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Customs Act — Article 266 (Presentation of Books or Data)

관세법 제266조

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) When a customs officer deems it necessary to discharge his or her duties prescribed by this Act, he or she may ask questions or investigate related data, such as books and documents that have been made into documentation or computerization, or goods of any importer, exporter, seller or other related persons, or request them to produce or present them. <Amended on Dec. 31, 2011>

(2) A person who sells goods produced in any foreign country at his or her permanent place of business and meets the standards determined by Ordinance of the Ministry of Economy and Finance shall keep data attesting to such tax invoice as prescribed by Articles 32 and 35 of the Value-Added Tax Act or the fact on the import of such goods, etc. at his or her place of business. <Amended on Jun. 7, 2013>

(3) When the Commissioner of the Korea Customs Service or the head of a customs office deems it necessary to enforce this Act or any order issued under this Act, he or she may require the seller of the permanent place of business referred to in paragraph (2) and other related persons to file a report on his or her business, as prescribed by Presidential Decree.

(4) If necessary to prevent consumer damage, the Commissioner of the Korea Customs Service or the head of a customs office may conduct a fact-finding survey in writing on the distribution of the goods imported in violation of Articles 226, 230, and 235 of the Act, from among goods traded in a cybermall that provides persons engaged in mail order brokerage defined in subparagraph 4 of Article 2 of the Act on the Consumer Protection in Electronic Commerce (hereafter referred to as "mail order brokerage" in this Article) with mail order brokerage service. <Newly Inserted on Dec. 31, 2019; Dec. 21, 2021>

(5) The Commissioner of the Korea Customs Service may provide the Fair Trade Commission with the results of a written fact-finding survey conducted pursuant to paragraph (4), and disclose the results thereof as prescribed by Presidential Decree, upon an agreement with the Fair Trade Commission to do so to prevent consumer damage. <Newly Inserted on Dec. 31, 2019>

(6) Where it is necessary for a written fact-finding survey referred to in paragraph (4), the Commissioner of the Korea Customs Service or the head of a customs office may request the person who conducts the mail-order sales brokerage to submit necessary data. <Newly Inserted on Dec. 31, 2019>

(7) Matters necessary for timing, scope, methods, scope of disclosure of results, etc. of fact-finding surveys under paragraph (4) shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 31, 2019>[This Article Wholly Amended on Dec. 30, 2010]

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