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Under the rules of "The Prior Examination of classification", any person who intends to import or export goods, or any licensed customs broker, any corporate customs broker, or any customs clearance broker corporation may file a request, appended with documents prescribed by the Presidential Decree, to the Commissioner of the Korea Customs Service for a prior examination of the tariff classification on the attached Schedules of Tariff Rates to be applied to the relevant goods prior to filing an export or import declaration. But there are many problems on the practice of the prior examination rules. The problems of HS Classification as follows: the first is incorrect practice of classification, the second is the problems of inconsistent classification, the third is the problems of insufficient and non-professional classification, the fourth is different classification on the same items, the fifth is the difficulty of the correction of the given HS Classification Documents. In order to find a efficient solutions for easier utilization of "The Prior Examination of Tariff Classification Applied to Specific Goods", this thesis introduces the case study on the classification of the "Blood Glucose Test Meter". Through this case study I suggested the needs for the improvement of the current rules on the prior examination of classification.

Within the United Nations framework of the Economic and Social Council, the United Nations Economic Commission for Europe (UNECE) serves as the focal point for trade facilitation recommendations and electronic business standards, covering both commercial and government business processes that can foster growth in international trade and related services. Accordingly United Nations Centre for Trade Facilitation and Electronic Business (UN/CEFACT) was established, as a subsidiary, intergovernmental body of the UNECE Committee on Trade, mandated to develop a program of work of global relevance to achieve improved worldwide coordination and cooperation in these areas. Domestic development and distribution of electronic documents to be conformed to international standards, it is enough to have the role of international activities continue to supply part of the domestic industry and the trends in participation and international standard.

HS Classification is a common feature in the management of imports and exports of products and it has been a long-standing feature of WCO's HS classification in trade regime. While the use of HS classification was modified by Korea's accession to the WCO, it remains a dominant feature for some commodities, even though there have been recent attempts to diminish its importance. In this article, we review the deternination factors and legal status of the HS classification, the scope and role, continues to play in the important interpretation in commodities classification. We then review the legal theory that has been developed to evaluate the role HS explanatory. Finally, we propose that HS classification can harmonize the domestic regulations with WCO rules and the effective measure to enhance the effectiveness of HS classification through the reforming of procedures and management in HS classification in international trade.

A single window platform must be successfully established by implementing CDM/UCR in WCO and UNeDocs in UN/CEFACT, which is part of the framework of standards for secure and facilitate global trade. Core success factors in single window platform for international trade depend on political innovative capacity, advanced leadership of high ranking officials and departments in charge, effective collaborations between the ministries and offices concerned which are supported by supreme executives, self-controlled coordinations between users, convenience and access availability to users, promotion and marketing, identification on predictive impediments, financial raising and revenue model payable, communication's strategy, valid legal basis etc. To settle a stable ubiquitous e-trade platform, firstly, procedures and practices of customs clearance which different from one another mutually must be standardized globally. Secondly, the international standard electronic data exchanges must be introduced to facilitate and simplify customs clearing procedures by holding administrative informations in common between public institutions. thirdly, cooperative work model must be accepted with enhancing outsourcing business between reference groups (export-import firms and IT service providers).

디지털 및 인터넷의 발달 등으로 데이터의 양이 기하급수적으로 증가하고 있으며 이러한 데이터는 기업 뿐만 아니라 정부에도 중요한 자산이 되고 있다. 따라서 급증하는 데이터를 효과적으로 이용할 경우다양한 분야에서 이익을 창출할 수 있다. 그 가운데 세관당국도 다양한 데이터 원천으로부터 획득한 데이터를 효과적으로 분석, 활용하여 위험관리, 무역원활화 뿐만 아니라 세관행정 전반에 걸쳐 다양한 이익을창출해 낼 수 있다. 이에 WCO에서는 2018년 “Draft guidance on data analytics”를 고안, 발간하여 회원국들이 데이터분석을 효과적으로 적용해 나갈 수 있도록 하였다. 한국 관세청도 빅 데이터 및 AI 기반의 관세행정 서비스구축을 위해 노력하고 있으며 데이터 관리, 빅 데이터 관련 전문인력 양성, 그리고 획득한 데이터에 대한개인정보 보호를 위한 다방면의 노력을 기울이고 있다. 이러한 노력이 보다 실질적으로 작동할 수 있기 위해서 한국 관세청은 AI 기반 데이터분석 기법 적용확대, 데이터분석에 활용할 충분한 데이터 확보 및 관리시스템 완비, 보다 체계적인 데이터 거버넌스 확립, 외부 데이터분석 관련 전문인력 영입 등을 통해 개선, 보완해 나가야 할 것이다.

In the digital era, data increase geometrically and data analysis markets also grow rapidly. Data has become a significant business asset both for governments and business alike. So customs administrations could take greater advantage of the use of advanced data analytics for improving their abilities of targeting high-risk goods and facilitating legitimate trade. Therefore, application direction of data analysis for Korean Customs Administration based on WCO Draft Guidance on Data Analytics are as follows. Firstly, Korean Customs Services(KCS) have to expand application of data analytics based on AI technology. Secondly, KCS have to be completely equipped with data management systems and secure sufficient data for data analysis. Thirdly, KCS have to implement stronger data governance framework to achieve better decisions based on data analysis, secure better quality data and carry out better targeting, trade fraud detection, etc. Lastly, KCS have to supplement external data analytic specialists to achieve substantive outcomes in the field of customs administration for data analysis

