This study examines the limitations of liability of carriers (shippers, airlines, freight forwarders) in the field of international logistics and the problem of the fines imposed for insufficient submission of manifests in the customs administration, and suggests improvement measures for the unreasonable disposal First of all, looking at the background of these discussions, the international logistics environment is changing in the direction to strengthen logistics security. Therefore, by introducing a system for pre-submission of manifests in the customs administration, risks are managed in advance at the entry and departure stages of aircraft and ships, and customs inspections are effectively reinforced. In addition, the laws and regulations related to maritime carriers' responsibility discussed as container transportation began were examined in international treaties and legislative cases of each country. This includes the scope of responsibility of the carrier and issues of validity of Unknown Clause of the Bill of Lading. Therefore, we reviewed the carrier's immunity stipulated in the Customs Act. In other words, we reviewed the contents related to the manifest making responsibility and the submission obligation specified in the Unknown clause, and set the scope of responsibility in line with the changes in the international logistics environment. Along with this, several problems with the current practice of customs administration were drawn. As a solution to this problem, first, in terms of the effectiveness of Unknown Clause, a plan to improve the scope of responsibility of the manifest maker was proposed. Second, in order to increase the accuracy of the manifest, a plan to enhance the accountability of the parties to the transaction, such as consignee and consignor, was proposed.