• Title/Summary/Keyword: CUSTOMS

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A Study on the Discussion and Responsive Priorities about Taxation and Customs on the Electronic Commerce (전자상거래에 대한 과세부과의 논의와 우리의 추진과제)

  • Kwon, O;Han, Sang-Hyun
    • The Journal of Information Technology
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    • v.3 no.1
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    • pp.125-142
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    • 2000
  • We live in a society in which existing legal frameworks are constantly challenged by technological advancements. This creates a need to constantly update and adapt the way. This new technology constitutes a brand new route for the exchange of goods and services that has yet to be fully examined. Whereas much has been written on how the information superhighway affects legal issues, such as substantial questions have yet to be answered in regards to how this new trade route will be treated by various laws of taxation and customs and our policies. Because electronic commerce, is not bound by physical geography provides a fundamentally new way of conducting commercial transactions, this paper analyzes how electronic commerce will be affected by the computer networks, with particular attention to existing international frameworks for taxes and tariffs systems, investigates the reviews and consequences that the electronic commerce environment presents to traditional precepts of taxation and customs.

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A Study on the Origin decision standard and Certificate of Origin Preparation of Korea.ASEAN FTA (한.아세안 FTA의 원산지결정기준과 원산지증명서 작성에 관한 연구)

  • Nam, Phung-Woo;Choi, Jun-Ho
    • International Commerce and Information Review
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    • v.9 no.2
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    • pp.183-203
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    • 2007
  • Origin regulation of Korea AESAN FTA prescribe by general standard fulfills alteration standards 40% standard or HS 4 units three times regional deputy inflicts, and define in item different place of origin(PSR) about 447 items as the exception. Also, Korea AESAN FTA except broad principles that decide place of origin in ASEAN FTA accumulation standard, smile standard, place of origin disapproval process standard and directly various repletion standard such as transport principle introduce. But, most export trader are circumstance judging can charge preferential tariff if export trader submits sending certificate of origin in the customs service without deep comprehension about place of origin regulation. Therefore, will have to be knowing well place of origin decision standard and creation trick of certificate of origin to receive exactly preferential tariff benefit. Also, because it can be difficult that all registered customs brokers who is acting for certificate of origin issuance booking get acquainted in place of origin problem, it is expected to can become confrontation plan train FTA and place of origin professional registered customs brokers.

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Perception of Traditional Food and Seasonal Customs by Housewives Living on Baengnyeong Island (백령도 주부들의 전통 음식에 대한 의식과 세시풍속 실태)

  • Park, Young-Sun;Chung, Young-Sook
    • Journal of the East Asian Society of Dietary Life
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    • v.21 no.2
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    • pp.155-166
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    • 2011
  • The purpose of this study was to identify determinants for the perception of traditional food and the probability of belonging to the succession group of traditional food. This study also analyzed foods for seasonal custom and strengths as well as direction concerning improvement of traditional foods, while taking the housewives' hometowns into account. Data were collected from 304 housewives living on Baengnyeong island. Regression analysis showed that family income, age, type, years of residence on Baengnyeong island and hometown were significantly related to the perception of traditional food. Among the significant variables, hometown was the most important factor in explaining perceptional differences. Logit analysis indicated that the probability of belonging to the succession group of traditional food was high with low educational level, high perceptional degree, and North Korea as a native country. The results of chi-square analysis proved that foods associated with seasonal custom, strengths and the improvement of traditional food were different between housewives having South Korea and North Korea as a native country. In this article, similarities and differences in the foods associated with seasonal customs, strengths and the direction concerning improvement of traditional foods are discussed, and implications for both nutritionists and food marketers are provided.

A Study on the General Characteristics of Folding Screen (병풍의 일반적 특성 고찰)

  • Choi, Leessoung;Shin, Young Sik
    • Journal of the Korea Furniture Society
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    • v.28 no.2
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    • pp.103-110
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    • 2017
  • A folding screen, which spread from china, is varied by many country. Each country make folding screen to fit their culture. Since oriental culture spread to europe, Chinoiserie and Japonism arise in europe at 18C, 19C. Specifically, Chinoiserie arise at 18C, after rococo. And Japonism arise at 19C, after World's fair. But korean culture, even if korea is part of the orient, doesn't found in europe. Korean folding screen doesn't found neither. Chinoiserie and Japonism are not special to oriental people. It's just customs for them. But europe feel it is special because their customs is not familiar to europe. We have to research about our familiar customs and diffuse it to world. That is our task. So this research will compare symbolic meaning and frame between each country's-korea, china, japan, europe- folding screen at formal concept angle. This research will be a basement data about what we concentrate for find korean's own culture style. Because this research is about folding screen, which stimulate western people's interest and has deep oriental color. Also this research help to make modern explication about korean old tradition.

