WCO 교토협약의 주기적 신고제도 및 신고세관 선택제도에 관한 고찰

다국어 초록 (Multilingual Abstract)

The member countries of World Customs Organization have adopted the Protocol of Amendment to the International Convention on the Simplification and Harmonization of Customs Procedure, Customs Co-operation Council, World Customs Organization, known as 'Kyoto Protocol' in 1999. Kyoto Protocol purposes to effective customs procedure through modernization and transparentization of customs formalities as well as simplification and harmonization of customs procedure. The periodic goods declaration is special procedures for authorized persons (Kyoto protocol 3.32) who meet criteria specified by the customs, including having an appropriate record of compliance with customs requirements and a satisfactory system for managing their commercial records, the customs shall provide The goods declaration at any designated customs office (Kyoto protocol 3.20) is that the customs shall permit the lodging of the goods declaration at any designated customs office.

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