(1) In the calculation of any period provided for in this Act, if approval is granted for shipping imported goods into Korea prior to the acceptance of an import declaration filed in accordance with Article 252, the date of approval shall be deemed the date on which such import declaration is accepted.
(2) The calculation of any period provided for in this Act shall be governed by the Civil Act, except as specifically provided for in this Act.
(3) If the deadline prescribed by this Act falls under any of the following, the next day shall be such deadline: <Amended on Dec. 31, 2022>
1. Saturdays and Sundays;
2. Public holidays and substitute public holidays under the Act on Public Holidays;
3. Workers’ Day under the Designation of Workers’ Day;
4. Other days prescribed by Presidential Decree.
(4) If any declaration, application, approval, permission, acceptance, issuance, notice, notification, payment, etc. pursuant to this Act within a deadline set under this Act is impossible due to a malfunction, prescribed by Presidential Decree, of the Comprehensive Customs Duties Information Network of Korea, linked information and communications network, or electronic data processing equipment as provided for in Article 327, the following day of the date on which such malfunction is repaired shall be such deadline. <Amended on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]