(1) Where deemed necessary to determine customs values, the Minister of Economy and Finance or the Commissioner of the Korea Customs Service may request exporters, importers, economic organizations and other related persons to submit documents necessary to determine such customs values. In such cases, a person upon receipt of such request shall comply therewith unless any good cause exists otherwise.
(2) In any of the following cases, the Commissioner of the Korea Customs Service may compile and publish documents on the average declared values or quantities of imported goods which are essential to the national living and comparable with domestic goods, as prescribed by Presidential Decree:
1. Where it is required to promote the import of specific goods for the smooth supply and demand of goods;
2. Where it is required to stabilize domestic prices of imported goods.[This Article Wholly Amended on Dec. 30, 2010]