Each customs officer shall strictly adhere to the limits generally deemed reasonable in light of the equity of taxation and the purposes of this Act in carrying out his or her duties at his or her discretion.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Customs Act › SECTION 2 Principles of Applying Act
Customs Act — Article 7 (Limits on Discretion of Customs Officers)
관세법 제7조
This English translation is based on the Korean text effective 2023-06-05. The Korean law has since been amended (current version effective 2026-10-02) — check the Korean original.