(1) A customs officer who inspects any of the following goods may receive customs duties assessed on such goods at a place where such inspection is carried out:
1. Traveler's personal effects;
2. Goods loaded on a wrecked ship, which are stored in a place other than a bonded area.
(2) A customs officer who inspects goods pursuant to paragraph (1) shall receive customs duties assessed on such goods in the presence of other customs officers unless extenuating circumstances exist to the contrary.
(3) If a customs officer who is not a public official in charge of receipt and disbursement receives customs duties pursuant to paragraph (1), such customs officer shall turn such customs duties to the public official in charge of receipt and disbursement without delay.
(4) If a customs officer who is not a public official in charge of receipt and disbursement loses customs duties collected in accordance with paragraph (1) due to his or her failure to perform with the care of a good manager, he or she shall compensate for the loss.[This Article Wholly Amended on Dec. 30, 2010]