(1) A shipping company or an airline that handles bonded cargoes (including its agent; hereinafter the same shall apply) shall file a declaration thereon with the head of a customs office, as prescribed by Presidential Decree. This shall apply where he or she has modified important matters prescribed by Presidential Decree, such as the address, etc. of the declarant. <Amended on Jul. 25, 2011>
(2) When the head of a customs office deems it necessary to expedite a customs clearance for bonded cargo and simplify the procedures for managing such bonded cargo, he or she may require any shipping company or airline under paragraph (1) to report on its business affairs, as prescribed by Presidential Decree. <Amended on Jul. 25, 2011; Jun. 9, 2020>
(3) Deleted. <Jul. 25, 2011>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Jul. 25, 2011]