한국 관세평가(CVA)제도의 운영에 대한 고찰

다국어 초록 (Multilingual Abstract)

Customs duty imposition of imported goods is a part of most important customs administration. It is widely believed that there is no problem in customs valuation. But I would like to say some points because I think there are the problems to solve. First, to induce voluntary compliance from the tax-payers, we have to make an effort in various ways. Second, to improve customs valuation system, valuation experts should be trained and cultivated. We can use Internet to notify the examples of determination of customs valuation. Third, we need to focus on customs valuation of transfer price which is the price in the case that the buyer and seller are related because the possibility to declare in undervalued price is high. Fourth, we have to strengthen international cooperation between Customs formally and informally. We need to know what are the differences among Customs. For example, whether loyalty should be added to the price actually paid or payable for the imported goods or not depends on each country in specific cases.

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