• Title/Summary/Keyword: CUSTOMS

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Trade Facilitation for E-Commerce Export Clearance

  • Ji-Soo Yi
    • Journal of Korea Trade
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    • v.27 no.3
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    • pp.179-198
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    • 2023
  • Purpose - There is a paucity of literature dealing with exporters' compliance issues in e-commerce exports. This study aims to fill this gap in the literature by exploring customs initiatives to facilitate the e-commerce exports of small and medium-sized enterprises (SMEs) in the changed compliance environment. The central question of this study was divided into five subquestions: first regarding the pros and cons of trade facilitation measures for Korean e-commerce export clearance; second and third questions about risk and compliance management for facilitation fourth about instruments, the changes in Korean SME compliance burden in e-commerce exports, and ways to improve trade facilitation for e-commerce exports. Design/methodology - This study adopts a qualitative approach using a case study method to understand the SME experience in Korean e-commerce export compliance procedures. A qualitative method was selected to answer research questions requiring an in-depth understanding of the regulatory procedures of customs administration and exporters' compliance burden. Because this study addresses the changing compliance environment for which statistical data is insufficient, a quantitative method is considered inappropriate. Based on the approach, data were collected using multiple sources, including an extensive literature review, interviews, and field observations. Thematic pattern matching was applied to interpret the data. Findings - This study examined ways to support SMEs in the changed e-commerce export compliance environment. Facilitation measures for e-commerce exports have contributed to SME access to global markets, simplifying export clearance procedures, and saving exporters' compliance costs. However, such instruments are limited in promoting SME compliance capabilities to cope with intensified competition and strengthened controls over foreign exporters in cross-border e-commerce. Therefore, this study highlights the importance of reshaping facilitation measures for e-commerce exports based on risk and compliance management theories to a system encouraging exporters' voluntary compliance. Originality/value - This study's academic significance derives from verifying the relationship between trade facilitation instruments and risk and compliance management procedures using an actual case in Korea. It is also of practical importance in navigating the directions for improving facilitation measures for e-commerce exports in a changed compliance environment.

A Study on the Origin Verification of China and the Cases disapproved under Korea-China FTA (한·중 FTA체제에서 중국의 원산지검증제도와 원산지불인정사례 연구)

  • Bae, Myong-Ryeol;Shim, Sang-Ryul
    • Korea Trade Review
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    • v.42 no.2
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    • pp.297-318
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    • 2017
  • This study reviews the origin verification system of China via literature research and analyzes cases of Korean exports origin disapproved of Chinese customs clearance, to provide origin verification strategy recommendations for Korean companies exporting to China under Korea-China FTA. We reviewed the provisions of Chinese rules of origin and analyzed origin disapproved cases gathered from various presentations. The main results of the study have the following implications; First, the customs authority needs to establish a consultation channel with the customs authority of China, and origin certification issuing agencies should provide exporters with consulting services in the certificate issuing stage to reduce verification risk. Second, exporters need to pay attention to the formal requirements of the proof of origin, utilize the advance rulings program of differences in classification of items between Korea and China, and monitor regulatory change in China.

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A Study on the Revision Direction of Incoterms in Accordance with the Change of e-Trade Customs (전자무역관습의 변화에 따른 Incoterms 개정방향에 대한 연구)

  • Jung, Woo-Kyung;Kim, Tae-In
    • Korea Trade Review
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    • v.43 no.5
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    • pp.115-137
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    • 2018
  • The ICC is amending international trade rules such as Incoterms to respond to periodically changing international trade environments. Moreover, a drafting group has been formed for developing the eighth amendment and the Incoterms. Due to the recent development of information and communication technology, interest in smart work is increasing globally. Smart work is a concept that enables works to be performed without time and space constraints, and the mobile office is a typical form of smart work. Smart work has brought significant changes to the way that workers perform their jobs, and it has considerable impacts on international trade transactions. This study examines the impact of the development of information and communication technology on electronic trade customs and analyzes the revision process of Incoterms for electronic document informatization. Also, we provide implications for the 8th amendment of Incoterms.

The Judgment Criteria and Origin Verification Cases on "Exceptional Circumstances" in Application of FTA Preferential Tariffs (FTA 특혜관세 적용에 있어 "예외적인 경우"에 대한 판단기준과 검증사례 연구)

  • Kwon, Soon-Koog
    • Korea Trade Review
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    • v.43 no.3
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    • pp.199-218
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    • 2018
  • The force majeure in the international sale of goods has been widely used regarding liability and settlement of disputes in the event of breach of contract due to circumstances beyond the control of the parties. The purpose of this study is to examine the judgment criteria and cases concerning on force majeure in the application of FTA preferential tariffs. In order to achieve this purpose, this paper uses a literature review and case analysis on exceptional circumstances under the Korea·ASEAN FTA and the Korea·EU FTA. This study, this paper provides several implications for companies seeking preferential tariffs regarding the Korea·ASEAN FTA and the Korea·EU FTA. Korean companies are subject to the following: confirm the denial article of FTA preferential tariffs stipulated in the Korea·ASEAN FTA and the Korea·EU FTA, consider the judgment criteria on exceptional circumstances of customs authorities, confirm the extension criteria on the validity period of certificate of origin, confirm the reply criteria of verification result of the customs authorities of the exporting country, and confirm the violation of the principle of good faith for unrequested action on reply of verification result of customs authorities.

