(1) If no security is offered for customs duties or the collected amount falls short of the customs duties payable, such customs duties shall be collected in the same manner as provided for in Framework Act on National Taxes and the National Tax Collection Act, except as provided in this Act.
(2) When the head of a customs office compulsorily collect customs duties, he or she may levy the expense for compulsory collection, which is equivalent to the cost incurred in seizure, custody, transportation and public auction of property. <Amended on Dec. 29, 2020>[This Article Wholly Amended on Dec. 30, 2010]