(1) Each person, who intends to export, import or return goods, shall declare the names, standards, quantities and values of the relevant goods, and other matters prescribed by Presidential Decree to the head of a customs office.
(2) With respect to any of the following goods, a declaration thereon required under paragraph (1) may be omitted or filed in a simplified manner prescribed by the Commissioner of the Korea Customs Service, as prescribed by Presidential Decree: <Amended on Dec. 23, 2014; Amended on Dec. 31, 2018>
1. Personal effects, consignments or unaccompanied goods;
2. Postal items;
3. Goods exempted from customs duties in accordance with Articles 91 through 94, 96 (1) and 97 (1);3-2. Means of transportation subject to reporting or approval under Articles 135, 136, 149 and 150: Provided, That any of the following means of transportation shall be excluded herefrom:(a) Means of transportation shipped into Korea at first for the purpose of import;(b) Means of transportation used in Korea, which have been repaired, or the parts, etc. of which have been replaced, in a foreign country;(c) Means of transportation to be exported or returned to a foreign country;
4. Containers used for international transportation (limited to those the basic tariff rates of which are zero in accordance with the attached Schedules of Tariff Rates).
(3) Each person, who has shipped goods intended for import or return into a designated storage place or a bonded warehouse, or stored such goods in a place, other than a bonded area, shall file a declaration thereon pursuant to paragraph (1) within 30 days from the date on which he or she shipped such goods into such place or stored them in such place (within 30 days from the date on which he or she may file a return declaration as prescribed by the Commissioner of the Korea Customs Service, in cases of the goods falling under Article 243 (1)).
(4) When a person who imports or returns goods prescribed by Presidential Decree fails to file a declaration thereon within the period described in paragraph (3), the head of a customs office may collect the amount prescribed by Presidential Decree as an additional duty in an amount not in excess of 2/100 of the customs value of the goods.
(5) In any of the following subparagraphs, the head of a customs office shall collect an amount equivalent to 20/100 (40/100 in cases falling under subparagraph 1, but 60/100 in cases falling under any ground prescribed by Presidential Decree, such as where voluntary declarations have not been filed repeatedly) of the amount of duty (including the customs duties and internal taxes) payable for the relevant goods as an additional duty: <Amended on Dec. 23, 2014>
1. Where a duty is assessed on personal effects falling under paragraph (2) 1 (excluding goods falling under Article 96 (1) 1 and 3) on which any traveler or crew member fails to file a declaration;
2. Where a duty is assessed on moving goods (excluding goods falling under Article 96 (1) 2) on which a person who enters Korea as a migrant fails to file a declaration.
(6) Notwithstanding paragraph (3), each person, who exports, imports, or returns any goods prescribed by Presidential Decree, such as electricity, oil, etc. through power lines, pipes or those similar thereto prescribed by Presidential Decree because of the peculiar nature of such goods, shall file a declaration thereon stating the matters set forth in paragraph (1) concerning the goods on a monthly basis by not later than the tenth day of the next month, as prescribed by Presidential Decree. In such cases, paragraph (4) shall apply mutatis mutandis to the collection of additional duties if the person fails to file a declaration on exports, imports, or returns within the due date.[This Article Wholly Amended on Dec. 30, 2010]