보세공장제도 이용 활성화를 위한 제도개선 방안 연구

다국어 초록 (Multilingual Abstract)

This study draws the suggestions for the institution improvement direction, by examining the operation examples of bonded factory system of main countries such as U.S., Japan, EU, etc. to improve the current bonded factory system among bonded areas. This study also examined the related regulations of WTO subsidiary convention and Kyoto convention regarding “the bonded factory” and “the drawback system of customs duties. etc. levied on raw materials for export” as the systems for the promotion of import and export. A brief system improvement direction is suggested after reviewing the main contents of improvement activities achieved so far, by grasping the current operation situation briefly. Further, examinations on the theoretical grounds are made for the allowance of bonded factory in the area of new growth；newly emerging industry such as biotechnology, etc. to expand the objectives of bonded factory license in order to meet the extension of FTAs. And this study examines further the improvement direction on the detail operations of customs institution such as conditions for designation, applying objectives, commodity selection, procedures for management, etc. of bonded factory, by suggesting the detailed operation schemes of bonded factory and looking into the procedures of laws and regulations.
To suggest the detailed schemes for the efficient management of bonded cargo of bonded factory, a plan for the management innovation of bonded cargo through “single bonded factory system” to efficiently manage the several bonded factories which are owned by the same corporation can be suggested on the basis of the study on Risk Management technique, etc. This study will be able to contribute the reduction of the wasting factors of bonded factory and customs man-powers through the simplification of customs administration procedures which contains the realtime checking of the flow of total cargoes, such as the storage in, and delivery from, warehouses, inventory management, etc. and the integrated management, by scrutinizing the improvement direction of detailed standard forms and information processing procedures utilizing ERP information of bonded factories as the informatization system.

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