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Customs Act — Article 227 (Requests for and Inspections of Fulfilling Obligations)

관세법 제227조

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) With respect to goods on which obligations, such as being used for a specific purpose, are imposed after their import in accordance with other statutes, the head of a customs office may request in writing that such obligation should be fulfilled.

(2) A person in receipt of a request for fulfilling the obligation referred to in paragraph (1) shall fulfill such obligation imposed on the relevant goods unless special grounds prescribed by Presidential Decree exist that exempt him or her from fulfilling such obligation.

(3) The head of a customs office may, if necessary to verify the fulfillment of obligations by a person in receipt of a request for fulfilling his or her obligations pursuant to paragraph (1), have a customs officer conduct an investigation thereinto. In such cases, Article 240-3 shall apply mutatis mutandis. <Newly Inserted on Dec. 21, 2021>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 21, 2021]

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