Korean Law in English
Laws › Customs Act › SUB-SECTION 5 Management of Distribution Track Record after Customs Clearance

Customs Act — Article 240-3 (Investigations on Distribution Routes Record)

관세법 제240조의3

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 may have a customs officer have access to the place of business of a person obligated to report distribution track record and conduct an investigation by inspecting books or documents related to business, if deemed necessary to enforce Article 240-2.

(2) A person obligated to report distribution track record shall not reject, interfere with, or evade the investigations under paragraph (1) without any reasonable ground.

(3) A customs officer who conducts an investigation pursuant to paragraph (1) shall carry a certificate indicating his or her identification and present it to related persons.[This Article Wholly Amended on Dec. 30, 2010]

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