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Customs Act — Article 261 (Return of Postal Items)

관세법 제261조

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.

The liability to pay duties on postal items shall be extinguished by the return of the relevant postal items.[This Article Wholly Amended on Dec. 30, 2010]

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