Korea Trade Review (무역학회지)

Korea Trade Research Association (한국무역학회)
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Trade Facilitation for SME's E-Commerce Export - focusing on Customs' risk management

중소기업 전자상거래 수출통관 원활화에 대한 연구 - 위험관리를 중심으로

  • Received : 2023.04.06
  • Accepted : 2023.04.21
  • Published : 2023.04.30
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Abstract

This research aims to examine and reevaluate the risk management procedures required for facilitating E-Commerce exports by Small and Medium-sized Enterprises(SMEs) in the context of customs risk management procedures. Based on risk management studies, this research focuses on three research questions. First, what courses comprise the export risk management structure? Second, what are the key issues in risk management in facilitating E-Commerce export clearance? Third, based on the research results, what are the implications and improvements for export customs risk management in boosting SMEs' E-Commerce exports? The research concluded that risk control for SMEs' E-Comerce exports should be further strengthened based on a compliance management approach. To achieve this, the customs authorities should develop a new method of reasoning about the difficulties SMEs face in exporting and the risks of failure to comply with the regulations at the foreign markets.

이 연구는 중소기업 전자상거래 수출통관을 세관의 위험관리 절차에 중심을 두고 재검토하여 중소기업 전자상거래 수출 원활화를 위한 위험관리 절차에 요구되는 개선점과 관세행정에 갖는 시사점을 탐색하는 것을 목표로 한다. 위험관리에 대한 선행연구에 바탕을 두고 우리나라 전자상거래 수출 통관제도의 현황과 쟁점을 분석하는 단일 사례연구 방법을 택하여 세 가지 연구 문제를 살폈다. 첫째, 우리나라 관세행정의 수출통관 위험관리 제도는 어떻게 구성되어 있는가? 둘째, 전자상거래 수출통관 원활화의 주요 쟁점은 위험관리 측면에서 무엇을 의미하는가? 셋째, 이러한 연구 결과로부터 얻을 수 있는 중소기업의 전자상거래 무역 원활화를 위한 수출통관 위험관리의 개선점과 시사점은 무엇인가? 연구 결과에서는 중소기업 수출통관 위험관리에서 법규준수도 접근법의 중요성을 확인했다. 관세 당국은 중소기업이 수출과 상대국 시장에서 겪는 애로에 관해 깊은 관심과 이들이 부담하는 법규준수 실패 위험에 대한 새로운 추론 방법의 개발, 이에 근거한 위험관리 개선이 필요하다고 강조한다.

Keywords

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