Earticle

초록

영어

This study investigates cases related to the assessment and treatment of transportation costs under customs law. Given the ongoing disputes surrounding the evaluation of transportation costs in recent times, the study examines the meaning and scope of regulations concerning transportation costs under customs law, along with the interpretation cases of transportation cost assessment systems in countries such as Japan, the EU (European Union), and the United States, in light of the WTO Customs Valuation Agreement. The analysis also identifies shortcomings in the current system and proposes potential improvements. The conclusions of this paper are as follows: Firstly, to reduce disputes arising from ambiguous provisions in current customs law, it suggests implementing regulations that clarify the concepts of ‘essential related expenses’ or ‘clearly distinct cases,’ and compiling various cases to provide specific guidelines, possibly by posting them on Unipass (Customs Service Portal). Secondly, to address the issue of full taxation, it proposes the establishment of new regulations requiring the estimation of domestic expenses according to the method of estimated taxation even in cases where domestic fares are not clearly differentiated, thus ensuring fair taxation.

목차

Abstract
Ⅰ. 서론
Ⅱ. 선행연구 및 차별점
Ⅲ. 관세법상 운송비용에 대한해석
Ⅳ. 주요국 운송비용 관련법규 및 해석
Ⅴ. 문제점 및 개선 방안
Ⅵ. 결론
참고문헌

키워드

저자

• 김선화 [ Sunhwa Kim | 바로관세사무소 ] 제1저자
• 이상신 [ Sangshin Lee | 서울시립대학교 ] 교신저자

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