(1) The Commissioner of the Korea Customs Service may modify tariff classification to be applied to the relevant goods if it is necessary to modify tariff classification which has undergone an advance ruling or a review of the advance ruling under Article 86 or if he or she modifies tariff classification conducted ex officio due to an unforeseen circumstance. <Amended on Dec. 23, 2014; Dec. 15, 2015; Dec. 31, 2019>
(2) When the Commissioner of the Korea Customs Service modifies tariff classification under paragraph (1), he or she shall publicly notify the contents thereof and serve a notice of modified contents on the applicant who has been notified under Article 86 (2) or (3): Provided, That the Commissioner of the Korea Customs Service may choose not to publicly notify the tariff classification to be applicable to the relevant goods, if he or she deems it inappropriate to publicly notify the tariff classification for such reason that it contains trade secret of the applicant, etc. <Amended on Dec. 23, 2014; Dec. 15, 2015>
(3) A person who has received a notice under paragraph (2) may submit an application for a review to the Commissioner of the Korea Customs Service along with the documents prescribed by Presidential Decree within 30 days from the receipt date of such notice. In such cases, Article 86 (3), (4), (6), and (8) shall apply mutatis mutandis to the period for the review, the notification, public notification and publication of the result of the review, fees, and the procedures and method for the review. <Newly Inserted on Dec. 23, 2014; Dec. 15, 2015>
(4) Where tariff classification is modified under paragraph (1) or (3), the provisions of Article 86 (5) shall apply mutatis mutandis to the application of tariff classification: Provided, That where tariff classification is modified due to amendment to any related statutes or regulations or under Article 84, the provisions of Article 86 (5) 2 (b) shall not apply mutatis mutandis. <Amended on Dec. 15, 2015>
(5) Where tariff classification for which an advance ruling or a review of the advance ruling has been conducted under Article 86, is modified in accordance with paragraph (1) or (3), the modified tariff classification shall remain valid until it is modified in accordance with paragraph (1) or (3). <Amended on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]