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태응렬(Eung-Youl Tae),정재완(Jae-Wan Chung) 한국관세학회 2006 관세학회지 Vol.7 No.4
The statistics indicates that the case of article 1 of the Agreement on Implementation of Article Ⅶ of the GATT, accounts for 99.8% of total cases of Customs valuation in Korea. Yet, the Customs administration often faces undervalued declarations where the declared value is less than the actual value of the imported goods. In particular, undervalued declarations are found frequently in agricultural and fishery products, whose market has been opened largely by UR. The objective of this study is to review the actions recently taken by Korea Customs Service to step up regulations concerning Customs valuation, to consider legal issues involving the consequent frictions between the Customs authority and importers, and to propose ways to improve the process of Customs valuation. The results of the study suggest that the most integral factors of Customs valuation on agricultural and fishery products are: accurate declaration based on standardized classification of goods, encouraging honest declaration by using an accepted transaction value, and abiding by the principles and guidelines of the GATT for fair and reasonable Customs valuation. The study also points out the importance of acquiring various data on goods' value as well as the proper use of those data.