In any of the following subparagraphs, the Commissioner of the Korea Customs Service and the head of a customs office shall immediately bring an accusation, notwithstanding Article 311 (1):
1. When a customs offender is deemed financially incapable of complying with any notice;
2. When deemed difficult to serve any notice on the grounds that the domicile and residence of a customs offender are unidentifiable, or for other reasons.[This Article Wholly Amended on Dec. 30, 2010]