(1) In any of the following subparagraphs, the head of a customs office shall assess and collect customs duties, notwithstanding Article 38: <Amended on Dec. 31, 2011>
1. Where customs duties are collected as being applicable under subparagraphs 1 through 6 and 8 through 11 of Article 16;
2. Where facilities built in a bonded construction work site are put into operation before an import declaration thereon is accepted under Article 248;
3. Where goods shipped into a bonded area are shipped out of such bonded area (including any place other than a bonded area that is permitted to store goods under Article 156 (1)) before an import declaration thereon is accepted, in violation of Article 248 (3);
4. Where a person liable to pay duties requests for a duty assessment notice since it is difficult to determine a customs value, a tariff rate, etc. on the grounds prescribed by the Commissioner of the Korea Customs Service;
5. Where customs duties are collected on the immediately shipped goods under Article 253 due to a failure to file an import declaration thereon within a period fixed under paragraph (3) of the same Article;
6. Other cases prescribed by Ordinance of the Ministry of Economy and Finance where any declaration for duty payment filed under Article 38 is inappropriate.
(2) Where the head of a customs office finds that any collected customs duties come short due to an error in the application of the regulations governing the duty base, tariff rate and the reduction or exemption of customs duties, etc. or on other grounds, he or she shall collect the shortage thereof.
(3) When the head of a customs office intends to collect customs duties in accordance with paragraphs (1) and (2), he or she shall give a duty payment notice to a person liable to pay duties, as prescribed by Presidential Decree. <Amended on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]