(1) A filed declaration may be withdrawn upon approval from the head of a customs office only if there exist good reasons thereof: Provided, That no import or return declaration may be withdrawn after the relevant goods are shipped out of any means of transportation, customs route, loading and unloading passage or storage place prescribed by this Act.
(2) When approval is granted for withdrawing export, import or return declaration of any goods in accordance with paragraph (1) after such declaration has been accepted, the acceptance of the declaration shall become invalid.
(3) The head of a customs office may, when any declaration required under Articles 241 and 244 fails to meet the requirements or is filed in an illegal means, the head of a customs office may reject such declaration.
(3) The head of a customs office shall notify the applicant as to whether he or she grants permission, within 10 days from the date on which an application for permission under paragraph (1) is received. <Newly Inserted on Dec. 22, 2020>
(4) If no notification is given by the head of a customs office to an applicant as to whether he or she grants permission or on the extension of the processing period under statutes related to the processing of civil petitions within the period provided for in paragraph (4), permission shall be deemed granted on the day following the day such period (where the processing period is extended or re-extended pursuant to statutes or regulations related to the processing of civil petitions, referring to the relevant processing period) ends. <Newly Inserted on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]