(1) Where the head of a customs office reviews the appropriateness of the customs value of goods imported by a person in a special relationship as at the time the amount of customs duties is assessed under Article 38 (2), he or she may request the person in a special relationship to submit data to determine such customs value (including computerized data). In such cases, the scope of data to be submitted, method for submission, etc. shall be prescribed by Presidential Decree. <Amended on Aug. 13, 2013; Dec. 31, 2022>
(2) Where it is unclear whether an amount that falls under Article 30 (1) is aggregated with an amount that does not fall thereunder, in the data to determine customs value submitted under paragraph (1), the head of a customs office may request the person in a special relationship to submit objective evidential data (including computerized data), based on which such amounts can be separately calculated. <Newly Inserted on Dec. 20, 2016; Dec. 31, 2022>
(3) Each person in receipt of a request to submit data to determine customs values under paragraph (1) or evidential data under paragraph (2) (hereinafter referring to “data to determine customs values, etc.), shall submit the relevant data within 60 days from the date of receipt of such request: Provided, That where he or she applies for an extension of the deadline for submission due to extenuating circumstances prescribed by Presidential Decree, the head of a customs office may extend the deadline by up to 60 days on only one occasion. <Amended on Dec. 20, 2016; Dec. 31, 2022>
(4) Where a person in a special relationship falls under any of the following, , the head of a customs office may determine a customs value, by the methods prescribed in Articles 31 through 35. In such cases, the head of a customs office shall consult with a person in a special relationship, as prescribed by Presidential Decree, before determining such customs value, and shall give such person an opportunity to present his or her opinion. <Newly Inserted on Dec. 20, 2016; Dec. 31, 2018; Dec. 31, 2022>
1. Where the person fails to submit data to determine customs values, etc. by the deadline prescribed in paragraph (3);
2. Where the person submits false data to determine customs values, etc.
(5) Where a person in a special relationship proves that he or she falls under the proviso of Article 30 (3) 4, the head of a customs office shall determine the customs value as prescribed in paragraphs (1) and (2) of the same Article, notwithstanding paragraph (4). <Newly Inserted on Dec. 31, 2018>
(6) Where a person in receipt of a request to submit data to determine customs values, etc. fails to submit data or to correct false data despite being subject to an administrative fine under Article 277 (1), the head of a customs office may request such person to submit missing data or to correct the false data. <Newly Inserted on Dec. 21, 2021; Dec. 31, 2022>
(7) Any person in receipt of a request to submit data as prescribed in paragraph (6) shall submit the requested data within 30 days from the receipt of such request. <Newly Inserted on Dec. 21, 2021>[This Article Newly Inserted on Jan. 1, 2013][Title Amended on Dec. 31, 2022][Moved from Article 37-3 <Dec. 23, 2014>]