Where the bonded transportation of foreign goods on which a declaration is filed or for which approval is obtained under Article 213 (2) fails to arrive in a destination within a fixed period, customs duties thereon shall be collected without delay: Provided, That this shall not apply where the relevant goods are lost due to a disaster or other unavoidable causes, or disposed of upon prior approval from the head of a customs office.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 1 Bonded Transportation
Customs Act — Article 217 (Collection of Customs Duties Upon Expiration of Period for Bonded Transportation)
관세법 제217조
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.
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