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Customs Act — Article 304 (Disposal of Seized Goods)

관세법 제304조

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) The Commissioner of the Korea Customs Service or the head of a customs office may dispose of any of the following seized goods after serving a notice thereon on the suspect or the interested person: Provided, That there is no enough time to serve the notice, such notice shall be served immediately after they are disposed:

1. Goods which are feared to harm human life or damage property;

2. Goods which have been decomposed or deteriorated;

3. Goods, the expiration date of which has passed;

4. Goods, the commercial value of which disappeared.

(2) Article 160 (5) shall apply mutatis mutandis to notices under paragraph (1).[This Article Wholly Amended on Dec. 30, 2010]

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