(1) This Act shall be interpreted and applied in such a manner that the property rights of any duty payer are not unfairly infringed on in light of the equity of taxation and the basic purposes of the relevant provisions.
(2) Once the interpretation of this Act or the practices of tariff administration has been generally accepted by duty payers, any act done or any calculation made according to such interpretation or practices shall be deemed lawful and no customs duties shall be assessed retroactively according to any new interpretation or practices.
(3) Matters concerning the interpretation of this Act that meet the standards prescribed in paragraphs (1) and (2) may be deliberated on by the Examination Committee on Established Rules for National Taxes under Article 18-2 of the Framework Act on National Taxes. <Newly Inserted on Dec. 31, 2011>
(4) Matters necessary for the procedures, methods, etc. for handling questions and answers concerning the interpretation of this Act shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 31, 2011>[This Article Wholly Amended on Dec. 30, 2010]