Laws › Customs Act › SECTION 3 Postal Items

Customs Act — Article 260 (Procedures for Duty Payment for Postal Items)

관세법 제260조

This English translation is based on the Korean text effective 2023-06-05. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.

(1) A person who receives a notice on the payment of duties under Article 259 (2) shall pay them by revenue stamps or by cash, as prescribed by Presidential Decree.

(2) No postal service office shall deliver any dutiable postal item to their addressees prior to the collection of the duties thereon.[This Article Wholly Amended on Dec. 30, 2010]

Korean original (law.go.kr) · Get articles as JSON via API

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