(1) When any declaration under Article 241 or 244 is filed in conformity with this Act, the head of a customs office shall accept, without delay, such declaration and issue a declaration completion certificate to the relevant declarant: Provided, That if any declaration is received using the electronic data-processing equipment of the Comprehensive Customs Duties Information Network of Korea pursuant to Article 327 (2), the relevant declarant may directly receive a declaration completion certificate using the electronic data-processing equipment, as prescribed by the Commissioner of the Korea Customs Service.
(2) When the head of a customs office accepts a declaration on any dutiable goods under Article 241 or 244, he or she may request any of the following persons to offer security equivalent to the relevant duty:
1. A person who was punished by imprisonment with labor for violation of this Act or Article 23 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export and for whom two years have not elapsed since the execution was terminated (including cases where the execution deems to be terminated) or exempted;
2. A person under the suspension of the sentence of imprisonment with labor, in violation of this Act or Article 23 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export;
3. A person who has been punished by a fine or who received a notification of a disposition under Articles 269 through 271, 274, 275-2, or 275-3 of this Act or Article 23 of the Act on Special Cases concerning the Refund of Customs Duties, etc. Levied on Raw Materials for Export and for whom two years have not lapsed since the fine was sentenced or the notification of disposition was imposed;
4. A person who has any record of delinquent taxes, such as customs duties, etc. for the latest two years, as of the date on which an import declaration under Article 241 or 244 was filed;
5. A person in whose case it is difficult for the head of a customs office to secure claims for customs duties prescribed by Presidential Decree in consideration of the volume of imports brought in, the rates of customs duties, etc. on imported goods.
(3) Goods on which a declaration has been filed shall not be shipped out of any means of transportation, any customs route, any loading and unloading passage or a storage place prescribed by this Act before such declaration is accepted under paragraph (1).[This Article Wholly Amended on Dec. 30, 2010]