(1) Except as otherwise expressly provided for in this Act, the deadline for payment of customs duties shall be classified as follows: <Amended on Dec. 22, 2020>
1. Where a declaration for duty payment is filed in accordance with Article 38 (1): Within 15 days from the date of receipt of such declaration;
2. Where a duty payment notice is served in accordance with Article 39 (3): Within 15 days from the date of receipt of such notice;
3. Where an immediate shipment declaration prior to an import declaration is filed in accordance with Article 253 (1): Within 15 days from the date of filing of such import declaration.
(2) A person liable to pay duties may pay the relevant customs duties even before his or her import declaration is accepted, notwithstanding paragraph (1).
(3) Where a bona fide duty payer, who satisfies the requirements determined by the Commissioner of the Korea Customs Service based on the tax payment records, etc., files an application, as prescribed by Presidential Decree, the head of a customs office may permit him or her to make en bloc payment of duties whose deadline for payment falls in the same month by the last day of the month in which the said deadline falls, notwithstanding paragraph (1) 1 and 3. In such cases, the head of the customs office may require him or her to provide security equivalent to the amount of customs duties, if deemed necessary. <Amended on Dec. 20, 2016>[This Article Wholly Amended on Dec. 30, 2010]