OBS_VALUE: <ul><li><a href=http://www.law.go.kr/lsInfoP.do?lsiSeq=195015&ancYd=20170726&ancNo=14839&efYd=20170726&nwJoYnInfo=Y&efGubun=Y&chrClsCd=010202#0000 target=_blank>Customs Act(관세법, Enforcement Date: 23 November 1949 (Law No. 67), last updated on 26 July 2017, Article 226(2))</a></li></ul>