(1) The head of an agency, etc. that is requested to submit the taxation data referred to in Article 264-3 from the Commissioner of the Korea Customs Service or the head of a customs office shall cooperate in such request unless there is any good reason, such as a special restriction in any other Act or subordinate statute.
(2) The Commissioner of the Korea Customs Service or the head of a customs office may request the head of an agency subject to submission of the taxation data that has data other than those referred to in Article 264-3 to cooperate in the collection of such data, if necessary for assessing and collecting customs duties and customs clearance.[This Article Newly Inserted on Aug. 13, 2013]