• International Commerce and Information Review
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• v.6 no.3
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• pp.203-224
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• 2004

The purpose of this study is to review and analyze the protection measures for the importer's interests through the utilization of electronic delivery order(e-D/O) with the implementation of trade facilitation measures such as the simplification of customs procedures by the Korea Customs Service. The Korea Customs Service has been introducing several custom facilitation measures through the use of EDI system in the export and import processes. Korea has also already achieved a comparable level of sophistication in trade automation and custom simplification field. However, the full benefits of the trade automation and custom simplification measures have not yet achieved through the frequent illegal delivery of the imported goods in the bonded areas. Therefore, it is argued in this study that the introduction and the full utilization of e-D/O would help to reap the trade automation and custom simplification measures in Korea. In conclusion, it is emphasized that it would be very crucial for the Korean government to introduce the trusted repository for distribution of the electronic trade-related documents and the construction of the one stop single window platform for the trade and customs facilitation.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.46
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• pp.351-380
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• 2010

Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor. Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.

• The Korean Journal of Food And Nutrition
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• v.24 no.1
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• pp.138-143
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• 2011

This study analyzed the maltol quality, composition ratio of fatty acids, and contents of phenolic compounds in white ginseng extracts(four types), red ginseng extracts(five types), black ginseng extracts(two types), and Chinese ginseng extracts(nine types). By examining patterns in these measurements, we determined the characteristic factors of the extracts and measured the possibility of qualitative analysis. In the analysis of maltol using TLC, white ginseng extracts were not detected while red and black ginseng extracts were detected, so the possibility of detection was considered as a characteristic factor for qualitative analysis. Regarding the composition of fatty acids, palmitic and linoleic acids were the main fatty acids in the ginseng extracts palmitic acid was high in white ginseng extracts while linoleic was low in red ginseng extracts. Regarding the ratio(Pal/Lin) of the two fatty acids, there was a large difference between white ginseng extracts(56.7~64.3%) and red ginseng extracts(32.0~38.5%), and these figures seemed to be characteristic factors for the analysis. For the phenolic compounds, extracts contained maltol, caffeic acid, syringic acid, p-coumaric acid, ferulic acid, and cinnamic acid. White ginseng extracts contained similar percentages of phenolic compounds while red ginseng extracts had high maltol content. According to the measurement results of the percentages of maltol and cinnamic acid, white ginseng extracts showed values below five, whereas red and black ginseng extracts showed 53~289, which was also a characteristic factor for qualitative analysis. Consequently, we found that we can differentiate between ginseng extracts using characteristic factors that we analyzed in an experiment on white ginseng extracts from China.

• International Commerce and Information Review
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• v.8 no.3
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• pp.143-164
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• 2006

EDI is fast becoming the standard way of exchanging business documents, not only in this country but throughout the world. The purpose of EDI is currently being used for all the most common business transactions such as purchase orders, invoice, quotes, bill of lading, status reports, receiving advices; and also for some very specific transaction. Thus, the purpose of this study, by way of literature survey and survey research are to find the effectiveness in EDI Service of Clearance Physical. The model of the Trust Dimension and EDI Provider Loyalty in EDI Service of Clearance Physical is tested here using data from 163 samples. Based on the research model, a comprehensive set of hypotheses is formulated and a methodology for testing them is outlined. some of the hypotheses are tested empirically to demonstrate the applicability of the theoretical model. In examining the relationships of the Clearance EDI determinants factors, Trust and e-loyalty show in significantly by customs practice trust, clearance EDI, EDI provider trust and clearance EDI loyalty. but that show in not significantly by a list of names, EDI benevolence.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.459-468
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• 2021

This study examines the factors influencing custom officers' readiness for the Sales and Service Tax (SST) implementation in Malaysia. Specifically, this study examines the factors stipulated in the Theory of Organisational Readiness namely, change valence, task knowledge, and resource availability on the customs officers' readiness in terms of change commitment and change efficacy for SST 2.0 implementation. This study utilizes the questionnaire survey distributed to employees of the Royal Malaysian Customs Department (RMCD) that have undergone a significant change of tax regime from Goods and Service Tax (GST) to SST 2.0. The results show that all three factors significantly and positively influence the customs officers' readiness in terms of change commitment and change efficacy for SST 2.0 implementation in Malaysia. The findings in this study indicate that to ensure smooth SST 2.0 implementation, it is important for the customs department to give attention to the perception of the officers and provide the necessary resources. The findings of this study could assist RMCD and other custom agencies to take into account factors that influence readiness for change which indirectly affect job responsibility and performance of the organization.

