(1) The head of a customs office may request a customs office of a foreign country that has issued a certificate of origin or any agency authorized to issue such certificate of origin (hereafter referred to in this Article, as "foreign customs office, etc.") to confirm the authenticity, accuracy, etc. of such certificate of origin and supporting documents for the certificate of origin in accordance with Article 232 (1) and (3). In such cases, the head of the customs office shall file a request for confirmation after an import declaration on the relevant goods is accepted and shall notify an importer of the fact that he or she has files a request for confirmation, the details of a reply, and his or her decisions following such reply. <Amended on Jan. 1, 2013; Jan. 1, 2014>
(2) Except as provided for in a treaty or convention, in any of the following subparagraphs, general preferential tariffs, international cooperation tariffs or beneficial tariffs need not apply to the matters requested by the head of a customs office to be confirmed under paragraph (1). In such cases, the head of a customs office shall assess and collect the customs duties payable under Articles 38-3 (6) or 39 (2) or the difference between the amount of customs duties payable and the amount paid: <Newly Inserted on Jan. 1, 2014; Dec. 20, 2016>
1. Where a foreign customs office, etc. fails to send results of confirmation within a period prescribed by Ordinance of the Ministry of Economy and Finance;
2. Where the country of origin reported to the head of the customs office is confirmed to be different from actual country of origin;
3. Where the details of the reply from a foreign customs office, etc. do not contain the information necessary to confirm a certificate of origin or supporting documents for the certificate of origin under Article 229.
(3) Where the head of a customs office is requested to verify the authenticity, accuracy, etc. of the certificate of origin and supporting documents for the certificate of origin from any duly-authorized agency of a country that imports goods whose certificate of origin has been issued, he or she may conduct a written or field investigation on any of the following persons where deemed necessary: <Amended on Jan. 1, 2014; Dec. 31, 2018>
1. A person to whom the certificate of origin has been issued;
2. A person who has issued the certificate of origin;
3. The manufacturer or exporter of the exported goods.
(4) Matters necessary for a request for verification under paragraph (1) and an investigation under paragraph (3) shall be prescribed by Presidential Decree. <Amended on Jan. 1, 2014>
(5) Notwithstanding paragraphs (1) through (4), when it is necessary to separately determine matters concerning a request for verification, an investigation, etc. of the certificate of origin to enforce any treaty, convention, etc., such matters shall be prescribed by Ordinance of the Ministry of Economy and Finance. <Newly Inserted on Dec. 31, 2011; Jan. 1, 2014>[This Article Wholly Amended on Dec. 30, 2010]