해외 임가공물품의 관세평가

다국어 초록 (Multilingual Abstract)

In conducting customs valuation of toll processed goods from abroad, there is a slight conflict between WTO’s taxation of production subsidy / destination principle, and regime for prevention of double taxation. Regime for exemption on re-import in the Kyoto Convention or regime for refund of customs duty is used to resolve the conflict, but there are some issues that cannot be solved. This article provides a theoretical analysis of such issues, attempts to find ways to resolve the same in practice, and to examine what can be done with respect to customs valuation to prevent the above conflict. Through such analysis and examination, this article seeks to set forth a new understanding of trade involving toll processed goods.
Moreover, the purpose of this article also includes addressing the following: (i) how is customs valuation conducted for cases similar to toll processing, and (ii) how the answer to (i) can be connected to customs valuation for toll processing, and (Ⅲ) resolve systematic issues through legislation and set forth policy suggestions for aggressive de-regulation if such de-regulation does not result in a significant loss to a state.

참고문헌 (Reference)

1 KiET 산업연구원, "해외임가공산업 관세지원 개선방안의 연구" 2010

2 관세평가분류원, "주요선진국 관세평가 규정 해설"

3 한국관세무역개발원, "관세법"

4 정재완, "관세법" 무역경영사 2012

5 관세청, "감면 ․ 분납 질의회신집"