(1) In any of the following cases, the head of a customs office shall reduce or exempt the relevant amount from the amount of the additional duties provided for in Article 42 (1): <Amended on Dec. 21, 2021; Dec. 31, 2022>
1. Where a deficiency is found to exist in the amount of customs duties paid before an import declaration is accepted pursuant to Article 9 (2) and a person liable to pay duties files an amended declaration for the payment of the amount of the relevant customs duties or the head of the relevant customs office rectifies it before an import declaration is accepted: The sum of the amounts set forth in Article 42 (1) 1 and 2;
2. Where a person liable to pay duties files a declaration for duty payment based on a provisional value declaration under Article 28 (1) and pays the amount of the relevant customs duties (excluding cases where data submitted by a person liable to pay duties is found to be different from the fact and thus the ground for additional collection of customs duties arises): The sum of the amounts in Article 42 (1) 1 and 2;
3. Where the results of an advance ruling on a matter provided for in Article 37 (1) 3 have been notified and an amended declaration is filed on the amount of customs duties paid by self-assessment before the date the results of the advance ruling is notified in accordance with the method of determining the customs value notified within two months from the date of notification: The amount in Article 42 (1) 1;
4. Where a deficiency is caused by an erroneous application of goods subject to reduction or exemption or an erroneous application of reduction or exemption rate among goods prescribed by Ordinance of the Ministry of Economy and Finance under the proviso of Article 38 (2): The amount in Article 42 (1) 1;
5. Where an amended declaration is filed under Article 38-3 (1) (limited to an amended declaration filed before one year and six months pass from the date when the revision period expires under Article 38-2 (1)): The relevant amounts categorized as follows: Provided, That cases prescribed by Ordinance of the Ministry of Economy and Finance, such as where an amended declaration is filed knowingly in advance that the custom duty base and the amount of the relevant customs duties will be revised, shall be excluded herefrom:(a) Where an amended declaration is filed before six months pass from the date on which the revision period prescribed in Article 38-2 (1) of the Act expires: 20/100 of an amount set forth in Article 42 (1) 1;(b) Where an amended declaration is filed during a period exceeding six months but not exceeding one year and six months counting from the date on which the revision period referred to in Article 38-2 (1) of the Act expires: 10/100 of an amount set forth in Article 42 (1) 1;
6. In cases of goods prescribed by Presidential Decree, including goods directly imported by the State or a local government: The sum of the amounts prescribed in Article 42 (1) 1 and 2;
7. Where the Tariff Examination Committee referred to in the former part of Article 118-4 (9) fails to make a decision and give notice on the pre-assessment review within the period referred to in the main clause of Article 118 (3) (hereafter referred to as "decision and notice" in this subparagraph): 50/100 of the amount of an additional duty imposed for the period for which the decision and notice is delayed (the amount calculated by applying the delayed period of decision and notice in the formula set forth in Article 42 (1) 2 (a));
8. Where a person liable to pay duties has a good cause prescribed by Presidential Decree for deficiency in the paid or reported amount of duty: The sum of the amounts in Article 42 (1) 1 and 2.
(2) Any person who intends to have an additional duty reduced or exempted under paragraph (1) may file an application therefor, as prescribed by Presidential Decree.[This Article Newly Inserted on Dec. 31, 2019]