(1) When goods found in the course of investigating a customs offender are deemed sufficient to prove the offense and necessary to be forfeited, a customs officer may seize such goods.
(2) Seized goods may be retained in custody, for convenience, by their owner or in the office of a Si/Gun/Eup/Myeon.
(3) When seized goods fall under any of the following subparagraphs, the Commissioner of the Korea Customs Service or the head of a customs office may sell the seized goods and retain in custody or deposit proceeds therefrom after serving a notice thereon on the suspect or another interested person: Provided, That if there is no enough time to serve a notice, the notice shall be made after selling them:
1. Where they are feared to be decomposed or damaged or their expiration date could pass;
2. Where they are deemed extremely inconvenient for retaining them in custody;
3. Where they are feared to suffer a sharp fall in their commercial value due to a delay in a disposition;
4. Where the suspect or the interested person requests their sale.
(4) Articles 160 (5) and 326 shall apply mutatis mutandis to notices and sales under paragraph (3).[This Article Wholly Amended on Dec. 30, 2010]