(1) Each customs office may establish a customs duties arrearages adjustment committee to deliberate on matters concerning the adjustment of arrears of customs duties (including an internal tax, etc. collected by the head of each customs office).
(2) Matters necessary for the establishment and operation of each customs duties arrearages adjustment committee established pursuant to paragraph (1) shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]