• 무역학회지
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• 제44권2호
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• pp.189-202
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• 2019

The Harmonized System comprises about 5,000 commodity groups; each identified by a six digit code, arranged in a legal and logical structure and is supported by well-defined rules to achieve uniform classification. This study reviews the appropriateness of Korea Customs Service and Tax Tribunal's customs classification decisions concerning the interpretation and application of the Harmonized System for certain ITA goods. Korea Customs Service had classified arbitrary and had not applied in dubio pro reo principle. This paper finds that 57% of Korea Customs Service's classification decisions have erred. Korea government need to take measures to secure uniform interpretation of the HS and its periodic updating in light of developments in technology and changes in trade patterns. This paper suggest to amend customs law and regulation concerning classification committee.

• Journal of Korea Trade
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• 제23권8호
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• pp.110-131
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• 2019

Purpose - This paper investigates the implications for facilitating trade in the products of Industry 4.0. To identify the issues caused by the conflicts of policy objectives such as applying the tariff concession under the ITA and imposing the export control, by exploring the case of classification of drones. Design/methodology - We adopted a single case study method to gain a deeper understanding of the complex and multifaceted issues of Customs classification in the context of facilitating trade in the products of Industry 4.0. This study employs the case of drones to explore how these issues of Customs classification affect trade facilitation. We ensured the internal validity of the study by confirming the pattern of the results with the existing theories. Findings - Our main findings can be summarised as follows: the intrinsic nature of the products that converge several technologies causes issues in the classification. The inconsistency in product classification delays customs clearance by hindering the Customs risk-management system that pinpoints products subject to controls. To address the issues, therefore, we proposed fundamental reforms of Customs to empower themselves with management roles. Facilitating trade in the products of Industry 4.0 requires more enhanced Customs capability. Therefore, the reforms should include comprehensive capacity-building activities, such as changes in staff-trainings, promotion system, organisation and culture. Customs also need roles in robust designing of cooperative systems to compensate for the lacks of controls and to ensure concrete risk management for expedited Customs procedures. As well, by equipping the Single Window of Customs with crucial control functions of other ministries, Customs need to support the cooperation. The role of harmonising various preaudits of other ministries with its own is another essential role that ensures predictability of clearance procedure. Originality/value - There are scanty studies in the field of knowledge about what obstacles exist and what solution is available in the course of transforming to 'Industry 4.0'. In filling out the gap of knowledge, this paper is of academic significance in that it applies the research theory on trade facilitation for the specific cases of classification of the product of Industry 4.0 to verify its effectiveness and to extend the subject of the studies to the scope of Industry 4.0. It also has practical significance in that the results have provided implications for reforms of Customs procedures to facilitate trade in the products of Industry 4.0.

• International Journal of Advanced Culture Technology
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• 제8권1호
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• pp.165-172
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• 2020

Industrial Revolution means the improvement of productivity through technological innovation and has been a driving force of the whole change of economic system and social structure as the characteristic of technology as the tool of this productivity has changed. Since the first industrial revolution of the 18th century, productivity efficiency has been advanced through three industrial revolutions so far, and this fourth industrial revolution is expected to bring about another revolution of production. In this study, the demand for the introduction of artificial intelligence(AI) technology has been increasing in various business fields due to the rapid development of ICT technology, and the classification of HS(harmonized commodity description and coding system) items has been decided using artificial intelligence technology, which is the core of the fourth industrial revolution. And it is enough to construct HS classification system based on AI technology using inference and deep learning. Performing the HS item classification is not an easy task. Implementation of item classification system using artificial intelligence technology to analyze information of HS item classification which is performed manually by the current person more accurately and without any mistake, And the customs administrations, customs offices, and customs agencies, it is expected to be highly utilized in the innovation of trade practice and the customs administration innovation FTA origin agent.

• 지능정보연구
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• 제29권1호
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• pp.203-214
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• 2023

우리나라 관세청은 효과적인 원스톱(One-stop) 업무 처리가 가능한 전자통관 시스템으로 효율적으로 업무처리를 하고 있지만 기술의 발달과 비대면 서비스의 증가로 매년 수출입건수가 증가하고 있으며 그에 따른 업무량도 폭증하고 있는 실정으로 이에 따른 보다 효과적인 방법이 매우 필요하다. 수입과 수출은 모든 물품에 대한 분류 및 세율 적용을 위한 HS Code(Harmonized system code)가 필요하고 해당 HS Code를 분류하는 품목 분류는 전문지식과 경험이 필요한 업무 난이도가 높고 관세 통관절차에서 중요한 부분이다. 이에 본 연구는 품목 분류 의뢰서의 물품명, 물품상세설명, 물품 이미지 등의 다양한 유형의 데이터 정보를 활용하여 멀티모달 표현 학습(Multimodal representation learning) 기반으로 정보를 잘 반영할 수 있도록 딥러닝 모델을 학습 및 구축하여 HS Code를 분류 및 추천해 줌으로써 관세 업무 부담을 줄이고 신속한 품목 분류를 하여 통관절차에 도움을 줄 것으로 기대한다.

