If a person liable to pay duties files a written request, the head of a customs office shall notify, in writing, the person liable to pay duties of the method used to determine the customs value, the determined customs value and the calculation basis thereof.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SUB-SECTION 2 Determination of Customs Value
Customs Act — Article 36 (Notice of Methods of Determining Customs Value)
관세법 제36조
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.
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