(1) Where there exists any deficiency in the amount of payment of customs duties by self-assessment, a person liable to pay duties may file an amended declaration (limited to the day a period referred to in Article 21 (1) expires from the day the relevant revision period expires), as prescribed by Presidential Decree. In such cases, a person liable to pay duties shall pay the relevant customs duties by not later than the date following the date on which the amended declaration has been filed. <Amended on Jan. 1, 2013>
(2) Where a person liable to pay duties becomes aware that he or she has overpaid the amount of payment of customs duties by self-assessment, the amount of payment of customs duties which is applied for revision under Article 38-2 (1) and the amount of payment of customs duties which is applied for an amended declaration under paragraph (1) of this Article, he or she may file an application for rectification of the amount of payment of customs duties by self-assessment with the head of a customs office, within five years from the date on which the first declaration for duty payment has been filed, as prescribed by Presidential Decree. <Amended on Dec. 31, 2011; Aug. 13, 2013; Dec. 23, 2014; Dec. 20, 2016; Dec. 31, 2022>
(3) Where a person liable to pay duties becomes aware that he or she has overpaid the amount of duty for any reason prescribed by Presidential Decree, such as where any transaction or act, etc., which is the basis of calculating the duty base and the amount of duty in the first declaration or rectification becomes final and conclusive as different by a ruling (including a settlement or other acts as effective as the ruling) of the relevant lawsuit, he or she may file an application for rectification of the amount of duty with the head of a customs office, within two months from the date on which he or she has become aware of the occurrence of such reason, as prescribed by Presidential Decree, notwithstanding the period prescribed in paragraph (2). <Newly Inserted on Dec. 31, 2011; Dec. 20, 2016>
(4) Within two months from the receipt of an application for rectification under paragraph (2) or (3), the head of a customs office shall rectify the amount of duty or inform the applicant of the purport that there is no reason to rectify it. <Newly Inserted on Dec. 20, 2016>
(5) Where a person who has filed an application for rectification under paragraph (2) or (3) fails to receive any notification within two months as prescribed in paragraph (4), he or she may file an application for objection, examination, or adjudication under Chapter V or a request for examination under the Board of Audit and Inspection Act. <Newly Inserted on Dec. 20, 2016>
(6) Where the head of a customs office finds in the course of review that the amount of payment of customs duties by self-assessment, the amount of duty payment declared, or the amount of duty subject to an application for rectification under paragraphs (2) and (3), is excessive or insufficient, he or she shall rectify the said amount of duty, as prescribed by Presidential Decree. <Amended on Dec. 31, 2011; Dec. 20, 2016>[This Article Wholly Amended on Dec. 30, 2010]