Situations and its Prospect of Single Window System for Customs One-Stop Service in Japan

  • Han, Sang-Hyun
    • The Journal of Information Technology
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    • v.8 no.3
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    • pp.143-158
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    • 2005
  • The purpose of the paper is to analyze situations and its prospect of Single Window System for custom's one-stop service in Japan and to suggest effective application was to improve of in Korea's Customs systems. In response to the growing demand for lower trading costs and shorter and more predictable lead times with the advancement of the international trade supply chain, the Single Window System for import/export and port-related procedures was launched on 23 July 2003 in Japan. The concept of the Single Window System is to establish a comprehensive computer interface system that enables users to complete all import/export and port-related procedures required under different laws and regulations in a single input and single transmission. To realize the concept, the data elements and submission times of the various systems were harmonized, and manual procedures, such as quarantine and immigration, were computerized. Then, all the necessary systems, such as NACCS, Port EDI System, and Crew Landing Permit Support System, were interconnected as a Single Window System. Close cooperation among other governmental organizations and the private sector was a key factor in the successful development and smooth utilization of the System so that it fully met all parties' needs. It is anticipated that operating costs will be greatly reduced and trade facilitation will be enhanced as a result of the simplification of procedures. Korea Customs advocates the Single Window System as a best practice at ASEAN and WCO to contribute to the development of regional and international capacity building.

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A Study on the Improving the Competitiveness through Analysis of Advanced HALAL Logistics Management Status

  • HWANG, Moon-Young
    • The Korean Journal of Food & Health Convergence
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    • v.6 no.2
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    • pp.9-16
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    • 2020
  • The global halal market is forecast to grow at an annual average of 5.2 percent from 2017 to $3.07 trillion in 2023 due to the high growth rate of the world's Muslim population, the spread of halal-certified food consumption and the economic growth of the Muslim world. Through this study, the difficulty of obtaining halal certification can be overcome through accurate understanding of the general supply chain and other halal supply chain. Also, by examining the trends and requirements of halal logistics standards in countries with advanced halal logistics systems, halal logistics certification agencies, and halal port logistics, we can help establish our own halal logistics system by finding areas that can be benchmarked in Korea and differentiated from those that can be found. For the safe supply chain management of halal products between logistics Supply Chain, an integrated logistics system shall be developed to manage customs and customs as one-stop, while maintaining a complete halal condition on a series of logistics processes such as storage, transportation, customs clearance, etc. Korea, entry into the halal logistics market through halal integrity guarantee solution or platform development can also be considered, taking advantage of the strength of IT and packaging.

The Role of Fortunetelling in the Manners and Customs of Koreans and "Scripture of Fortunetelling(『占察經』)" (한국인의 점풍속(占風俗)과 『점찰경(占察經)』에 나타난 점(占)의 역할)

  • Lee, Hak-ju
    • Cross-Cultural Studies
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    • v.25
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    • pp.159-183
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    • 2011
  • This study is for the understanding of the role of fortunetelling and the "Scripture of Fortunetelling(占察經)" through the relationship between the manners and customs of Koreans and the Buddhist Scripture dealing with the fortunetelling. It is meaningful to understand how it is related with Buddhism. As a result, I perceived that Koreans have lived with fortunetelling and that the role of fortunetelling in from private person to the country. I saw there were four big roles; to clean the uncertainty of the future to fulfill the expectations, to confirm the justice of what he or she did, to cure, and to choice. Looking into "Memorabilia of the Three Kingdoms(三國遺事)", I see that the Scripture of Fortunetelling and the ceremony of fortunetelling was popular and those great monks such as Wongwang, Wonhyo, Jinpyo and Jihye presided these ceremonies. The structure of the "Scripture of Fortunetelling(占察經)" has the hierarchy of Fortunetelling, Penance, Practice, Awakening, and Salvation of the world. So fortunetelling motivated every stage of practice. The role of fortunetelling in "Scripture of Fortunetelling(占察經)" is to intermediate. For this purpose it divided the attitude for the fortunetelling into two categories; for the urgent real life and just for enjoying. But they seriously dealt with both results. They used the fortunetelling in order to accomplish the ultimate purpose of Buddhism. So the fortunetelling is a mean of propagation of Buddhism and a intermediary of awakening and salvation.

