(1) Where a bonded transportation business entity, etc. falls under any of the following subparagraphs, the head of a customs office may revoke its registration, suspend its business for up to six months or take other necessary measures: Provided, That in cases falling under subparagraphs 1 and 2, the registration thereof shall be revoked: <Amended on Dec. 31, 2011; Jan. 1, 2013; Jan. 1, 2014; Dec. 23, 2014; Dec. 31, 2018>
1. Where the agent has made registration by fraud or other improper means;
2. Where it falls under any subparagraph of Article 175: Provided, That this shall not apply to cases falling under subparagraph 8 of Article 175, where a corporation which has a person falling under subparagraph 2 or 3 of the same Article as its executive officer replaces the relevant executive officer within three months;
3. Where its license, permission, designation, registration, etc. is revoked or a disposition is taken to suspend its business in accordance with the Harbor Transport Business Act and other relevant Acts;
4. Where it (including any of its executive officers, employees, and workers) violates this Act or any order issued under this Act, in connection with its business affairs as a bonded transportation business entity, etc.;4-2. Where it violates Article 223-2;
5. Where it (including any of its executive officers, employees, and workers) is subject to an administrative fine under Article 29 (1) of the Individual Consumption Tax Act or Article 25 (1) of the Traffic, Energy and Environment Tax Act in relation to its business.
(2) Where the suspension of business under paragraph (1) is likely to cause significant inconveniences to the user thereof or to cause any damage to public interests, the head of a customs office may impose a penalty surcharge on the relevant bonded transportation business entity, etc. in the amount not exceeding 3/100 of the sales amount to be accrued by continuing the relevant business, in lieu of a disposition of business suspension. In such cases, matters necessary for the computation of sales amount, and the amount and payment due date of penalty surcharges, etc. shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 23, 2014>
(3) Article 26 shall apply mutatis mutandis to the collection of a penalty surcharge where a person liable to pay a penalty surcharge under paragraph (2) fails to pay it by the payment deadline. <Newly Inserted on Dec. 23, 2014>[This Article Wholly Amended on Dec. 30, 2010]