(1) Any of the following foreign goods shall be deemed legally imported in accordance with this Act; and customs duties, etc. thereon shall not be collected separately:
1. Postal items delivered to any addressee through any postal service office;
2. Goods sold under this Act;
3. Goods forfeited under this Act;
4. Goods which fall under Articles 269, 272, 273, or 274 (1) 1 and their duties are paid upon a notification disposition taken in accordance with this Act;
5. Goods which revert to the National Treasury in accordance with statutes;
6. Goods, the value of which is additionally collected in lieu of their forfeiture in accordance with Article 282 (3).
(2) Any postal items mailed out to any foreign country through the postal service office shall be deemed legally exported or returned in accordance with this Act.[This Article Wholly Amended on Dec. 30, 2010]