(1) Where a person liable to pay duties has found that there exists some deficiency in the amount of payment of customs duties by self-assessment, or any errors in the customs values forming a basis for duty computation, the tariff classification, etc., he or she may apply for a revision of the relevant amount of duty to the head of a customs office, as prescribed by Presidential Decree, within six months from the date on which the amount of payment of customs duties by self-assessment has been paid (hereinafter referred to as "revision period"). <Amended on Dec. 31, 2011>
(2) Where the head of a customs office has found that there exists some deficiency in the amount of payment of customs duties self-assessment, or any errors in the customs values forming a basis for duty computation, the tariff classification, etc., he or she may give notice to a person liable to pay duties to enable him or her to apply for a revision during the relevant revision period, as prescribed by Presidential Decree. In such cases, the person liable to pay duties who intends to apply for a revision of the amount of duties shall file an application with the head of a customs office, as prescribed by Presidential Decree. <Amended on Dec. 31, 2011>
(3) Deleted. <Dec. 31, 2011>
(4) Where a person liable to pay duties has filed an application for a revision of the deficient amount of duty pursuant to paragraph (1) and the latter part of paragraph (2), he or she shall pay the relevant duty by not later than the date following the date on which the relevant application for the revision has been filed.
(5) Where there still exists a deficiency in the amount of duty after revising the amount of duty in accordance with an application filed pursuant to paragraph (1) and the latter part of paragraph (2), the head of a customs office shall, notwithstanding Article 42, collect the deficient amount of duty by adding the amount computed based on the interest rate prescribed by Presidential Decree in consideration of the period from the date following the due date for payment (referring to due date for payment pursuant to Article 9) to the date on which the application for the revision has been filed, and the interest rate applied to time deposits of financial institutions: Provided, That the foregoing shall not apply in any of the following subparagraphs: <Amended on Dec. 31, 2011; Dec. 31, 2019; Dec. 21, 2021>
1. Where the goods prescribed by Presidential Decree are imported directly by the State or local governments;
2. Where a person liable to pay duties who has underpaid the amount of customs duties paid by self-assessment, has a good cause.
(6) Notwithstanding paragraph (5), where a duty payer files an application under paragraph (1) and the latter part of paragraph (2) after underreporting customs duties by improper acts pursuant to Article 42 (2), the head of a customs office shall collect additional duties under Article 42 (2). <Newly Inserted on Dec. 21, 2021; Dec. 31, 2022>[This Article Wholly Amended on Dec. 30, 2010]