(1) The taxation data to be submitted by an agency subject to submission of taxation data shall be any of the following data, which are directly necessary for the assessment and collection of customs duties and customs clearance: <Amended on Jan. 1, 2014; Dec. 23, 2014; Dec. 31, 2019; Jun. 9, 2020>
1. Where any approval, permission, recommendation, etc. is made for the reduction or exemption of customs duties, internal taxes, etc., on imported goods, data relating thereto;
2. Data necessary for verifying the details of a declaration made under Article 27, 38 or 241 or verification of whether customs duties are reduced or exempted under Article 96, among the data declared to, or received or prepared and kept by, the agency subject to submission of taxation data (including data concerning the current status of payment of all types of subsidies, insurance benefits, insurance money, etc.) as provided for in statutes;
3. Where the agency subject to submission of taxation data has verified that the goods that need to satisfy the conditions specified in Article 226, such as permission, approval, labels have satisfied such conditions, data relating thereto;
4. Data necessary for collecting the customs duties, etc. in arrears, as provided for in this Act;
5. Data prescribed by the Commissioner of the Korea Customs Service after having a prior consultation with the head of the relevant agency to the minimum extent necessary for the assessment and collection of customs duties and customs clearance, among data held by central government agencies referred to in subparagraph 1 of Article 264-2, other than central administrative agencies;
6. Records of foreign payment made by residents by credit cards, etc. under the Specialized Credit Finance Business Act (limited to the details of purchase of goods) and records of withdrawal of foreign currencies made by residents in foreign countries.
(2) Detailed scope of taxation data under paragraph (1) shall be prescribed by Presidential Decree for each agency subject to submission of submission of taxation data.[This Article Newly Inserted on Aug. 13, 2013]