Earticle

초록

영어

Duty exemptions are offered by the government through certain specialized programs (NAFTA, GSP, etc.) where specific criteria are met. Importers must be careful to use "reasonable care" in properly assessing eligibility for and in properly documenting a duty exemption. Where such "reasonable care" is not taken, Customs may find the importer liable for the full duties and may issue penalties or take further action against the importer. The main purpose of this research is to understand and identify the legal character of tariff exemption, which significantly affect the firm's tax burden. To do this, this paper utilized the legal aspects of embedded in the customs law and case study judged by Korea Supreme Court. The case studies are consist of two part, that is to say, application of custom exemption and exemption from customs duties for specific goods. This paper proposed some policy suggestion to verify what kinds of understanding and construction of the customs office can significantly affect the firms of financial burden mostly based on the previous studies.

목차

Abstract
Ⅰ. 서론
Ⅱ. 관세감면의 의의
Ⅲ. 관세감면의 효력
Ⅳ. 사례분석 연구
Ⅴ. 결론 및 정책적 시사점
참고문헌

키워드

저자

• 김구태 [ Kim Koo-Tae | 강릉원주대학교 무역학과 강사 ] 제1연구자
• 박형래 [ Park Hyung-Rae | 강릉원주대학교 무역학과 교수 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  무역통상학회지 [Journal of Korea Research Association of International Commerce]

• 간기

  격월간

• pISSN

  1738-4354

• 수록기간

  2001~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 326 DDC 380