The Commissioner of the Korea Customs Service or the head of a customs office may request the Commissioner of the Korea Customs Service, the Commissioner of a competent Regional Tax Office or the head of a competent tax office to provide him or her with any information or data prescribed by Presidential Decree, if necessary to determine or adjust customs value and to assess or collect customs duties. In such cases, any institution in receipt of such request shall comply therewith except in extenuating circumstances.[This Article Newly Inserted on Dec. 31, 2011][Moved from Article 37-2; previous Article 37-3 moved to Article 37-4 <Dec. 23, 2014>]
Laws › Customs Act › SUB-SECTION 2 Determination of Customs Value
Customs Act — Article 37-3 (Provision of Information for Assessment of Customs Duties)
관세법 제37조의3
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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