• Title/Summary/Keyword: Customs Law

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A Study on the Benefit and Expected Effect of Introducing an AEO Programmes (우리나라 수출입기업의 AEO 인증제도 도입에 따른 혜택 및 기대효과에 대한 연구)

  • Kim, Jin-Kyu;Kim, Hyun-Jee
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.49
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    • pp.167-188
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    • 2011
  • The World Customs Organization (WCO) has designed standards to secure and to facilitate the ever-growing flow of goods in international commerce since 9.11 terrorism in U.S.A. These standards are set forth in the SAFE Framework of Standards, which was adopted by the WCO Council at its 2005 Sessions and the SAFE Framework incorporates the concept of the Authorized Economic Operator (AEO), and the Council directed the WCO to develop more detailed implementing provisions for the AEO concept. It is considered to be reliable in customs-related operations and ensures an equivalent level of protection in customs controls for goods brought into or out of the customs territory, whereas it is difficult for many Korean companies to make a decision of introducing the AEO certification programs because of a lack of cost and benefit information. In this article, We have reviewed the definition and the developing status of an AEO programmes and have studied the benefit and expected effect through documentary research methods. Therefore, it is essential for Korean companies to be certified the AEO programmes from Korea customs service for increasing security in international supply chains through risk management and customs compliance, in addition, the key-driver in the future will be expectations from the business community to work with AEO partners.

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Breach of international sales contract and Exemption possibility due to customs clearance impediment (통관차질(通關蹉跌)로 인한 무역계약(貿易契約) 위반(違反)과 면책(免責)의 가능성(可能性))

  • Chung, Jae-Wan
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.20
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    • pp.241-265
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    • 2003
  • The purpose of this paper is to examine the customs clearance impediment and trade parties breaches of international sales contract by the impediment. Customs clearance impediment arises when (a)clearance is not permitted, (b) importation goods are confiscated, (c)clearance delay without expectation, and (d) additional excessive trade cost caused in the process of clearance. This kind of clearance impediment may cause the breach of international sales contract. And it depends on its contents of contract and causal sequence i.e. cause and effect respectively in determining who is liable for it. If one party exemptions by Article 79 CISG, next three elements must be proved. (a)The failure was due to an impediment beyond his control; (b)the impediment was reasonably unforeseeable at the time of the conclusion of the contract, and (c)the impediment was reasonably impossible to overcome. But the customs clearance impediment is not easy to prove these three elements, the party who is responsible the customs clearance may not be exemptions by Article 79 CISG. And, according to review, it is concluded that the buyer, rather than seller, is liable for the damage which is caused in the process of clearance. It is also confirmed that the seller is sometimes liable for depending on clauses of contracts i.e. quality conditions.

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The Study on the Legal research for the Arrears Customs Duties Solution of the Transgression (관세체납해소 방안에 관한 법적 연구)

  • La, Kong-Woo;Lee, Seon-Pyo;Hong, Gil-Jong
    • International Commerce and Information Review
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    • v.11 no.4
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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.

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A Study on the Customs Classification Fallacy of certain ITA Goods (정보기술협정(ITA) 물품 품목분류 오류 사례 연구)

  • Park, Min-Gyu
    • Korea Trade Review
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    • v.44 no.2
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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.

The Systematic Structure of the Customs Act and Criminal Sanctions (관세법과 형벌체계의 구조)

  • 이경호
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.5 no.2
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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.

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Wild Ginseng Digger's Digging Custom and Its Special Servitude of Korean Civil Act (산삼 심마니 채삼 관습과 민법상 특수지역권)

