지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Under the Amendm 'ent of Customs Law, Korea established the system of customs rate curtailing the function of industrial policy, through the overall shift of the basic tariff rates in 1988. Instead, the various forms of the Flexible Tariff System have been applied when there is a need to implement customs rate as a means of specified policy. The flexible tariff system being implemented currently includes the tariff Quota duty, the adjustment duty, the safeguard duty, the special safeguard duty, the seasonal customs duty and the countervailing duty are not practically implemented. The characteristics of the flexible tariff system implemented by Korea are as follows :
ⅰ) The tariff Quota duty lowering the customs rate centering on the raw material is applied actively.
ⅱ) The adjustment duty, safeguard duty, and special safeguard duty raising the customs rate centering on the agricultural product are implemented somewhat actively.
iii) The rate imposing anti -dumping duty on the items imported form the developed countries is high.
Considering the industry and the trade structure of Korea, the matter of policy in the implementation of the flexible tariff henceforth are summed up as follows.
ⅰ) Flexible tariff should be implemented for a short time, in this regard, the sun-set clause is necessary to be prescribed by law.
ⅱ) It is not desirable for the flexible tariff implemented for a long time to be generalized as the basic tariff rates. In case where the increase or decrease in the basic tariff rates in needed, this should be reflected considering the overall customs rate structure,
ⅲ) It is necessary to simplify the sorts of flexible tariff by integrating them. At least, adjustment duty, seasonal customs duty, and substantial duty can be integrated into tariff Quota duty.
ⅳ) Flexible tariff should be implemented more actively as the method to cope with unfair trade practices, and as a means of strengthening the trade cooperation with the rate parties.
ⅴ) Flexible tariff should be implemented harmoniously in relation to other customs policy such as the Reduction and Exemption System and the Drawback System.
ⅵ) It is necessary for the system of post-audit and feedback to be established for the purpose of effective implementation of the flexible tariff.
ⅰ) The tariff Quota duty lowering the customs rate centering on the raw material is applied actively.
ⅱ) The adjustment duty, safeguard duty, and special safeguard duty raising the customs rate centering on the agricultural product are implemented somewhat actively.
iii) The rate imposing anti -dumping duty on the items imported form the developed countries is high.
Considering the industry and the trade structure of Korea, the matter of policy in the implementation of the flexible tariff henceforth are summed up as follows.
ⅰ) Flexible tariff should be implemented for a short time, in this regard, the sun-set clause is necessary to be prescribed by law.
ⅱ) It is not desirable for the flexible tariff implemented for a long time to be generalized as the basic tariff rates. In case where the increase or decrease in the basic tariff rates in needed, this should be reflected considering the overall customs rate structure,
ⅲ) It is necessary to simplify the sorts of flexible tariff by integrating them. At least, adjustment duty, seasonal customs duty, and substantial duty can be integrated into tariff Quota duty.
ⅳ) Flexible tariff should be implemented more actively as the method to cope with unfair trade practices, and as a means of strengthening the trade cooperation with the rate parties.
ⅴ) Flexible tariff should be implemented harmoniously in relation to other customs policy such as the Reduction and Exemption System and the Drawback System.
ⅵ) It is necessary for the system of post-audit and feedback to be established for the purpose of effective implementation of the flexible tariff.
목차
Ⅰ. 序論
Ⅱ. 彈力關稅制度의 운용현황과 문제점
Ⅲ. 彈力關稅운용시 고려할 貿易 및 産業의 특성
Ⅳ. 結論 - 彈力關稅의 發展的운용을 위한 과제
참고문헌
ABSTRACT
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UCI(KEPA) : I410-ECN-0101-2010-326-002392250