(1) When a person liable to pay duties claims the refund of overpayment or erroneous payment of customs duties, a surcharge, an additional duty, or an expense for compulsory collection or the refund of the amount of customs duties refundable pursuant to this Act, the head of a customs office shall determine them as customs refunds without delay and refund them within 30 days, as prescribed by Presidential Decree, and also pay customs refunds he or she has confirmed even if a person liable to pay duties does not claim refund. <Amended on Jan. 1, 2013; Dec. 31, 2019; Dec. 29, 2020>
(2) Where the head of a customs office pays a customs refund pursuant to paragraph (1), if a person entitled to such refund is liable to pay any customs duties, any other tax, a surcharge, an additional duty or an expense for compulsory collection, the head of a customs office may appropriate the refund for any of such payments. <Amended on Jan. 1, 2013; Dec. 31, 2019; Dec. 29, 2020>
(3) A person liable to pay duties may transfer his or her right to customs refunds to a third person, as prescribed by Presidential Decree. <Amended on Jan. 1, 2013>
(4) Notwithstanding Article 17 of the National Finance Act, customs refunds under paragraph (1) shall be paid from the revenue under the jurisdiction of the head of the relevant customs office deposited in the Bank of Korea under the Bank of Korea Act, as prescribed by Presidential Decree. <Amended on Jan. 1, 2013>[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Jan. 1, 2013]