(1) Each person who exports or imports any goods referred to in each subparagraph of Article 234, shall be punished by imprisonment with labor for not more than seven years, or by a fine not exceeding 70 million won. <Amended on Dec. 23, 2014>
(2) Each of the following persons shall be punished by imprisonment with labor for not more than five years, or by a fine not exceeding 10 times the amount of customs duties or the prime cost of the relevant goods, whichever is higher:
1. A person who imports goods without filing an import declaration under Article 241 (1) and (2) or 244 (1): Provided, That this shall not apply to a person who files a shipment declaration under Article 253 (1);
2. A person who imports goods which are different from those on which an import declaration is filed under Article 241 (1) and (2) or 244 (1).
(3) Each of the following persons shall be punished by imprisonment with labor for not more than three years, or by a fine equivalent to the prime cost of the relevant goods:
1. A person who exports or returns goods without filing a declaration as prescribed in Article 241 (1) and (2);
2. A person who exports or returns goods different from those on which a declaration is filed under Article 241 (1) and (2).[This Article Wholly Amended on Dec. 30, 2010]