(1) A person who intends to ship goods into and out of any general bonded area shall file a report thereon with the head of a customs office, as prescribed by Presidential Decree.
(2) Where goods shipped into or out of any general bonded area are domestic goods, reporting referred to in paragraph (1) may be omitted or such goods may be shipped into or out of such general bonded area in a simplified manner, as prescribed by Ordinance of the Ministry of Economy and Finance.[This Article Wholly Amended on Dec. 30, 2010]