(1) In any of the following subparagraphs, the head of a customs office may withhold customs clearance for the relevant goods: <Amended on Dec. 15, 2015; Dec. 20, 2016; Dec. 22, 2020; Dec. 21, 2021>
1. Where matters entered in a declaration on an export, import or a return under Article 241 or 244 require supplementation;
2. Where documents, etc. submitted under Article 245 require supplementation;
3. Where obligations provided for in this Act (including obligations under treaties concluded by the Republic of Korea and generally accepted international laws and regulations) are violated or the public health, etc. is likely to be harmed;
4. Where a safety inspection specified in Article 246-3 (1) is necessary;4-2. Where articles are confirmed to be illegal, defective, or harmful through a safety inspection conducted under Article 246-3 (1);
5. Where the goods are imported by the relevant defaulter on whom the head of a customs office is entrusted with forced collection or disposition to collect customs duties in arrears under Article 30-2 of the National Tax Collection Act or Article 39-2 of the Local Tax Collection Act;
6. Other cases prescribed by Presidential Decree as deemed necessary to verify the matters needed under this Act.
(2) When the head of a customs office withholds customs clearance pursuant to paragraph (1), he or she shall promptly notify the owner of the relevant goods (including a person entrusted by the owner of such goods) or the import or export declarant of the fact. <Newly Inserted on Dec. 22, 2020>
(3) When the head of a customs office gives notice under paragraph (2), he or she may request the head of a customs office to take measures necessary to rescind the withholding of customs clearance for a fixed period. <Newly Inserted on Dec. 22, 2020>
(4) A person in receipt of notice of withholding of customs clearance under paragraph (2), may request the head of a customs office to customs clearance, by submitting materials explaining that the customs office does not fall under any ground for withholding of customs clearance under the subparagraphs of paragraph (1) or by taking measures necessary for the rescission of withholding of customs clearance under paragraph (3). In such cases, the head of a customs office shall notify whether to permit customs clearance of the relevant goods (in cases of non-permission, including the grounds therefor) within 30 days from the date on which a request is received. <Newly Inserted on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]