  • Byungil Bae
    • Journal of Ginseng Culture
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    • v.5
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    • pp.77-96
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    • 2023
  • This study looks at the origin of a wild-ginseng, Korean ginseng, and traces the origin of associated wild-ginseng digging customs back to the Annals of the Joseon Dynasty. These historical customs helped Korea gain control over its wild ginseng resources following Japanese colonization acts, Korea's present-day forest laws, and Korean Civil Law. Prior to Japanese colonial rule in Korea (1910-1945), ginseng digging was a common custom, but Imperial Japan distorted Korea's own legal principles of the public rights of wild-ginseng digging during this colonial period. Distorted legal principles concerning digging customs continued after Korea's liberation from Japanese rule and were maintained until the enforcement of the Korean Civil Law in 1960, when legal principles of the right of common were changed to special servitude. The origin of the right of common can be found in the Sichojang of the Joseon Dynasty. The Sichojang, a place where local residents jointly collected firewood and fed livestock, was the minimum right to life and interest at the time. Since the right of common was the right to life, Imperial Japan attempted to abolish it, but it was never successful. In addition, distorted legal principles have been maintained in present-day forestry-related laws and regulations. Over 75 years since the liberation from Japanese rule in 1945, it is imperative to break away from the distorted legal principles and acknowledge that digging custom rights have changed from common customs to a special servitude under Korean Civil Law. Hence, an organization of wild-ginseng diggers is an unincorporated association, and their wild-ginseng digging customs can be constituted as a special servitude. Hence, their practices should be considered valid under customary law. Through this, it will be possible to clarify the legal nature and grounds for ginseng-related wild-ginseng digging activities, as well as the civil responsibility for the activities of wild-ginseng diggers.

Theoretical Foundations Of Election Campaign Research: Problems, Approaches And Methods

  • Dreshpak, Valerii;Pavlenko, Evgen;Babachenko, Nataliia;Prokopenko, liudmyla;Senkevych, Hennadii;Marchuk, Mykola
    • International Journal of Computer Science & Network Security
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    • v.21 no.9
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    • pp.113-117
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    • 2021
  • The article defines the basic concepts: "election campaign", "social capital", "conversion of social capital"; the principles and methods of research of social capital conversion in election campaigns are studied; the process of using social capital in politics is defined; ways of converting social capital into politics are considered; the possibilities of converting social capital in election campaigns are described. Election campaigns have been found to be a successful form of social capital conversion. The ability to use social capital in the election campaign speaks of its high potential. Election campaigns are not an effective use of social capital.

An analysis on supporting programs of procuring goods for export in Korea

  • Kim, Jae-Seung;Park, Se-Hoon;Choi, Young-Joo
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.48
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    • pp.79-100
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    • 2010
  • To promote the nation's exports, in Korea several government led programs are alive for procuring and manufacturing goods for export. The trade supporting programs are consisted of Trade Financing Program, Trade Tax Program, and Trade Insurance. The programs are summarized ; First, Trade Financing Program is available to exporters of procuring raw materials and finished goods for export. It is extended with exceptionally low interests from the Korean commercial banks. Second, Trade Tax Program provides whole or part of customs drawback to exporters. customs drawback is' made when exporters meet requirements of Customs for export. Third, Trade Insurance Program cover risks of uncertainty which is beyond the exporters' capacity at low insurance premium. It is suggested that the exporters have deep knowledge of these three programs to their ends. Especially Trade Financing Program and Trade Insurance Program can be a combined work for the financially weak SMEs. Further, there are rooms for these programs to develop to enhance the competitiveness of SME exporters.

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Factors Affecting Efficiency of Electronic Customs and Firm Performance in Vietnam

  • NGUYEN, Hang Thanh;GRANT, David Bruce;BOVIS, Christopher;NGUYEN, Thuy Thi Le;MAC, Yen Thi Hai
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.2
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    • pp.151-164
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    • 2021
  • The paper identifies the enablers (drivers) and inhibitors (barriers) influencing e-customs implementation in Vietnam (known as a developing country with a lower technological environment) along with determining the impact of e-customs on firm performance. The survey was conducted with the representatives (managers) of firms in five cities and provinces dominating Vietnam's international trade. The data was analyzed using structural equation modeling (SEM). The findings show two significant drivers (enablers) - relative advantages and national culture, while compatibility and ease of use are the barriers. Previous studies showed that cultural dimensions related to 'uncertainty acceptance' and 'individualism' encourage innovation; however, this paper demonstrates that 'uncertainty avoidance' and 'collectivism' promote e-customs deployment in Vietnam. Previously, Vietnamese culture was known for scoring high on cultural dimensions related to 'power distance' and 'short-term orientation'. However, today, as an emerging country, Vietnamese has switched to 'low distance' and 'long-term orientation', especially in terms of e-customs innovation. Additionally, the paper also emphasized that e-customs implementation had a positive influence on firm performance in Vietnam. Based on the results of the paper, policy-makers can devise essential solutions to enhance e-customs implementation as well as managers of firms can set-up strategies to adapt to the modernized environment.