• 디지털산업정보학회논문지
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• 제19권3호
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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.

• 한국중재학회지:중재연구
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• 제8권1호
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• pp.293-322
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• 1998

General Administrative Procedures of the Preshipment Inspection 1. Initial notification Preshipment Inspection is initiated by Agency when it receives notice either from the importing country, or the seller, that an export needs to be imspected 1.1 Notice from the importing country 1.2 Notice from the seller 2. Preliminary price verification After receipt of initial notification, Agency undertakes, Where possible, a preliminary price verification, based upon the Inspection Order and other contractual documents received. 3. Customs classification When required by the Government of the importing country. Agency forms an opinion of the Customs Classification Code based upon the Customs Tariff Book and Rules of Classification of the country of importation. The Customs Classification Code determines the tariff rate on the basis of which the importer will be required to pay import duties. 4. Import eligibility 5. Arrangements for physical inspection 5.1 Inspection request from seller 5.2 Place of inspection 5.3 Date of inspection 5.4 Physical inspection procedures 6. Physical inspection results When the physical inspection is completed, the inspector submits his report to the Agency office and the result of inspection will be communicated to the seller and, where applicable, the place of inspection. The result will state: satisfactory or conditional of unsatisfactory. The seller is welcome to present his views in writting to Agency in the event there is any query regarding the issuance of a conditional of unsatisfactory inspection result. 6.1 Satisfactory 6.2 Conditional 6.3 Unsatisfactory 7. Shipment of the goods The seller is advised to check with Agency prior to shipment if the physical inspection result has not been received or there are any doubts concerning whether a Clean Report of Findings will be issued. 8. Final price verification and classification Based on the results of physical inspection and appropriate final documents, Agency finalises the price verification and the Agency opinion of Customs classification code. When the preliminary price verification has not resulted in any unresolved questions and the inspection result and other documents received are consistent with the preliminary documentation, Agency will not normally require any additional information. The main exception would be if the terms of sale require reference to prices at the date of shipment. 9. The Report of Findings 9.1 Types of Reports of Findings - Clean Reports of Findings(CRF) The Agency will issue a Clean Reports of Findings(CRF), or equivalent document, normally within two working days after receipt of the necessary correct final documents and a satisfactory result in all aspects of the inspection. - Discrepancy Report.

• 한국식품영양학회지
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• 제26권3호
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• pp.352-357
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• 2013

This study estimates the classification criteria which distinguishes the types of omega-3 health functional foods, fish oils and fish oil usages through $^{13}C$-NMR spectra and fatty acids contents analysis. The major fatty acids of omega-3, eicosapentaenoic acid (EPA, $C_{20:5}$) and docosahexaenoic acid (DHA, $C_{22:6}$) are being analyzed. 10 ethyl ester (EE) forms and 10 triglyceride (TG) forms are the most common types of fish oils for 20 omega-3 products. Gas chromatography (GC) analysis generally shows the matching EPA and DHA contents of the products listed on the notation. But EE form contents of EPA and DHA are higher and are more varied than the TG form. Most of the samples of EPA/DHA ratio show different content ratios of indicated on the products when comparing with standards. The $^{13}C$-NMR analysis of EPA and DHA on sn-1,3 and sn-2 carbonyl peak position with fish oil triglycerides display whether the reconstituted triglycerides (rTG) are being confirmed or not. As a result of the 9 TG form, the 10 TG products showed similar values: EPA sn-1, 3; 13.46~15.66, sn-2; 3.00~4.52, DHA sn-1, 3; 2.43~4.40, sn-2; 3.84~6.36. But one product showed lower contents (EPA: sn-1, 3; 5.88, sn-2; 2.86, DHA sn-1, 3; 2.29, sn-2; 5.95) of EPA, thus it can be considered a different type of oil and only matched six products according to the label. This study is intended to provide basic materials which identify the status for the types and quality of omega-3 fish oil products according to fatty acids profiles and the $^{13}C$-NMR spectrum confirmed the location specificity of EPA and DHA.

