Where any written request, etc. that is sent (based on the date prescribed in Article 5-2 of the Framework Act on National Taxes) by mail by not later than each due date prescribed in Articles 38-2 (1), 38-3 (1) through (3), 38-4 (1) and (4) is arrived at the head of a customs office or the Minister of Economy and Finance after the prescribed period, it shall be deemed to have been applied, reported or requested on the expiration date of such period.[This Article Newly Inserted on Jan. 1, 2014]
Laws › Customs Act › SUB-SECTION 1 Final Decision on Amount of Customs Duties
Customs Act — Article 38-5 (Special Cases for Submission of Written Request for Rectification by Mail)
관세법 제38조의5
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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