(1) Each person, who intends to import goods (excluding any goods on which customs duties are assessed and collected by the head of a customs office in accordance with Article 39), shall file a declaration to pay customs duties (hereinafter referred to as "declaration for duty payment") with the head of a customs office when he or she submits an import declaration.
(2) The head of a customs office in receipt of a declaration for duty payment shall review entries in an import declaration and other matters to be verified pursuant to this Act, but shall review the amount of duty by self-assessment after receiving an import declaration: Provided, That if it is difficult to secure a duty claim on the amount of duty by self-assessment, or if it is deemed inappropriate to review the amount of duty after receiving an import declaration on the goods prescribed by Ordinance of the Ministry of Economy and Finance, the amount of duty shall be reviewed before the acceptance of an import declaration.
(3) Where a person satisfying the requirements prescribed by the Commissioner of the Korea Customs Service in consideration of the duty payment records, the scale of imports, etc. requests for a review, the head of a customs office may permit him or her to autonomously review the amount of duty payment declared (hereinafter referred to as "self-review"), notwithstanding the main clause of paragraph (2). In such cases, the relevant person liable to pay duties shall submit the result of the self-review to the head of a customs office.
(4) Where a person liable to pay duties has found that the amount of duty payment declared is excessive or deficient before paying it, he or she may correct the amount of duty payment declared. In such cases, the due date for payment shall be the original due date for payment (referring to the due date for payment as referred to in Article 9).
(5) Matters necessary for the methods, procedures, etc. for declarations for duty payment, self-reviews, and correction of the amount of duty referred to in paragraph (4) shall be prescribed by Presidential Decree.
(6) Article 12 (1) 3 and Article 12 (2) and (3) of the National Tax Collection Act shall apply mutatis mutandis to the payment of customs duties. <Amended on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]