(1) The Commissioner of the Korea Customs Service may separately prescribe matters necessary for customs clearance for electronic commerce goods, including export or import declarations and the inspection of goods and other relevant matters, as prescribed by Presidential Decree. <Amended on Dec. 31, 2022>
(2) The Commissioner of the Korea Customs Service may, if necessary for the imposition and collection of customs duties and customs clearance, request a purchasing agency operating a cybermall, a mail order distributor or a person carrying on mail order brokerage under the Act on the Customer Protection in Electronic Commerce to provide information prescribed by Presidential Decree as transaction information related to the order and settlement of electronic commerce goods prior to import declaration under paragraph (1). <Newly Inserted on Dec. 31, 2022>
(3) Necessary matters on the provision of information, including the methods and procedures for providing information requested pursuant to paragraph (2) shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 31, 2022>
(4) The Commissioner of the Korea Customs Service may inform the owners of goods of the matters prescribed by Presidential Decree as relevant to clearance of electronic commerce goods and the payment of duties in order to protect the rights of duty payers. <Newly Inserted on Dec. 31, 2022>
(5) Paragraph (1) shall prevail over Article 254-2 (1) and Article 258 (2). <Newly Inserted on Dec. 31, 2022>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 31, 2022]