Chapter 1 General Provisions
Section 1 General Provisions (Articles 1 to 4 of the Act)
Section 2 Principles of Application of Law (Articles 5 to 7 of the Act)
Section 3 Period and Term (Articles 8 to 10 of the Act)
Section 4 Delivery of Documents (Articles 11 to 12 of the Act)

Chapter 2 Imposition and Collection of Taxable Values ​​and Customs Duties, etc.
Section 1 General Provisions (Articles 14 to 19 of the Act)
Section 2 Extinction of Tax Liability, etc. (Articles 20 to 23 of the Act)
Section 3 Tax Payment Security (Articles 24 to 26-2 of the Act)
Section 4 Reporting and Determination of Taxable Price (Articles 27 to 37-4 of the Act)
Section 5 Imposition and Collection (Articles 38 to 48 of the Act)

Chapter 3 Tax Rates and Product Classification
Section 1 General Provisions (Articles 49 to 50 of the Act)
Section 2 Adjustment of Tax Rates (Articles 51 to 80 of the Act)
Section 3 Application of Tax Rates, etc. (Articles 81 to 83 of the Act)
Section 4 Classification of Goods (Articles 84 to 87 of the Act)

Chapter 4 Reduction, Refund, and Installment Payment, etc.
Section 1 Reduction (Articles 88 to 105 of the Act)
Section 2 Refunds and Installment Payments, etc. (Articles 106 to 109 of the Act)

Chapter 5 Taxpayer Rights and Appeal Procedures
Section 1 Taxpayer Rights (Articles 110 to 118 of the Act)
Section 2 Examination and Judgment (Articles 119 to 132 of the Act)

Chapter 6 Transportation
Section 1 International Ports (Articles 133 to 134 of the Act)
Section 2 Vessels and Aircraft (Articles 135 to 147 of the Act)
Section 3 Vehicles (Articles 148 to 152 of the Act)

Chapter 7 Bonded Areas
Section 1 General Provisions (Articles 154 to 165 of the Act)
Section 2 Designated Bonded Areas (Articles 166 to 173 of the Act)
Section 3. Patent Bonded Zone (Articles 174 to 196 of the Act)
Section 4 Comprehensive Bonded Area (Articles 197 to 205 of the Act)
Section 5 Detention and Disposition (Articles 206 to 212 of the Act)

Chapter 8 Transportation
Section 1 Bonded Transportation (Articles 213 to 220 of the Act)
Section 2 Domestic Transportation (Article 221 of the Act)
Section 3 Bonded Transport Operators, etc. (Articles 222 to 225 of the Act)

Chapter 9 Customs Clearance
Section 1 General Provisions (Articles 226 to 240-6 of the Act)
Section 2 Exports, Imports, and Returns (Articles 241 to 255-2 of the Act)
Section 3 Mail (Articles 256 to 261 of the Act)

Chapter 10 Requests for submission of data by customs officials, etc.
Section 1 Requests for taxation data from customs directors, etc. (Articles 262 to 264-9 of the Act)
Section 2 Inspection of Goods by Customs Officials, etc. (Articles 265 to 268 of the Act)

Chapter 11 Penalties

Chapter 12 Investigation and Disposition
Section 1 General Provisions (Articles 283 to 289 of the Act)
Section 2 Investigation (Articles 290 to 310 of the Act)
Section 3 Disposition (Articles 311 to 319 of the Act)

Chapter 13 Miscellaneous Provisions

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