(1) A person, who seeks application of a lower duty rate on goods on the grounds that he or she uses the goods whose tariff rates are differently prescribed by Presidential Decree or Ordinance of the Ministry of Economy and Finance according to their purposes in accordance with attached Schedules of Tariff Rates or Articles 50 (4), 65, 67-2, 68, 70 through 73, and 76, for purposes that have a lower duty rate (hereinafter referred to as "specific use duty rate"), shall file an application with the head of a customs office, as prescribed by Presidential Decree: Provided, That this shall not apply where the nature and form of such goods make it impossible to use them for another purpose. <Amended on Dec. 21, 2021>
(2) No goods to which a specific use duty rate is applied shall be used for or converted to a purpose other than the relevant purposes for a period fixed by the Commissioner of the Korea Customs Service according to the standards prescribed by Presidential Decree up to three years from the date on which the import declaration thereon is accepted: Provided, That this shall not apply to any of the following cases: <Amended on Dec. 21, 2021>
1. Where prior approval is obtained from the head of a customs office, as prescribed by Presidential Decree;
2. Where the goods fall under the proviso of paragraph (1).
(3) Where the goods under paragraph (1) are used for a purpose other than the relevant purposes or transferred to a person who intends to use such goods for a purpose other than the relevant purposes within a period fixed pursuant to paragraph (2), an amount of duties equivalent to a difference between an amount of duties calculated based on a tariff rate that does not require the relevant goods to be used for the specific purpose and an amount of duties calculated based on the relevant specific use duty rate shall be promptly collected from the person who uses the relevant goods for a purpose other than the particular purpose or a transferor and if it is impossible to collect the relevant amount of duties from a transferor, such amount of duties shall be collected from a transferee: Provided, That this shall not apply where the goods are destroyed or lost due to natural disasters or other unavoidable causes, or disposed of by obtaining prior approval therefor from the head of a customs office.[This Article Wholly Amended on Dec. 30, 2010]