• 무역상무연구
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• 제44권
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• pp.213-238
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• 2009

This thesis examines the problems faced in the clearance procedures of Korea's e-customs system for which improvements are necessary, and suggests various ways of overcoming those problems. Practical implications regarding the advancement of Korea's e-customs system are as follows. First, the substructure of the e-customs clearance system, which is the basis for the establishment of a global single window, should be developed into a more modern and advanced system. Second, additional improvements in the law are required to render the broad array of Internet-based export and import documents legally binding. Third, customized services should be provided in order to improve the operating efficiency of the e-customs clearance system. Fourth, the reputation of Korea's e-customs clearance system should be raised via the strengthening of a cooperative system between concerned parties, including exporters and importers. This innovative approach to systematic improvements will come about when we can simplify current customs clearance procedures and establish a fairer customs inspection administration regime. Additionally, when we review the methods intrinsic to our customs system, we must emphasize the urgency of proper completion of related systems and arrangements in the trade business and similar fields.

• 무역상무연구
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• 제33권
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• pp.277-308
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• 2007

Northeast Asia Nations introduced each single window system for simplifying the customs clearance procedures in order to prevent the rekeying the customs and trade-related data. A single window is a means for enabling users to complete all the necessary import/export procedures in a single input and by single transmission by linking the related system. WCO recommends CDM, UCR, ACI that completed by WCO's own projects for assist to establish the single window for customs clearance. Northeast Asia Nations such as Korea, China, Taiwan, Japan undertook trade process reengineering for introducing single window for customs clearance. Korea and Japan introduced a e-customs systems as a good single window system. The purpose of this paper is to contribute to construction of the efficient single window system for customs clearance by studying e-customs cases in Northeast Asia Nations.

• 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.

• 한국디지털정책학회:학술대회논문집
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• 한국디지털정책학회 2006년도 춘계학술대회
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• pp.45-53
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• 2006

Ever since the computer came into being in early 20th century, rapid development of the information technology has led to the opening of the ubiquitous age where daily works can be done anywhere, anytime, and with any devices. The information technology has drawn attention from Customs around the world as a key means to fulfill multi-faced responsibilities of strengthening regional cooperation in the international trade, simplifying clearance procedures, expediting logistics flow, and ensuring security in the global supply chain. Korea Customs Service, which began the informatization effort by establishing the electronic export declaration system in 1992, completed the 100% electronic clearance system in 2000, with a number of countries now conducting benchmarking studies on the successful use of IT by KCS. This paper is to address the changes brought to the Customs administration in the information age, the progress and achievement of the Customs informatization as a proactive strategy to deal with the changing environment, and the exportation to overseas administration of the e-clearance system of KCS which strives to become the global leader of Customs informatization. The exportation. in particular, will not only lead to increased foreign currency earnings and shared know how, but also create an opportunity to reflect Korea's system in the standardization of Customs procedures around the world.

• 통상정보연구
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• 제9권3호
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• pp.205-229
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• 2007

This study analyzed relation with risk recognition degree by customs business of customs brokers and actuality insurance accident occurrence. These study finding that risk recognition by customs work area of customs brokers and actuality insurance accident occur did not agree. So customs brokers more elevate risk recognition of entry field, origin/trademark right, HS and customs tariff application, customs refund, price estimation that are high the insurance accident rate. and they may have to do emphasis administration through employee education and ability elevation. Specially, operation risk that is produced from charge employee's simplicity mistake who tax invoice omission, a tax use mistake, document nondelivery, notice dispatch delayed action, may have to manage through moral management and employee bylaws and education, employee guidance etc. Also, they publicize these contents to import and export enterprise, and practice risk management of high risk business in priority through education and public information. so we will have to make can do more effective risk management.

• 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.

• 무역상무연구
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• 제39권
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• pp.313-344
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• 2008

The role of Customs Service has changed significantly in recent times, and what may represent core business for one administration may fall outside the sphere of responsibility of another. This is reflective of the changing environment in which customs authorities operate, and the corresponding changes in government priorities. Since the terrorist attacks on the United States in 2001, customs administrations around the world have been developing AEO programs in which they grant AEO status to operators who are well-compliant with the supply chain security standards. These programs also provide such operators with trade facilitation measures under the customs procedures, acknowledging the importance of ensuring secure and facilitated trade. Thus, this paper analysed leading countries's AEO program regime focused on the two fold : (1)provide an overview and present a implication of its AEO program ; (2)offer an appropriate proposal to Korea Customs Service's new program.

• 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.

• 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.

• 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.