(1) An extinctive prescription of the authority to collect customs duties shall be suspended on any of the following grounds: <Amended on Dec. 22, 2020>
1. A payment notice;
2. Disposition of rectification;
3. Demand for payment;
4. Disposition of notification;
5. A complaint filed;
6. Public prosecution instituted in accordance with Article 16 of the Act on the Aggravated Punishment of Specific Crimes;
7. A request for issuance;
8. Seizure.
(2) An extinctive prescription of a right to request any refund of paid customs duties shall be suspended by the exercise of the right to request such refund.
(3) An extinctive prescription of the authority to collect customs duties shall not progress during the period for payment in installments, the grace period for collection or the grace period for seizure or sale, or the proceedings of a lawsuit seeking cancellation of a fraudulent act. <Amended on Dec. 22, 2020>
(4) The discontinuation of prescription due to a lawsuit seeking cancellation of a fraudulent act pursuant to paragraph (3) shall become ineffective when the lawsuit is dismissed, turned down, or withdrawn.
(5) The Civil Act shall apply mutatis mutandis to the extinctive prescription of the authority to collect customs duties and a right to request any refund, except as otherwise provided for in this Act.[This Article Wholly Amended on Dec. 30, 2010]