관세행정 위험관리제도의 효율적 운영방안에 관한 연구

Abstract

Abstract

A Study on the Improvement of

Risk Management in the Customs Administration

Kwon, Eun-ju

Department of International Trade

Graduate School of Korea Maritime University

Today, most of countries have a principle to give a guarantee prompt distribution and to clear most general goods through customs without special inspection process comparing to the increasing trade volume of trade and trade liberalization.. In addition to this current situation, illegal acts (firearm and drugs which are threatening national security, harmful products for public health and illegal or unfair trades) have been increasing by misusing the simplification of international Trade Procedures under the dramatic tariff environment.

It should be recognized to carry out the system of Risk Management for the prevention of illegal behavior and detection.

On the other hand, various illegal acts misusing the simplification of international Trade Procedures become enlargement and cause the consistent problems. So those problems should be blocked during the import clearance securing the accuracy. The accuracy of the import clearance means to secure the proper period of tax revenues, to block the smuggling and reasonably to perform the export and import clearance by checking the requirement of the ship inspectaion.

Related to the above issues, this study explains what the risk management is in the Korea import clearance. Based with this issue, introduction of the risk management, C/S Cargo Selectivity, freight C/S and import C/S are researched in this study. Even though applying the system of the risk management, illegal acts which are disguised as official trade have been emerging. So this study shows what the problem on the risk management of the current import clearance with the case analyzation.

Risk means a probability or threat of damage in general. Risk related to the tariff administration system means a probability to be exposed to economic or financial loss or physical damage, loss and delay for citizens or trade industries not performing special actions or depending on the result of performance.

The risk management, which is a kind of management for the specific risk, means the scientific technology to apply to all kinds of methods for stable growth by minimizing the cost of loss by occurrence after predicting and recognizing the actual risk and predict the possibility of loss.

As an example for foreign countries, this study searched the risk management of custums service in USA and Australia. Those countries have established the standard of the risk management system. Especially, they have the exclusive department to support the risk management and various risk management methods such as all kinds of compliance programs. At present, C/S

Cargo Selectivity is applied as the risk management method for the import clearance in Korae Customs Service and the method of performance is used by freight C/S and import C/S.

Therefore, this study conducts research about the C/S, the system of risk management in the customs service, each problems and the alternatives of improvement.