• 통상정보연구
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• 제17권3호
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• pp.203-222
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• 2015

본 연구에서는 미국의 판례와 법제를 살펴봄으로서 기존의 FTA관련한 법제연구가 주로 협정문해석을 위주로 하는 점을 보완하였다. 또한 향후에 우리 기업이 분쟁의 발생에 대비한 법적대응방안을 구체적으로 세우는데 연구의 주된 목적이 있다. 미국의 FTA특혜관세를 관장하는 법은 주로 미국관세법(Tariff Act of 1930)이라 할 수 있고, 이를 보완하기 위하여 각국과 체결한 자유무역협정과 연계하여 관세행정을 시행하고 있다. 연방관세법에서 주로 쟁점이 되는 사항은 상품의 분류와 관련하여 통합관세율표(Harmonized Tariff Schedule of the United States)의 해석문제라고 할 수 있다. 한미FTA협정문과 미국관세법에 의해 분쟁을 판단함에 있어 미국연방법원은 연방세관이 내리는 결정에 대하여 비교적 우호적인 태도를 취하고 있음을 알 수 있다. 이는 미연방세관당국이 통관과정에서의 많은 규제경험으로 법적인 하자를 크게 노정하지 않고 관세행정을 다루고 있음을 의미한다. 따라서 한국의 수출업자는 미국 진출시에 발생할 수 있는 관세법상의 문제점을 미리 점검하고 세관당국의 규제선례를 적극적으로 수집하여 미국세관당국의 조치를 사전에 예상하고 이에 대한 대비책을 미리 세우는 것이 중요할 것이다.

• 한국빅데이터학회지
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• 제8권1호
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• pp.157-165
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• 2023

수산물은 많은 국가의 주요한 단백질 공급원이며 소비가 증가하고 있다. 우리나라도 수산물 소비는 증가하는 반면 자급률은 낮아지고 있으며, 수산물의 수입량이 증가함에 따라 안전관리의 중요성이 높아지고 있다. 국내로 수입되는 수산물은 110여 개 국가로부터 수백 종에 이르며, 수입 수산물의 안전관리를 검사관의 경험에만 의존하는 것은 한계가 있다. 데이터를 기반으로 수입 수산물 통관검사 결과를 예측할 수 있는 모델을 개발하여 수입신고서가 제출되었을 때 수산물의 부적합 가능성을 판단하는 머신러닝 분류 모델을 생성한다. 수입수산물 통관검사 결과 부적합율은 1% 미만으로 매우 낮은 불균형 데이터이므로 이러한 특성을 보완할 수 있는 샘플링 방법을 비교 연구하였고, 분류결과를 해석할 수 있는 전처리 방법을 적용하였다. 여러 가지 머신러닝 기반의 분류모델 중에서 랜덤포레스트와 XGBoost가 좋은 성능을 보였다. 통관검사 결과 적합과 부적합을 모두 잘 예측하는 모델은 ADASYN과 원-핫 인코딩을 적용한 랜덤포레스트 기본 모델이며 정확도 99.88%, 정밀도 99.87%, 재현율 99.89%, AUC 99.88%이다. XGBoost는 오버샘플링과 인코딩 종류에 상관없이 모든 지표가 90%를 넘겨 가장 안정적인 모델이다.

• 통상정보연구
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• 제16권1호
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• pp.91-116
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• 2014

FTA가 확대됨에 따라 FTA별로 상이한 원산지결정기준을 활용한 특혜 수혜가 점차 어려워지고 있다. 특히 전문인력과 정보가 부족한 중소기업은 정확한 품목분류를 통한 원산지결정에 상당한 어려움을 겪고 있는 실정이다. 따라서 본 논문에서는 품목분류 지식이 부족한 비전문가도 수출입 상품의 품목분류를 손쉽게 하여 FTA를 최대한 활용할 수 있도록 지원하는 정보기술 활용방법으로서, 품목분류를 시뮬레이션 할 수 있는 기술적인 요소와 로직 등을 검토하였다. 그리고 이를 위해 품목분류를 위한 요소를 물품별로 분석해 사례베이스를 구축하여 품목번호 결정을 지원하는 기술을 제시하였다. 본 시스템의 사용자는 FTA 컨설팅 효과뿐만 아니라 교육 효과가 있는 품목분류 자가결정 시스템을 활용함으로써, 품목분류에 대한 자체점검이 가능하고 품목분류에 드는 시간과 비용을 줄일 수 있으며, 정확한 품목분류에 근거하여 원산지증명서를 발급하여 FTA 특혜관세 혜택을 향유할 수 있음에 따라 경쟁력을 강화할 수 있는 이점을 누릴 수 있을 것이다.