those provided for in subparagraphs 1 through 11: An owner or an occupant thereof.
(2) Where the owner of goods or the declarant referred to in paragraph (1) 1 coexists with the person referred to in paragraph (1) 2 through 11, the person referred to in paragraph (1) 2 through 11 shall be the person liable to pay duties.
(3) A person that has guaranteed the payment of customs duties under this Act or other statutes or regulations, a treaty, a convention, etc. shall be liable to pay such customs duties up to the limit of the amount guaranteed.
(4) Where a corporation is merged or inheritance is commenced, customs duties, additional duties, and expenses for compulsory collection shall be succeeded by applying mutatis mutandisArticle 23 or 24 of the Framework Act on National Taxes. In such cases the "head of a tax office" under Article 24 (2) and (4) of the same Act shall be deemed the "head of a customs office". <Newly Inserted on Jan. 1, 2014; Dec. 31, 2019; Dec. 22, 2020>
(5) The following persons shall be jointly and severally liable to pay the customs duties, additional duties, and expenses for compulsory collection related to the goods referred to in paragraph (1): <Newly Inserted on Jan. 1, 2014; Dec. 19, 2017; Dec. 31, 2019; Jun. 9, 2020; Dec. 22, 2020; Dec. 21, 2021; Dec. 31, 2022>
1. In cases of goods on which the import declaration is filed under paragraph (1) 1, the following persons:(a) Where the goods on which the import declaration is filed are co-owned or belong to a joint business: A person liable to pay duties who is a co-owner or joint business operator;(b) Where an import declarant reports a person, who is not the owner of goods as at the time the import declaration is filed, as a person liable to pay duties, when filing the import declaration: Where a person reported as an import declarant or as a duty payer has been declared guilty by the final and conclusive judgment by having committed an offense of evading customs duties, an offense of receiving the reduction of, or exemption from, customs duties by any illegal means under Article 270 (1) or (4), or an offense referred to in Article 271 (1) (limited to cases where he or she knowingly abets or aids any offense set forth in Article 270 (1) or (4)), the import declarant, the person reported as the person liable to pay duties, and the owner of goods as at the time the import declaration has been filed: Provided, That this shall not apply to any import declarant or person reported as the person liable to pay duties who enjoys no benefit of tax evasion or illegal tax reduction or exemption;(c) Where a person engaged in any of the following businesses (hereinafter referred to as "purchasing agency") receives an amount equivalent to customs duties, etc. payable on imported goods from the owner of the goods, and provides false information on taxable values, etc. to the import declarant, etc.: The purchasing agency and the owner of the goods at the time an import declaration is filed:(i) Buying goods from an overseas seller on behalf of the owner of goods who intends to import goods for his or her own use upon entrustment by the owner of goods;(ii) Providing information on goods that can be purchased overseas and purchasing and selling the goods at the request of the owner of goods who intends to purchase the goods for his or her own use, through cybermalls, etc.;
2. Where two or more persons are liable for duty payment for the goods referred to in paragraph (1) 2 through 12, such two or more persons liable to pay duties.
(6) In any of the following subparagraphs, a corporation that is split off, a corporation newly established by split and merger, a corporation that is the other party to the split and merger, and a new company in applying mutatis mutandisArticle 25 (2) through (4) of the Framework Act on National Taxes shall be jointly and severally liable to pay the customs duties, surcharges, liability for payment of additional duties, and expenses for compulsory collection: <Newly Inserted on Jan. 1, 2014; Dec. 31, 2019; Dec. 22, 2020>
1. Where a corporation is split-off or split and merged;
2. Where a person is dissolved as a consequence of a split-off or split and merger;
3. Where a corporation establishes a new company under Article 215 of the Debtor Rehabilitation and Bankruptcy Act.
(7) Articles 413 through 416, 419, 421, 423, and 425 through 427 of the Civil Act shall apply mutatis mutandis to the liability to jointly and severally pay the customs duties, surcharges, liability for payment of additional duties, and expenses for disposition on default under this Act. <Newly Inserted on Jan. 1, 2014; Dec. 31, 2019; Dec. 29, 2020>
(8) Articles 38 through 41 of the Framework Act on National Taxes shall apply mutatis mutandis to the collection of customs duties. <Newly Inserted on Jan. 1, 2014>
(9) Any person that has the secondary liability to pay duties pursuant to Articles 38 through 41 of the Framework Act on National Taxes that are applied mutatis mutandis under paragraph (8) shall be liable to pay the customs duties where no security has been offered for the payment of customs duties and a person liable to pay duties and any other person who has guaranteed the payment of customs duties fail to fulfill their obligations to pay customs duties. <Amended on Jan. 1, 2014>
(10) Where a person liable to pay duties (including a person that guarantees the payment of customs duties and any person that has the secondary liability to pay duties; hereafter the same shall apply in this Article) fails to pay customs duties, additional duties, or expenses for compulsory collection, yet possesses any mortgaged property stipulated in Article 42 (3) of the Framework Act on National Taxes, such mortgaged property may be used to pay such customs duties, additional duties, or expenses for compulsory collection by applying Article 7 of the National Tax Collection Actmutatis mutandis only when proceeds from the disposal of other property of the person liable to pay duties fall short of the amount to be collected: Provided, That this shall not apply to any collateralized property that has been used as a security prior to the date on which a declaration for duty payment was filed (referring to the date on which a duty payment notice is delivered where an assessment notice is served in accordance with Article 39). <Amended on Jan. 1, 2014; Dec. 31, 2019; Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]