(1) Where a credit information collection agency referred to in subparagraph 6 of Article 2 of the Credit Information Use and Protection Act or any other person prescribed by Presidential Decree makes a request for materials on the identity and the amount in arrears (hereinafter referred to as "materials on arrears") concerning any of the following defaulters and such request is necessary for the collection of customs duties or the public interest, the head of a customs office may provide such materials: Provided, That the head of a customs office shall not provide materials on arrears where the raising of an objection, application for examination, request for adjudication, or administrative litigation pursuant to this Act is pending in relation to customs duties, internal taxes, etc. in arrears or in other cases prescribed by Presidential Decree: <Amended on Feb. 4, 2020>
1. A person whose amount in arrears is not less than the amount prescribed by Presidential Decree;
2. A person who has been delinquent in tax payment three times or more a year and whose delinquent amount is not less than the amount specified by Presidential Decree and in whose case one year has elapsed from the date on which the default occurred.
(2) Matters necessary for the procedure, etc. for providing materials on arrears under paragraph (1) shall be prescribed by Presidential Decree.
(3) A person who is provided with materials on arrears under paragraph (1) shall neither disclose nor use them for other purposes than his or her duties.[This Article Wholly Amended on Jan. 1, 2013]