Korea National Food Safety Certificate for ensuring global competitiveness of food export industry (수출식품산업의 국제경쟁력 확보를 위한 식품안전국가인증제)

  • Baek, Sang-Woo;Kim, So-Hee;Cho, Jae-Jin;Ahn, Yeong-Soon;Cho, Ah-Ra
    • Food Science and Industry
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    • v.54 no.2
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    • pp.82-92
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    • 2021
  • To resolve difficulties of export process and strengthen competitiveness, Korea National Food Safety Certificate (K-NFSC), a comprehensive food safety support system, has been promoted to introduction. K-NFSC is at a developmental stage where the government certifies the safety of exported K-foods by developing Korean certification system based on HACCP and food safety management added for international use, and provides consulting on regulations of customs clearance and safety test analysis of food intended for export. To apply for the Global Food Safety Initiative (GFSI) technical equivalence in 2022, developmental direction of Korean certification system is set referring to FSSC22000. If selected as participants of an export supporting project, regulatory information such as customs clearance procedures and food labeling will be provided. In addition, the results of safety test analysis will be certified to help export products pass customs entry. K-NFSC is expected to support K-food exports and be growth engine for K-food industry.

Trade Coordination in Free Trade Agreements and Customs Unions

  • Nahm, Sihoon
    • Journal of Korea Trade
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    • v.23 no.3
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    • pp.84-104
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    • 2019
  • Purpose - This paper explains why free trade agreements (FTAs) are more popular than customs unions (CUs) in respect of tariff coordination. Design/methodology - This paper employs an equilibrium theory of trade agreements with tariff coordination. I set up three-country partial equilibrium model with competing exporters. Domestic and exporting firms decide their optimal production under given tariffs and each country levies its tariff under the trade agreements. I found stability of implicit tariff coordination and preference of each country between an FTA and a CU. Findings - I demonstrate that two FTA members can keep their external tariffs higher than separately decided external tariffs by keeping the status-quo. This implicit tariff coordination can benefit each member through trade diversion. In a CU, each member country must have a common optimal external tariff and it must incur costs because each country may seek different external tariffs for their own national welfare. The benefit of implicit coordination in an FTA and the cost of explicit coordination in a CU account for the popularity of the FTA. Originality/value - This paper uses the idea of implicit tariff coordination in trade agreements. In a CU, tariff coordination is explicit and mandatory. All member countries must have a single common external tariff for each good. On the other hand, in an FTA, each country establishes its external tariff with the goal of maximizing its own welfare. However, each country can also coordinate "implicitly" by keeping the status-quo after establishing an FTA.

Design and Implementation of a Rule-based Risk Classification Algorithm for Risk-based Inspection (RBI) of Imported Goods (수입 화물의 위험 기반 검사(RBI)를 위한 규칙 기반 위험 분류 알고리즘의 설계 및 구현)

  • Cha Jooho;Heo Hoon
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.19 no.3
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    • pp.129-136
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    • 2023
  • In this paper, we describe a rule-based risk classification algorithm to perform Risk-based Inspection (RBI) on imported goods at customs. The RBI system is a method to automatically select which cargos have to be inspected and manage potential risks in boarder. In this study, we designed a rule-based risk classification algorithm for RBI solutions and implemented them using the Svelte web application framework. The risk classification algorithm proposed in this paper uses different indicative risk factors such as HS code, country of origin, importer's reliability, trade relationships, and logistics routes to classify cargos into Green, Yellow, and Red channels. To achieve this, we assigned risk categories to each risk factor and randomly generated risk scores within a specific range for each risk category. This system is expected to contribute to the increased efficiency of customs operations and protect public safety by minimizing the risk of imported hazardous materials.