• 제목/요약/키워드: Duty drawback

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한-EU FTA 협상에서 관세환급제도에 대한 논의와 경제적 효과 (A Review on the discussion of the duty drawback system in Korea-EU FTA negotiations)

  • 박현희
    • 통상정보연구
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    • 제12권2호
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    • pp.213-237
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    • 2010
  • Duty refund taken exports of raw materials in the manufacture of goods for import duties paid, and refunds, as a system, enhance the price competitiveness of domestic exporters to promote exports is established for them. The duty drawback system is consumed in the production of export goods levied on imported inputs does not exceed the level of reimbursement is established within the WTO rules do not restrict the export support policy is one of. Korea-EU FTA negotiations is a drawback in the ongoing maintenance of claims, while the EU claims that the duty drawback system can not be negotiated until the end of the field of focus is discussed. Intermediate goods imports to Korea is a higher percentage was pointed out the importance of duty drawback, EU FTA, the duty drawback is not a party to remain exporters of raw materials, such as 3rd party can not go back because the benefits were opposed to. The final one-EU Concessions for the current duty drawback system was to maintain continuous.

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한중 관세환급제도에 관한 비교분석 (Comparative Analysis of Customs Drawback Systems in Korea and China)

  • 라공우;이선표;홍길종
    • 통상정보연구
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    • 제13권1호
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    • pp.217-241
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    • 2011
  • 관세는 국가재정수입 또는 국내산업보호를 목적으로 수출입물품에 대하여 부과하는 조세이고, 관세환급은 원자재를 수입 가공해 만든 완제품을 수출할 때 해당 원자재의 수입 관세를 돌려주는 것으로 수출상품의 경쟁력을 지원하는 것이다. 특히 한국과 중국의 교역규모는 2010년 현재 다른 국가에 비해 가장 크므로 중국과 관련된 기업은 중국의 관세제도, 즉 관세환급에 대해 정확히 이해하는 것이 필요하다. 중국의 수출재화에 대한 증치세 관련 규정은 다소 복잡하고 일관성 없는 정책으로 인하여 이해하기 어렵기 때문에 본 연구의 결과는 의미가 있다. 또한 2010년 현재 한국의 경우 관세환급은 4조176억6백만원이고, 중국의 경우에도 7328억위안에 달해 금액으로도 그 중요성이 크다고 볼 수 있으므로 한국과 중국의 관세환급에 대해 비교하여 이해하는 것은 의미 있는 연구이다.

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

  • 라공우;이선표;홍길종
    • 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.

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New Three-Level PWM DC/DC Converter - Analysis, Design and Experiments

  • Lin, Bor-Ren;Chen, Chih-Chieh
    • Journal of Power Electronics
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    • 제14권1호
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    • pp.30-39
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    • 2014
  • This paper studies a new three-level pulse-width modulation (PWM) resonant converter for high input voltage and high load current applications. In order to use high frequency power MOSFETs for high input voltage applications, a three-level DC converter with two clamped diodes and a flying capacitor is adopted in the proposed circuit. For high load current applications, the secondary sides of the proposed converter are connected in parallel to reduce the size of the magnetic core and copper windings and to decrease the current rating of the rectifier diodes. In order to share the load current and reduce the switch counts, three resonant converters with the same active switches are adopted in the proposed circuit. Two transformers with a series connection in the primary side and a parallel connection in the secondary side are adopted in each converter to balance the secondary side currents. To overcome the drawback of a wide range of switching frequencies in conventional series resonant converters, the duty cycle control is adopted in the proposed circuit to achieve zero current switching (ZCS) turn-off for the rectifier diodes and zero voltage switching (ZVS) turn-on for the active switches. Finally, experimental results are provided to verify the effectiveness of the proposed converter.

FTA 무역환경에서의 관세행정 전략 (Customs Administration strategies under FTA's trade environment)

  • 최희인
    • 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.

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Torque Ripple Reduction in Direct Torque Control of Five-Phase Induction Motor Using Fuzzy Controller with Optimized Voltage Vector Selection Strategy

  • Shin, Hye Ung;Kang, Seong Yun;Lee, Kyo-Beum
    • Journal of Electrical Engineering and Technology
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    • 제12권3호
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    • pp.1177-1186
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    • 2017
  • This paper presents a torque ripple reduction method of direct torque control (DTC) using fuzzy controller with optimal selection strategy of voltage vectors in a five-phase induction motor. The conventional DTC method has some drawbacks. First, switching frequency changes according to the hysteresis bands and motor's speed. Second, the torque ripple is rapidly increased in long control period. In order to solve these problems, some/most papers have proposed torque ripple reduction methods by using the optimal duty ratio of the non-zero voltage vector. However, these methods are complicated in accordance with the parameter. If this drawback is eliminated, the torque ripple can be reduced compared with conventional method. In addition, the DTC can be simply controlled without the use of the parameter. Therefore, the proposed algorithm is changing the voltage vector insertion time by using the designed fuzzy controller. Also, the optimized voltage vector selection method is used in accordance with the torque error. Simulation and experimental results show effectiveness of the proposed control algorithm.