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A Study on Tariff Imposition Policy for Electronic Transmissions - Indonesia as a Case Study (전자적 전송물 관세 부과 정책에 관한 연구 -인도네시아 사례를 중심으로)

  • Asel Toktogulova;Dong-chul Kwak
    • Asia-Pacific Journal of Business
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    • v.15 no.2
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    • pp.283-298
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    • 2024
  • Purpose - This study examines whether Indonesia's new customs and tariff policies effectively support cross-border tariff control within the WTO's multilateral trade system and assist developing countries in achieving their public policy objectives. Through this analysis, the study aims to provide new perspectives and insights into trade policies in the digital commerce era. Design/methodology/approach - This study conducts a case analysis of Indonesia's customs and tariff policies on electronic transmissions, focusing on the purpose and rationale behind imposing tariffs on digital products, the potential violations of international trade norms, and the economic impact of such tariffs. Findings - This study concludes that Indonesia's policy of defining electronic transmissions as digital goods subject to customs tariffs is both necessary for increasing government revenue and supporting various public policy objectives. Additionally, it finds that this policy does not violate international norms and is feasible, providing valuable insights for other developing countries and international organizations in formulating trade policies for digital products. Research implications or Originality - This study demonstrates that Indonesia's digital goods tariff policy aims not only to increase revenue but also to achieve public policy objectives. It signifies a significant policy decision to promote the growth of the digital economy and support the development of digital economies in developing countries. Furthermore, Indonesia is analyzing detailed justifications and normative elements related to its digital goods tariff policy. Moreover, this represents an important and innovative approach to exploring avenues where developing countries can alleviate digital economic inequalities and enhance opportunities for economic development while adhering to existing international norms.

Increasing Transnational Threats and Terrorism and Establishment of Integrated Border Security Systems: Focused on U.S., Canada and Australia (초국가적 위협 및 테러리즘 증가와 통합국경안보체계 구축: 미국, 캐나다, 호주를 중심으로)

  • Yoon, Taeyoung
    • Convergence Security Journal
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    • v.17 no.4
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    • pp.69-78
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    • 2017
  • Since the September 11, 2001, transnational crimes and terrorism have increased, the importance of border security has been emphasized and integrated CIQ capability has been required. The U.S., Canada, and Australia are consolidating CIQ to strengthen border security, focusing on strengthening travelers and goods immigration control and airports, ports and land border security. In 2003, the U.S. established the Customs and Border Protection(CBP) under the Department of Homeland Security. Canada also established the Canada Border Services Agency(CBSA) under the Public Safety Canada in 2003. The Australian Customs and Border Protection Service was integrated with the Department of Immigration and Border Protection(DIBP) and the Australian Border Force was established in 2015. However, Korea operates a distributed border management system for each CIQ task which is unable to respond to complex border threats such as illegal immigration, entry of terrorists, smuggling of drugs, and gun trade in the airports, ports and land borders. In order to solve this problem, it is possible to consider integrating sequentially the customs and quarantine services which have high similarities, and to integrate the entire CIQ tasks with the Korea Customs Service delegated to the immigration control duties in the mid to long term. There is also a plan to benchmark the CIQ single accountability agencies in the U.S., Canada, and Australia in accordance with the Korean situation and to establish a new integrated border security organization.

A Study on the Chinese Dai Tattoo Culture (두룽족 여성의 얼굴 문신 문화에 관한 연구)

  • Huo-Tao;Hee-Kyung Lim
    • Journal of the Korean Applied Science and Technology
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    • v.40 no.2
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    • pp.348-354
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    • 2023
  • A tattoo is a cultural form that has been handed down to mankind for a long time. Traditional tattoo customs that have been handed down and developed in the various cultures of mankind have the important value of academic research in various fields such as history, art, society, etc. The Derung people, one of the minorities living in Yunnan Province and nearby areas in the southwest of China, have 'facial tattoo' customs. The traditional culture of the Derung people, which had maintained the form of primitive society until 1949 when the People's Republic of China was established, was passed down through oral tradition, so there are no preserved materials about their tattoo culture, showing the need for research on the culture. Therefore, it was conducted in two ways: a research on modern and contemporary literature and a field trip to Yunnan Province. The exact reason and time of facial tattoo customs are unknown, but the customs disappeared after being banned in 1966 due to the Chinese Cultural Revolution. The symbols and functions of facial tattoos can be largely divided into four categories, including religious worship, coming-of-age ceremonies, aesthetic decorations, and ethnic and social history, through an on-site survey and research by modern and contemporary scholars. And, it is known that women of the Derung People get tattoos from the age of 7 to 8. The design of facial tattoos became more complicated for upper-class women and simpler for lower-class women depending on the area they live. Tattoos are mainly performed by relatives, and mainly bamboo skewers and lixivium extracted from the bottom of the pot are used as the materials. Currently, there are fewer than 25 women of the Derung people with facial tattoos, and most of them are elderly. Therefore, they seem to disappear altogether within a few decades. Therefore, it is urgent to have documentation on the unique facial tattoo culture of the Derung people.

한국의 전통적 위생상의 풍습에 대한 문헌적 고찰 (II)

  • 이정숙;이성우
    • Journal of the East Asian Society of Dietary Life
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    • v.2 no.2
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    • pp.221-228
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    • 1992
  • A bibliographical study were designed under the purpose of the prevention and remedy in Dysentery, A boil, Syphilis, Pest and Pulmonary distoma by the Korean traditional sanitary customs and a superstition. The method of the Korean Traditional Folk Remedy used in this area was mainly food, which can be easily found around their house and easy to use.

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