(1) A person that files an export, import or return declaration in accordance with Article 241 or 244 shall present documents prescribed by Presidential Decree in addition to the data for determination of a customs value. <Amended on Aug. 13, 2013>
(2) Where a person that is liable to present documents under paragraph (1) presents the relevant documents to a licensed customs broker, etc. that in turn files an export, import or return declaration pursuant to Article 241 or 244 after confirming the documents, the submission of the documents may be omitted or such documents may be presented after an import declaration is accepted.
(3) Where the submission of documents is omitted or such documents are presented after an import declaration is accepted under paragraph (2), if the head of a customs office requests a declarant to present books and provide other related data determined by the Commissioner of the Korea Customs Service as he or she deems it necessary to submit or present such books and other related data, the declarant shall comply therewith.[This Article Wholly Amended on Dec. 30, 2010]