열관과 상변화물질을 일체형으로 병렬 배열한 위성용 열제어 부품 연구 (Study on the Satellite Thermal Control Hardware Composed of Two Parallel Channels Working for Heat Pipe and Phase Change Material)

  • 김택영;현범석;이장준;이주훈
    • 한국항공우주학회지
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    • 제38권11호
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    • pp.1087-1093
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    • 2010
  • 열관(HP)과 상변화물질(PCM)을 병렬로 배열한 일체형 위성 열제어 H/W를 제안하였다. HP-PCM 모듈은 제한적인 의미에서 일종의 off-the-shelf 부품으로써, PCM을 위한 별도의 열설계와 형상설계 등을 수행하지 않더라도 기존에 사용하고 있는 HP처럼 크기나 개수 등만을 설계함으로써 온도제어를 달성할 수 있도록 하였다. 주기적인 발열이 있는 부품의 온도제어를 위하여, 제안한 HP-PCM 모듈이 적용된 위성 방열판을 설계하고 상세모델을 수립하여 수치해석을 수행하였다. 각각 PCM이 없는 경우와 PCM을 장입한 경우에 대하여 수치해석을 수행하였으며, 등가평균값의 주기적인 변화에 대한 비교분석을 통하여 PCM의 축열과 방열에 의한 열분산이 매우 효과적임을 확인하였다. HP가 작동하지 않는 경우에 대한 수치해석을 통하여 열전도도가 작은 PCM의 사용한계를 제안한 HP-PCM 모듈을 이용하여 극복할 수 있음을 확인하였다.

Prevention of P-i Interface Contamination Using In-situ Plasma Process in Single-chamber VHF-PECVD Process for a-Si:H Solar Cells

  • Han, Seung-Hee;Jeon, Jun-Hong;Choi, Jin-Young;Park, Won-Woong
    • 한국진공학회:학술대회논문집
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    • 한국진공학회 2011년도 제40회 동계학술대회 초록집
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    • pp.204-205
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    • 2011
  • In thin film silicon solar cells, p-i-n structure is adopted instead of p/n junction structure as in wafer-based Si solar cells. PECVD is a most widely used thin film deposition process for a-Si:H or ${\mu}c$-Si:H solar cells. For best performance of thin film silicon solar cell, the dopant profiles at p/i and i/n interfaces need to be as sharp as possible. The sharpness of dopant profiles can easily achieved when using multi-chamber PECVD equipment, in which each layer is deposited in separate chamber. However, in a single-chamber PECVD system, doped and intrinsic layers are deposited in one plasma chamber, which inevitably impedes sharp dopant profiles at the interfaces due to the contamination from previous deposition process. The cross-contamination between layers is a serious drawback of a single-chamber PECVD system in spite of the advantage of lower initial investment cost for the equipment. In order to resolve the cross-contamination problem in single-chamber PECVD systems, flushing method of the chamber with NH3 gas or water vapor after doped layer deposition process has been used. In this study, a new plasma process to solve the cross-contamination problem in a single-chamber PECVD system was suggested. A single-chamber VHF-PECVD system was used for superstrate type p-i-n a-Si:H solar cell manufacturing on Asahi-type U FTO glass. A 80 MHz and 20 watts of pulsed RF power was applied to the parallel plate RF cathode at the frequency of 10 kHz and 80% duty ratio. A mixture gas of Ar, H2 and SiH4 was used for i-layer deposition and the deposition pressure was 0.4 Torr. For p and n layer deposition, B2H6 and PH3 was used as doping gas, respectively. The deposition temperature was $250^{\circ}C$ and the total p-i-n layer thickness was about $3500{\AA}$. In order to remove the deposited B inside of the vacuum chamber during p-layer deposition, a high pulsed RF power of about 80 W was applied right after p-layer deposition without SiH4 gas, which is followed by i-layer and n-layer deposition. Finally, Ag was deposited as top electrode. The best initial solar cell efficiency of 9.5 % for test cell area of 0.2 $cm^2$ could be achieved by applying the in-situ plasma cleaning method. The dependence on RF power and treatment time was investigated along with the SIMS analysis of the p-i interface for boron profiles.

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