(1) Notwithstanding Article 243 (2), when the prompt customs clearance is required for the goods which a person intends to import, an import declaration thereon may be filed before a vessel or an aircraft loaded with the relevant goods enters a port or an airport, as prescribed by Presidential Decree. In such cases, any goods on which an import declaration prior to an entry to the port is filed shall be considered as arrival in Korea.
(2) When the head of a customs office determines to inspect any goods on which an import declaration prior to an entry to the port is filed in accordance with Article 246, he or she shall serve a notice thereon on a person who has filed such import declaration.
(3) The goods which are made subject to an inspection under paragraph (2) shall be shipped into a bonded area (including any place, other than a bonded area, where such goods are stored) under jurisdiction over the customs office at which an import declaration has been filed: Provided, That if an inspection of goods in a vessel or an aircraft is deemed possible by the head of a customs office, such inspection may be conducted in such vessel or such aircraft loaded with the relevant goods.
(4) An import declaration on any goods which are not made subject to the inspection referred to in paragraph (2) may be accepted before a vessel loaded with such goods enters a port.
(5) Article 106 (4) shall apply mutatis mutandis to any goods on which an import declaration prior to an entry to the port is accepted, but their shipment into a bonded area, etc. has yet to be made regardless of whether or not the goods are stored in a designated bonded area. <Amended on Jun. 9, 2020>
(6) Matters necessary for the procedures, etc. for the customs clearance of goods on which an import declaration prior to an entry to the port is filed shall be determined by the Commissioner of the Korea Customs Service.[This Article Wholly Amended on Dec. 30, 2010]