(1) In order to expedite the customs clearance of goods and to prevent goods violating this Act from being shipped in Korea, the Commissioner of the Korea Customs Service may issue the items of export and import declarations and unique consignment reference numbers determined by the World Customs Organization or have them used.
(2) The Commissioner of the Korea Customs Service may exchange information on items of export and import declarations and unique consignment reference numbers determined by the World Customs Organization with other countries in accordance with the principle of reciprocity.
(3) The Commissioner of the Korea Customs Service may exchange, with other countries, matters prescribed by Presidential Decree, such as export and import declaration data, for the assessment and collection of customs duties and the examination and criminal prosecution of an objection to taxation, to the extent consistent with other statutes, in accordance with the treaties concluded by the Republic of Korea with other countries for cooperation and mutual assistance in customs administration and the international agreements concluded by the Republic of Korea with international organizations. <Amended on Dec. 31, 2019>
(4) Notwithstanding paragraph (3), the Commissioner of the Korea Customs Service may restrict the provision of export and import declaration data, etc. to a trade partner country in accordance with the principle of reciprocity.
(5) In exchanging export and import declaration data, etc. with another country under paragraph (3), the Commissioner of the Korea Customs Service shall notify the declarant or his or her agent of such fact, as prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 23, 2014]