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Customs Act — Article 238 (Orders Issued to Ship Goods into Bonded Areas)

관세법 제238조

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) The Commissioner of the Korea Customs Service or the head of a customs office may order, as prescribed by Presidential Decree, the owner of the relevant goods (including a person entrusted by the owner of such goods) or the import or export declarant to ship into a bonded area any of the following goods which are found to violate obligations provided for in this Act and feared to harm the public health, etc.: <Amended on Dec. 22, 2020>

1. Goods which are due to be exported overseas after an export declaration thereon is accepted;

2. Goods which are shipped out of a bonded area after an import declaration thereon is accepted.

(2) A person subject to an order issued pursuant to paragraph (1) (hereafter referred to as "person subject to shipment" in this Article) shall ship the relevant goods into a designated bonded area. <Amended on Dec. 22, 2020>

(3) The Commissioner of the Korea Customs Service or the head of a customs office may order a person subject to shipment to introduce goods shipped into the Republic of Korea pursuant to paragraph (2) out of the Republic of Korea, or to discard such goods, or order a person subject to shipment to bring such goods into the Republic of Korea after supplementing or correcting violations, etc. In such cases, a person subject to shipment shall bear the expenses incurred in shipment overseas or discarding. <Newly Inserted on Dec. 22, 2020>

(4) Where the goods shipped into the Republic of Korea pursuant to paragraph (2) are shipped out of the Republic of Korea or disposed of pursuant to paragraph (3), the acceptance of the original export declaration or the original import declaration shall be deemed canceled. In such cases, customs duties paid when the relevant goods are imported shall be refunded in accordance with Articles 46 and 48. <Newly Inserted on Dec. 22, 2020>

(5) Notwithstanding paragraph (1), where the Commissioner of the Korea Customs Service or the head of a customs office deems that a violation of the Act is insignificant or there is no problem in the supervision and control of goods, he or she may order a person liable to ship goods into a bonded area to take necessary measures, without bringing the goods into the bonded area. <Newly Inserted on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]

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