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A Study on Misclassification Declaration of Commodity Classification
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품목분류 오류신고에 관한 연구

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Type
Academic journal
Author
Heoung-Jung Kang (건국대학교)
Journal
Korea Research Society For Customs The Journal of Korea Research Society for Customs Vol.11 No.1 KCI Accredited Journals
Published
2010.2
Pages
1 - 28 (28page)

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A Study on Misclassification Declaration of Commodity Classification
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Abstract· Keywords

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This study analyzes the customs duty self-assessment system under the current customs law in Korea, with an emphasis placed on the analysis of customs classification, additional tax system, and the custom brokers's responsibility derived from error declaration of commodity classification.
This paper also analyzes the roles and responsibilities of customs brokers and the importance of consignor's request in the customs clearing process for imports. Furthermore, we present consignor's cooperation plan with customs brokers in order to prevent declaration errors in the import process.
One of the contribution of the current study is that we propose and establish a theory about the customs duty self-assessment system of Korea, additional tax system, and the custom broker's operation and responsibility as prescribed in the Korean law.
The results of this study may be used as useful resources to recognize many registration points, in reference to the examples by conducting concrete analysis of precedent cases.
#commodity classification #customs duty self-assessment system #customs law

Contents

Abstract
Ⅰ. 서론
Ⅱ. 품목분류제도의 변천과 체계
Ⅲ. 품목분류 오류신고에 따른 문제점
Ⅳ. 사례연구
Ⅴ. 품목분류 오류방지를 위한 대안
참고문헌

References (42)

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3. [학술지(정기간행물)] - 김광수 / 2006 / 관세신고납부제도의 위험요인 제거와 효율화방안 / 계간 관세사 google schola 4. [단행본] - 김기인 / 2005 / 한국관세법 / 한국관세무역연구원 google schola 5. [단행본] - 김정환 / 2007 / 관세사 관세율표 및 상품학 / 도서출판 박문각 google schola 6. [보고서] - 김영춘 / 2006 / 판례로 본 가산세제도의 협업행정 구현방안. 관세와 무역 google schola 8. [학술지(정기간행물)] - 김재식 / 2007 / 품목분류 오류에 따른 파생문제와 대안-사례연구를 중심으로- / 관세학회지 8 (3) : 155 ~ 176 dbpia

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UCI(KEPA) : I410-ECN-0101-2010-326-003097281