• 통상정보연구
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• 제6권2호
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• pp.243-263
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• 2004

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.

• 통상정보연구
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• 제11권4호
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• pp.263-287
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• 2009

This paper aims at examining whether the current Korean customs punishment system is appropriate and reasonable for eliminating customs offenses, such as smuggling, and explores ways to improve the penal provisions of customs law. The current multiple fine system, governed by the penalty for evasion of customs duty, penalty for abatement and exemption by fraud or unfair practices and penalty for drawback by fraud or unfair practices, clearly violates a sense of responsibility and the constitutional principle of no excess punishment. Therefore it should be changed to a fixed fine system and confiscate and collect in addition the items with customs evasion and exemption by fraud or unfair practices.

• 해양환경안전학회지
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• 제5권2호
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• pp.141-165
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• 1999

The Customs Act provides for a general rule all goods entering Korea shall be subject to customs duties as set in the customs tariff schedules as other fees and taxes determined except those excluded by virtue of the Customs Act or intentional agreements. Importation begins from the time carrying vessel or aircraft enters Korea territorial jurisdiction with the intention to unload the same until the time the goods are released or withdrawn from the customhouse upon payment of the appropriate duties. Imported articles may be categorized into prohibited importations, dutiable importations and conditionally free importation. Some other articles are qualifiedly prohibited, meaning they can enter the country after compliance with certain conditions. If there is any conduct violating these act, criminal sanctions may be imposed for the prevention and suppression of smuggling and other frauds, and the enforcement of tariff and customs act. As a result importers who intentionally violates Korea Customs Act may be subject to criminal prosecution. Many major provisions of customs act have imposed severe sanctions for customs crimes in comparison with other crimes due to general rule of criminal law. There is a great deal of activity in Pusan area relating to smuggling of narcotics and prohibited drugs, obscene articles and weapons. On one side, criminals who seek to profit by narcotics or drug threaten public health and human environment, On other side, weapon smuggling is a significant threat to our national security. However the studies on customs crime and customs act have not been viewed. Thus this Article overviews especially the customs crime and criminal sanction focused on domestic customs act.

• 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.

• 무역학회지
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• 제47권5호
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• pp.129-145
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• 2022

Recently, Korean customs authorities have attempted to impose customs duties on the warranty charges paid by Korean subsidiaries ("the taxpayers") of multinational corporations to their overseas headquarters, or their affiliates, as indirect payment of the price actually paid or payable for imported goods and services, and the taxpayers' complaints have been steadily increasing. The key issue of Korean Supreme Court decision, 2018Du56619, revolves around opposing interpretations of the Korea Customs Act and the WTO's Customs Valuation Agreement in determining who is responsible for paying duties levied on warranty charges. The Supreme Court's ruling was consistent with its previous interpretations of the WTO agreement on customs valuations. The Supreme Court ruled in favor of the plaintiff, a Korean subsidiary, stating that the overseas corporate headquarters' payments of warranty charges to Korean dealers are made on behalf of the Korean subsidiary, which is ultimately responsible for covering warranty charges. Thus, the Korean subsidiary's settlement of the warranty charges to their Korean dealers through the overseas headquarters is effectively the same as a direct payment to the dealers. Therefore, the Korean subsidiary performed warranty services on its liability and account. As such, the court ruled that warranty charges should not include tariffs on the indirect payment for warranty services in such cases. This paper presents the comparative legal implications for the warranty charge clauses in the WTO agreement and the Korean Customs Act and analyzes the Supreme Court's decisions.

• 한국중재학회지:중재연구
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• 제29권4호
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• pp.141-164
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• 2019

The purpose of this paper is to examine the customs clearance and arbitration systems of Vietnam, Indonesia, and Thailand, from among ASEAN countries, and to present the practical implications. This paper analyzes the customs and arbitration systems through a literature review by collecting data from papers, research reports, and laws and regulations related to Vietnam, Indonesia, and Thailand. There are significant differences between these countries in relation to customs and payment of customs duties. Also, they have different procedures for the appointment of arbitrators if there is no agreement by the parties as to the number of arbitrators. Therefore, a comparison of the arbitration system and customs clearance procedures in ASEAN countries is timely and necessary, and there is a need for more research to be conducted in the future.