• International Commerce and Information Review
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• v.18 no.2
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• pp.53-82
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• 2016

This article begins that previous literatures of South Korea's paperless trade differ from those of other developed countries' paperless trade. Some scholars in South Korea have studied on the relevance of documentary credit in the paperless trade and operability of electronic documentary credit. But Some other scholars in other developed countries have studied about e-customs and e-air logistics. As a result, The current situation of South Korea's paperless trade differs from that of other developed countries' paperless trade. The South Korea's paperless trade has tried to achieve the operation of electronic documentary credit as well as e-customs through the establishment of Korea Trade Network(KTNET) and Customs service's Single Window known as Uni-pass. and other developed countries's paperless trade has made an effort to develop an e-customs and e-air logistics through customs service's Single Window. So, this article describes the current status and characteristics of South Korea's paperless trade and next, this article aims to find out the obstacles and countermeasures in the operation of South Korea's paperless trade. Therefore this paper provides a clear understanding of the problems and solutions associated with South Korea's paperless trade.

• International Commerce and Information Review
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• v.9 no.3
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• pp.233-254
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• 2007

According to the empirical study, the research model has been verified about the introduction of new ubiquitous technology into the Customs Information System. The research model is meaningful in deducing policy for accepting the new ubiquitous technology into the Customs Information System. The organization style is not yet positively accomplished, because of insufficient recognition about the new ubiquitous instrument. The other side the individual style, environmental style and working characteristics are contribute to accept the new ubiquitous environment, because of sufficient of education, usage and recognizing the usefulness of the portal information. It is established the Customs Information System with new ubiquitous technology such as RFID, DM, UCR etc.. for the usefulness and convenience.

• Proceedings of the Korea Inteligent Information System Society Conference
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• 2001.01a
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• pp.45-49
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• 2001

Korean government and companies have given a lot of their efforts to exchange electronic documents between themselves and their partners. As the results of them. Korean EDI standards were made by Korean EDIFACT Committee and the standards have been used by companies and governmental organization in Korea. However, Korean export customs clearance EDI system is based on VAN(Value Added Network) and one VAN company ha monopolistic right to relay EDI documents to Korean Customs Service. Therefor is leads to a lot of problems such as inconvenient software, expensive transmission fee and the difficulty of connection with the in-house systems of user companies. To solve these problems, a few good solutions and systems have been suggested and one of them is the Internet EDI. we will suggest a new export customs clearance EDI system running on the Web. This system is basically an Internet EDI system, but we have developed this system using XML instead of HTML, XML is a new markup language with merit such as isolating data from style of documents. This system consists of 7 modules, schema/style/template management, XML/EDI document management, XML/EDI transformation, EDI transmission, certification management and log management. Also this system can be used with other traditional EDI systems that have UN/EDIFACT standards. We will discuss the advantages and disadvantages of XML/EDI system for customs clearance. The development of this system will be a leading study for XML/EDI standards in export clearance EDI system.

• 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.

• Journal of Distribution Science
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• v.14 no.1
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• pp.17-28
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• 2016

Purpose - Given the increasing interest in the Eurasian Initiative, government-wide studies for the construction of the Silk Road Express are currently being conducted. However, the Korean Government has no experience in operating international freight railroads and has not encountered problems in train service plans, international conventions, and customs clearance, which will arise when TKR is connected to TSR, TCR, and TMGR. Research design, data and methodology - Given these conditions, the cases of direct services in international freight railroads between China and Europe are investigated to identify the possible problems in the connection between TKR and continental railroads. This study also identifies the plans for activating Eurasian railroad logistics. Results - For the service of international freight trains, Korea needs to join international conventions, such as OJSD, as a regular member. Furthermore, any relevant international conference after the conclusion of such an agreement is needed for the agreement on train service schedules, fees, and procedures for passing border stations. Conclusions - Customs clearance and relevant documents must be standardized to address the differences in clearance systems between nations.