In any of the following subparagraphs, the head of a customs office may have any incomplete declaration filed pursuant to Article 241 or 244 supplemented before such declaration is accepted: Provided, That if matters in question are insignificant and that it is deemed possible to supplement such matters after the declaration is accepted, such supplement may be made after the declaration is accepted, as prescribed by the Commissioner of the Korea Customs Service:
1. Where matters stated in any export, import or return under Article 241 or 244 are incomplete;
2. Where documents presented under Article 245 are incomplete.[This Article Wholly Amended on Dec. 30, 2010]