한국해양대학교

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수출입물품 품목분류 개선방안 연구

Title
수출입물품 품목분류 개선방안 연구
Author(s)
윤인철
Publication Year
2013
Publisher
한국해양대학교
URI
http://kmou.dcollection.net/jsp/common/DcLoOrgPer.jsp?sItemId=000002175356
http://repository.kmou.ac.kr/handle/2014.oak/9550
Abstract
ABSTRACT



Study on How to Improve Tariff Classification of Imports and Exports

- Focusing on HS(Harmonized System)



The world is now working under the dynamic circumstance that products are being changed continuously. Some products are newly launched while some are disappeared in a moment. Products are being innovated endlessly and products produced with newly developed material. The World Customs Organization (WCO) has established HS system and has provided standards of tariff classification for countries around the world because unified tariff classification contributes to promotion of international trade.

WCO has revised its standard every five years in order to reflect new products from 1988, and made the fifth revision in 2012. Korea which joined the Convention also adopted 6-digit HS codes in annex of Customs Act without any modification and has operated and reflected in Customs Act whenever the HS system is revised. Products trading across

borders are regulated by defining 6-digit HS codes of tariff rates per tariff nomenclature in tariff schedules under annex of Customs Act.

Recently, under the circumstances that product life cycles have shortened due to technological innovation and a variety of state-of-the-art products keep appearing, tariff classification encounters physical limitation to revise HS every five years and reflect the revision. In this regard, tariff classification has fallen into bearing many potential problems not only at home but also abroad.

This thesis aims to overview HS Convention, and laws and regulations related with tariff classification in Korea and to settle down problems caused by ambiguous standard of tariff classification and unclear legislation at home and abroad. For this, a variety of domestic and international contestation cases were explored and finally, several improvement policies were introduced to prepare legislation and legal and institutional tools.

First, in terms of guaranteeing the standards to be stated in legislations, I suggest some resolutions such as reorganizing international standards for tariff classification, newly preparing domestic standards under Customs Act, and expanding standard notification on tariff classification. Second, in terms of supplementing the system and preparing alternatives, I seek some ways about tariff classification audit in advance, self-correction by Customs Valuation and Classification Institute, and introduction of improvement on how to make a decision by the Committee of Tariff Classification. Third, I suggest ways to improve the relevant system in order to provide more information in real time



However, I regret that the previous is somewhat lack of reality as I cannot sufficiently propose various cases and process about ongoing argument on tariff classification legislation in contestation against the judicial authorities and interpretation on tariff classification standards.

It is expected that frequency and cycle to launch a new product will keep increasing and being shortened. Under this circumstance, it will be impossible to contain all products in a single tariff code. Thus, I believe that the system should be revised to be a simple tariff code which include small and particular products rather than to be a complicated and diverse code system. And in this regards, research should be done on this issues more.
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국제관세학과 > Thesis
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