(1) No customs duty may be assessed after the lapse of five years from the date on which the relevant customs duties were due to be assessed: Provided, That no customs duties shall be assessed after 10 years elapse from the date the relevant customs duties are due to be assessed where a trader evades customs duties or claims a refund, reduction, or exemption of customs duties by improper means: <Amended on Dec. 31, 2011; Aug. 13, 2013>
1. Deleted; <Aug. 13, 2013>
2. Deleted. <Aug. 13, 2013>
(2) In any of the following subparagraphs, notwithstanding paragraph (1), a rectification or other necessary dispositions may be made in accordance with the relevant decision, ruling, result of reply, or application for rectification, until the relevant periods prescribed in the following paragraphs: <Amended on Dec. 22, 2020>
1. In any of the following cases: One year from the date on which the relevant decision or ruling is final and conclusive:(a) Where a decision is made with regard to an application for objection, examination, or adjudication filed under Section 2 of Chapter V (Articles 119 through 132);(b) Where a decision is made with regard to a request for examination filed under the Board of Audit and Inspection Act;(c) Where a ruling is made with regard to litigation instituted under the Administrative Litigation Act;(d) Where a decision is made to return seized goods pursuant to Article 313;
2. Where a request has been made to a customs office of a country that issued a certificate of origin or other agency that has authority to issue a certificate of origin, to verify the authenticity, accuracy, etc. of a certificate of origin and supporting documents for the certificate of origin in order to determine whether the bound tariff rate is applicable, the amount of tariff, etc., as prescribed by this Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, agreements, treaties, etc.: One year from any of the following date which arrives first:(a) On the date a reply to such request is received;(b) On the date a reply period prescribed by this Act, the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, agreements, treaties, etc. expires;
3. In any of the following cases: Two months from the date of requesting a correction or the date of notifying a decision:(a) Where an application for rectification is filed pursuant to Article 38-3 (2) and (3) or Article 38-4 (1);(b) Where notice of a decision on application for adjustment pursuant to Article 38-4 (4) is given.
(3) The date customs duties may be assessed pursuant to paragraph (1) shall be determined by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]