(1) Where the Framework Act on National Taxes, the National Tax Collection Act, the Value-Added Tax Act, the Local Tax Act, the Individual Consumption Tax Act, the Liquor Tax Act, the Education Tax Act, the Traffic, Energy and Environment Tax Act, and the Act on Special Rural Development Tax conflict with this Act with respect to the assessment, collection, refund, etc. of a value-added tax, local consumption tax, tobacco consumption tax, local education tax, individual consumption tax, liquor tax, education tax, traffic, energy and environment tax, and special rural development tax (hereinafter referred to as "internal taxes, etc." and inclusive of surcharges, additional duties, and expenses for compulsory collection) that are imposed and collected by the head of a customs office on imported goods, the provisions of this Act shall prevail. <Amended on Jan. 1, 2013; Dec. 29, 2015; Dec. 31, 2019; Dec. 29, 2020>
(2) Where a person liable to pay duties fails to pay internal taxes, etc. on imported goods that the head of a customs office shall impose and collect, the head of a tax office having jurisdiction over the place of domicile of such person (in case of a corporation, the seat of the head office or the principal office as indicated in the register of such corporation) may collect the amount of internal taxes, etc. in arrears, as prescribed by Presidential Decree, if deemed necessary in consideration of the efficiency of collection, etc. <Newly Inserted on Jan. 1, 2013>
(3) The provisions of this Act concerning the assessment, collection, refund, etc. of customs duties shall apply to the assessment, collection, refund, etc. of surcharges, additional duties and expenses for compulsory collection under this Act. <Amended on Jan. 1, 2013; Dec. 31, 2019; Dec. 29, 2020>
(4) The provisions of this Act concerning security on customs duties shall apply to demand for security on internal taxes, etc. on imported goods that the head of a customs office shall impose and collect, the appropriation for national taxes, the release of security, the amount of security, etc. <Newly Inserted on Jan. 1, 2013>[This Article Wholly Amended on Dec. 30, 2010]