(1) Where domestic goods are sold to a foreigner on condition under the main clause of Article 196 (1) 1 at a bonded store established in a place other than a bonded area on the entry and departure routes of airports, ports, etc. (hereafter in this Article referred to as "downtown bonded store") among bonded stores and such goods are delivered at the place of sale, as prescribed by Presidential Decree.
(2) The head of a customs office may request the head of a related central administrative agency to provide information or data prescribed by Presidential Decree, such as immigration control records, etc., of the purchaser of goods to confirm whether the goods delivered on the store site is shipped out to a foreign country pursuant to paragraph (1). In such cases, the head of the relevant central administrative agency in receipt of a request shall comply therewith unless there is a compelling reason not to do so.
(3) The head of a customs office may limit the delivery referred to in paragraph (1) to the person prescribed by Presidential Decree after verifying the immigration control records, etc. of the purchaser of goods under paragraph (2).
(4) The head of a customs office shall notify the operator of a downtown bonded store of a list of persons whose delivery is restricted pursuant to paragraph (3).
(5) Where the operator of a downtown bonded store sells goods to a person on the list notified under paragraph (4), he or she shall not deliver the relevant goods to the person who sells the goods, and deliver them to the person as prescribed by the Commissioner of the Korea Customs Service.[This Article Newly Inserted on Dec. 31, 2019]