(1) When the head of a customs office collects customs duties not paid by a person liable to pay duties (hereafter referred to as "amount of unpaid duties" in this Article) within a due date for payment (hereafter referred to as “statutory due date for payment" in this Article) referred to in Article 9 or collects any deficiency in the amount of duties (hereafter referred to as “deficiency in the amount of duties”) pursuant to Article 38-3 (1) or (6), he or she shall collect the aggregate of the following amounts as additional duties: <Amended on Dec. 31, 2011; Dec. 23, 2014; Dec. 20, 2016; Dec. 31, 2019; Dec. 22, 2020>1. 10/100 of the relevant deficiency in the amount of duties;
2. The aggregate of the following amounts:(a) The amount of unpaid duties or deficiency in the amount of duties × the period from the date following the statutory due date for payment to the date of payment of payment notice (excluding the period from the date of payment notice to the date of payment referred to in the due date for payment) × interest rate prescribed by Presidential Decree in consideration of the interest rate applied to overdue loans by the financial company, etc.;(b) The amount of custom duty unpaid by the due date for payment specified in the payment notice among the amount of customs duties to be paid by the statutory due date for payment × 3/100 (limited to where the customs duties are not paid in full by the due date for payment).
(2) Notwithstanding paragraph (1), where a duty payer has under-reported customs duties by an improper act (referring to an act prescribed by Presidential Decree that a duty payer violates his or her duty to file a self-assessment on the duty base for customs duties or the amount of customs duties by fully or partially concealing or disguising the fact forming the basis of the duty base or calculation of the amount of duty), the head of a customs office shall collect the aggregate of the amount equivalent to 40/100 of the deficiency in the customs duties and the amount referred to in paragraph (1) 2 as additional duties. <Amended on Dec. 31, 2019; Dec. 31, 2022>
(3) In assessing and collecting customs duties on goods specified in subparagraph 11 of Article 16, the head of a customs office shall collect the aggregate of the following amounts as additional duties: Provided, That this shall not apply where an additional duty is collected under Article 241 (5) or where the head of a customs office deems that such goods are imported without an import declaration on a good cause, such as a natural disaster: <Newly Inserted on Dec. 15, 2015; Dec. 31, 2019; Dec. 22, 2020>1. 20/100 of the relevant amount of customs duties (40/100, if the duty payer has been punished for committing an offense provided for in Article 269 or received a notification disposition);
2. The aggregate of the following amounts:(a) The relevant amount of customs duties x the period from the date of import to the date of payment (excluding the period from the date of payment notice to the due date for payment specified in the payment notice) x the interest rate prescribed by Presidential Decree in consideration of the interest rates, etc. applied to overdue loans by financial companies, etc.;(b) 3/100 x the relevant amount of customs duties unpaid by a due date for payment specified in the payment notice (limited to where a person fails to pay customs duties in full by the due date for payment specified in the payment notice).
(4) In applying paragraphs (1) through (3), where the period from the day following the due date for payment specified in the payment notice of to the payment date exceeds five years, such period shall be five years. <Newly Inserted on Dec. 31, 2019; Dec. 22, 2020>
(5) Where the amount of customs duties in arrears (including an internal tax collected by the head of a customs office, if any) is less than 1.5 million won, the additional duties prescribed in paragraph (1) 2 (a) or paragraph (3) 2 (a) shall not apply. <Newly Inserted on Dec. 31, 2019; Dec. 21, 2021>
(6) Where additional duties for payment delayed after the due date for payment specified in its payment notice is collected out of the additional duties prescribed by paragraph (1) 2 or (3) 2 (hereinafter referred to as the "additional duties for delayed payment"), a payment notice need not be issued. <Newly Inserted on Dec. 31, 2019; Dec. 22, 2020>
(7) Articles 21 (2) 11 (b) and (c), and 22 (4) 5 of the Framework Act on National Taxes shall apply mutatis mutandis to the creation and determination of tax liability for additional duties for delayed payment (limited to additional duties for payment delayed after the due date for payment specified in its payment notice). In such cases, "additional duty for delayed payment” under 47-4 (1) 1 and 2 and "statutory due date for payment" under Article 21 (2) 11 (b) of the Framework Act on National Taxes shall be respectively deemed “additional duty” and "statutory due date for payment specified in its payment notice under paragraph (1) 2 (a) and (3) 2 (a). Additional duties for delayed payment under paragraph (3) 2 (c) Article 47-4 (1) 3 shall be deemed“ prescribed by Article 47-4 (1) 1 and 2 in and 2 and due date for payment", and in Article 47-4 (1) 3) The additional tax for payment delay under Article 4 (1) shall be deemed additional duties under paragraph (1) 2 (b) and paragraph (3) 2 (b).” <Newly Inserted on Dec. 31, 2019; Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]