The customs officer may conduct physical and chemical analysis of the following goods when he or she needs to identify their names, standards, ingredients, uses, countries of origin, etc. or to determine their tariff classification:
1. Goods intended to be exported, imported or returned, which are subject to inspection under article 246 (1);
2. Goods to be inspected pursuant to Article 265;
3. Goods related to the crimes prescribed in subparagraph 14 of Article 6 of the Act on the Persons Performing the Duties of Judicial Police Officers and the Scope of Their Duties.[This Article Newly Inserted on Dec. 31, 2018]