(1) The collection of customs duties on dutiable goods shall take precedence over the collection of other taxes, public charges and claims thereon.
(2) If customs duties are collected in the same manner as national taxes are collected and the object of compulsory collection is property other than dutiable goods, the same priority order as national taxes under the Framework Act on National Taxes shall be given to such customs duties. <Amended on Dec. 29, 2020>[This Article Wholly Amended on Dec. 30, 2010]