(1) A person who imports goods whose country of origin needs to be confirmed in accordance with this Act, treaties, conventions, etc. shall present a document attesting the country of origin of the relevant goods (hereinafter referred to as "certificate of origin"): Provided, That this shall not apply to goods prescribed by Presidential Decree.
(2) If a person who imports goods whose country of origin needs to be confirmed pursuant to paragraph (1) fails to present a certificate of origin, the head of a customs office may choose not to grant tariff benefits by not applying the general preferential tariff, the international cooperation tariff or the beneficial tariff when applying tariff rates provided for in this Act, treaties, conventions, etc.
(3) The head of a customs office may require a person who imports goods whose country of origin needs to be confirmed to provide necessary data to confirm the details of a certificate of origin presented under paragraph (1) (hereafter in this Article referred to as "supporting documents for the certificate of origin"). In such cases, when a person who imports goods whose country of origin needs to be confirmed fails to provide supporting documents for the certificate of origin without any good cause, the head of a customs office may refuse to recognize the details of the certificate of origin presented when an import declaration is filed.
(4) When a person who provides supporting documents for the certificate of origin pursuant to paragraph (3) requests that the provided documents not be disclosed citing good causes, the head of a customs office shall not disclose such documents in the absence of the explicit consent of the person.
(5) Notwithstanding paragraphs (1) through (4), where it is necessary to separately determine matters concerning the presentation, etc. of certificates of origin for the enforcement of any treaty, convention, etc., such matters shall be prescribed by Ordinance of the Ministry of Economy and Finance. <Newly Inserted on Dec. 31, 2011>[This Article Wholly Amended on Dec. 30, 2010]