(1) Restrictions may be imposed on the method of returning goods prescribed by the Commissioner of the Korea Customs Service among the goods provided for in Article 206 (1) 1 (a), as prescribed by the Commissioner of the Korea Customs Service. <Amended on Dec. 22, 2020>
(2) An import declaration provided for in Article 241 (1) may be filed only after a vessel or an aircraft loaded with the relevant goods arrives at a port or an airport.
(3) A return declaration provided for in Article 241 (1) may be filed only when the relevant goods are stored in a storage place prescribed by this Act.
(4) In cases of goods prescribed by Presidential Decree because they have high possibility to be involved in any illegal act, such as smuggling out, or they are deemed necessary to be monitored, an export declaration under Article 241 (1) may be filed after bringing them into the place designated by the Commissioner of the Korea Customs Service. <Newly Inserted on Dec. 15, 2015; Jun. 9, 2020>[This Article Wholly Amended on Dec. 30, 2010]