• International Journal of Computer Science & Network Security
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• 제22권10호
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• pp.347-351
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• 2022

The article is devoted to the formation of approaches to improving the system of administration of customs payments in modern conditions. It is established that important components of the administration of customs payments are customs expertise, customs value assessment, and control over the declaration of goods to ensure the completeness and timeliness of customs duties payments to the budget. It is found that the practice of customs administration shifts the emphasis of foreign trade regulation to the use of the principles of work implying the use of the latest technologies for the preliminary electronic exchange of information, remote customs clearance of goods without the physical presence of an official, and consistent application of risk management. It is established that an important place in the structure of the state authorities regulating the foreign economic activity is given to the customs service. Furthermore, the existing problems in the implementation of international trade operations necessitate the improvement of approaches to the customs regulation of export-import activities of enterprises.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.213-224
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• 2020

The study assesses the impact of trade liberalization factors on changes in customs revenues in Vietnam. Research data was conducted between 2002 and 2017 on the official website of the Government's Web Portal and The World Bank. This paper uses the vector error correction model to estimate the short-term and long term relationship between data series. The results have proven that tariff reductions have a positive effect on short-term and long-term customs revenues in Vietnam. However, the implementation of other international commitments on trade liberalization has positive short-term and long-term negative impacts on customs revenues in Vietnam. The study's results also show that exchange rate has no effect on changes in customs revenues in the short term but it has a strong impact on increasing customs revenues in the long run. Based on these findings, the article also suggests a number of policies to ensure customs revenues in Vietnam in future. In order to ensure customs revenues, the government of Vietnam should: (1) having some policy to improve the efficiency of customs management in Vietnam; (2) Building appropriate VND exchange rate policy; (3) Establishing reasonable non - tariff barriers to prevent fraud and ovations cause losses in customs revenues.

• 한국디지털정책학회:학술대회논문집
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• 한국디지털정책학회 2007년도 춘계학술대회
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• pp.33-40
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• 2007

The Customs Administration, unlike other administrative service, should respond to constantly changing external environment. The Customs has to actively adapt itself to government policy changes, economic changes and international environment changes to facilitate the flow of trade logistics and maintain trading relations wi th other countries. The purpose of this paper is to explain policy directions of the Korea Customs Service which enforces various policies related to tariff and non-tariff barrier elimination for the trade liberalization while the Korean government is pursuing FTAs on a multi-track basis. This paper aims to seek ways to apply FTA policies to the Korean society and economy in a smooth manner. First of all, this paper examines changes in Customs administration brought by the proliferation of FTAs to such areas as FTA negotiations, import/export management, duties and taxes collection, drawback reduction/exempt ion of duty application area of preferential tariff rate and country of origin management. Then, the paper sets FTA missions of "supporting Customs Administration to lead the new trend of free trade environment" after analyzing the environment changes. To achieve the FTA mission mentioned above, the KCS designated 4 strategies and 40 implementation tasks. The 4 strategies are named "4C Strategies" taking initial letters from Client-oriented, Customized procedures, Cooperation and Constitution. "4C" also refers to Foresee(strategies to foresee the successful establishment of FTA policies) or For C(Customer or Customs). The KCS will continue to create new tasks through various channels and monitor their implementation process, and to help FTA regime successfully take root in Korea.

• 통상정보연구
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• 제19권2호
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• pp.25-44
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• 2017

국제무역에서 전자상거래가 차지하는 비중은 급속도로 증가하고 있지만, 가장 기본적인 개념정의와 적용규범에 대한 합의도 이루어지지 않은 상태이다. WTO에서는 '디지털 콘텐츠'에 잠재적 무관세를 시행하는 한편 작업계획(Work program)을 통해 전자상거래에 대한 폭넓은 연구를 진행하고 있으며, 각국은 FTA 등의 협정을 통해 자국의 이익을 추구하고 있다. 본 연구는 한국이 체결 시행하고 있는 FTA 중에서 전자상거래에 관한 규정을 비교 분석하였다. 한국의 FTA전자상거래 규정은 무관세, 다른 장(chapter)의 규정과 충돌 시 다른 장의 규정 우선, 전자인증, 개인정보보호, 소비자보호 등에 대해서는 공통적이지만, 전자상거래의 대상을 각기 다르게 정의하고 있고, 전자상거래의 분류 및 적용규범에 대해서는 유보하고 있으며, 비차별대우에 대해 다르게 규정하는 등 일관성이 부족하고 체계적이지 못한 상황이다. 한국은 WTO 등의 연구에 참여하고, 미국, EU, 중국 등이 체결 시행하고 있는 FTA전자상거래 규정을 분석하여 적극적 탄력적으로 대처할 필요가 있다.