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제1장 총칙 ························································································ 18제2장 과세가격과 관세의 부과·징수 등 ············································ 29제3장 세율 및 품목 분류 ·································································· 100제4장 감면·환급 및 분할납부 등 ······················································ 164제5장 납세자의 권리 및 불복절차 ··················································· 197제6장 운송수단 ··············································································· 226제7장 보세구역 ·············································································· 243제8장 운송 ······················································································ 300제9장 통관 ······················································································ 307제10장 세관공무원의 자료 제출 요청 등 ··········································· 353제11장 벌칙 ······················································································ 361제12장 조사와 처분 ··········································································· 375제13장 보칙 ······················································································ 388
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