A Scheme on System Establishment of Customs Duties of Import Goods in Global EC

글로벌 전자상거래 관세부과의 제도적 정비 방안

Recently, International electronic commerce has been rapidly increasing. Over the past decade, e-commerce on the business foundation of the Internet compound has entered extensive areas of international trade and social activity. This paper focuses on the system establishment of customs duties of import goods in Global e-Commerce. Today, USA, EU and some major countries, International Organization insisted to Tariff-free woe in customs duty. This study also will discuss the effect of imposition of import duties. In order to impose customs duties, it needs to establish a system scheme, especially, because international payment of BtoC Commerce occur by the Credit Card. This study deals with Customs duties of import goods in Global e-Commerce.