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Customs Act — Article 207 (Goods in Custody and on Deposit)

관세법 제207조

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) Any goods kept in custody or on deposit under Article 206 shall be stored in a place managed by the head of a customs office: Provided, That this shall not apply where the head of the customs office deems it necessary to do so.

(2) Articles 160 (4) through (6), 170, 208 through 212 shall apply mutatis mutandis to goods kept in custody or on deposit in accordance with Article 206.

(3) When the head of a customs office deems it necessary to ensure smooth customs clearance for goods kept in custody or on deposit, notwithstanding Article 209 applied mutatis mutandis in accordance with paragraph (2), he or she may notify the effect that goods kept in custody or on deposit shall be sold unless they are either exported, imported or returned within the custody and deposit period, as prescribed by the Commissioner of the Korea Customs Service.[This Article Wholly Amended on Dec. 30, 2010]

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