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자료유형
학술저널
저자정보
김진규 (조선대학교) 이윤 (성균관대학교)
저널정보
한국무역학회 무역학회지 貿易學會誌 第46卷 第5號
발행연도
2021.10
수록면
49 - 63 (15page)

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The HS Convention is an agreement on the harmonized commodity description and coding system enacted by the World Customs Organization in January 1988 to promote international trade and unify the commodity classification systems internationally, and the seventh revision will take effect in January 2022. This study’s main purpose is to consider criteria for classifying unmanned autonomous transport systems(UATS) in accordance with Section 17 of the HS nomenclature and to present recommendations for improvement of laws related to tariff classification which may be used to amend related laws in Korea. Currently, there are no provisions within the HS Nomenclature that classify unmanned autonomous transportation systems and equipments. Although such technologies have yet to be commercially deployed, they are being actively developed globally. Thus, this study aims to classify UATS and suggest appropriate amendments to the new edition of the HS Nomenclature and Korean law. This paper examines advance ruling cases from domestic and foreign HS classification under the revision of the HS Convention and the criteria for the classification of UATS and Domestic Korean and foreign classification case studies were investigated, along with a survey of the literature on UATS, in order to derive reasonable tariff classification criteria and present legislative implications. In conclusion, this study aims to provide legislative recommendations for how to improve the system to apply the revisions to the HS Convention to the domestic Korean statutes.

목차

Abstract
Ⅰ. 서론
Ⅱ. 이론적 배경
Ⅲ. 무인 수송기기의 품목분류 사례 분석
Ⅳ. 시사점
Ⅴ. 결론
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