인터넷의 확산과 발전으로 전자상거래가 확산되고 있으며 이와 함께 국경간 전자상거래도 기하급수적으로증가하고 있다. 이러한 국경간 전자상거래의 급속한 증가와 확산은 글로벌 경제의 새로운 기회가 되고 있지만동시에 다양한 문제점들을 야기 시키고 있다. 특히 국경통과 물품에 대한 책임을 담당하고 있는 세관입장에서는 신속통관, 관세 등 세금의 효과적 징수, 철저한 화물관리 등의 도전에 직면하고 있다. 이러한 도전들에 대해 효과적으로 대응하기 위해서는 관련법, 제도의 정비가 필요하나 급속한 국경간전자상거래의 확산에 비해 그와 관련된 법, 제도가 뒷받침 해 주지 못한 실정이다. 이에 WCO가 국경간전자상거래 표준 체제를 개발하여 회원국이 적용할 수 있도록 제시하였다. 이들 표준들을 각국 세관이 그들 상황에 맞게 단계적으로 적용해 나감으로 국경간 전자상거래에 따른도전과 문제점들에 대해 지속적으로 대응해 나가야 할 것이다. 특히 AEO 인증대상에 전자상거래 중소기업이포함되도록 추진, 최소한계치(de minimis)의 조정 및 국경간 전자상거래 소액 물품에 대한 효과적인 징수모델적용, 기존의 WCO 세관 당국간 정보 협정 등을 활용하여 국경간 전자상거래 정보의 추가적 교환 협력체계확립, 극소, 중소기업에 대한 교육 및 역량강화 지원, 그리고 구체적인 전자상거래 핵심 이행 지표 개발및 지속적인 측정, 분석을 통해 각국 세관은 국경간 전자상거래의 다양한 도전에 효과적으로 대응해 나가야할 것이다.

The cross-border E-commerce is growing exponentially. The rapid expansion of cross-border E-commerce has generated enormous opportunities for the global economy. But at same time, the exponential growth of E-commerce is presenting several challenges i.e. managing growing volumes, overcoming the lack of global standards and addressing associated risks, etc. The lack of global standards for effective management of cross-border E-commerce has an impact on trade facilitation and security. To overcome the lack of global standards, WCO developed ‘the Framework of Standards on Cross-Border E-Commerce’ in 2018. The global Customs authorities have to implement the Framework through a phased approach in order to address the problems and challenges in cross-border E-commerce. Especially, Customs authorities must endeavor to expand the concept of AEO to cross-border E-commerce, adjust de minimis thresholds for duties and/or taxes, apply appropriate model of revenue collection, expand international Customs cooperation, and establish mechanism for an accurate measurement of cross-border E-commerce.

Cross-border e-Commerce is presenting a number of new challenges and opportunities to governments. The fast-growing trading environment requires comprehensive and well-considered solutions from all stakeholders, including customs authorities, to manage the unprecedented growth in volumes, overcome the lack of global standards and guidelines, and address associated border risks. Efficiency of clearance and delivery of low-value and small parcels is most particularly crucial. To manage e-commerce transactions, Customs administration units need to engage with all relevant stakeholders with a view to collectively defining the appropriate approach to adopt both from a trade facilitation and enforcement perspective. WCO has developed a set of global standards, associated guidelines and recommendations to facilitate cross-border e-Commerce and thus published the Cross-border e-Commerce Framework of Standards. In this paper, we analyze the contents of the framework and make reference to customs authorities. The core essence of the framework is the exchange of advance electronic data for effective risk management and enhanced facilitation of growing volumes of small and low-value shipments by adopting simplified procedures with respect to clearance, revenue collection and return. It also encourages the use of non-intrusive inspection (NII) equipment, data analytics and other cutting-edge technologies.

최근의 세계 무역환경에서 무역이익의 공평한 공유와 분배를 추구하는 세계 무역이 강조되면서 WCO에서는 그동안소외된 기업들까지 포함하는 무역 참여 및 활성화에 대한 논의가 활발하게 진행되고 있다. 따라서 이러한 세계무역의성장 방향을 위하여 인터넷 상용인구의 급격한 가속화와 함께 국경간 전자상거래 활성화 전략에 대한 요구가 더욱 증가하고 있고, 이와 관련하여 공용어 커뮤니케이션을 활용한 전자무역의 중요성도 지속적으로 부각되고 있다. 본 연구에서는 먼저 전자상거래 및 전자무역을 바탕으로 국가별 플랫폼 구축에 근거해 미국, 일본, 싱가포르, 중국의 시스템에 대하여 고찰하였다. 또한 본 연구는 한국 수출기업을 대상으로 공용어 커뮤니케이션에 따른 전자무역의 특성이 성과에 미치는 영향을 실증분석 하였고, 다중회귀모형을 실시하여 다음과 같은 연구결과를 얻었다. 1. 공용어 커뮤니케이션 요인 범주에 해당되는 비즈니스영어 커뮤니케이션은 전자무역의 성과(경제적성과)에 정(+)의 영향을 미치는 것으로 나타났다. 2. 기업요인 범주에 해당되는 조직특성, 기술특성은 전자무역의 성과(경쟁적성과)에 정(+)의 영향을 미치는 것으로 나타났고, 환경요인 범주에 해당되는 외부기업관계, 외부전문집단지원은 전자무역의 성과(경제적성과, 활용적성과)에 정(+)의 영향을 미치는 것으로 나타났다. 따라서 본 연구는 이러한 실증분석 결과를 통하여 공용어 커뮤니케이션의 필요성과 공용어 커뮤니케이션을 중심으로 전자무역의 특성과 성과 간의 관련성을 제시하였으며 전자무역과 국경간 전자상거래 활성화를 위한 시사점을도출하였다. 그러나 향후의 연구에서는 조사 대상표본의 동질성확보, 변수선정의 타당성에 따른 연구의 한계점을보완하는 방향으로 발전되어야 할 것이다.

Under the recent international trade environment, the new paradime of vitalization of cross-border E-commerce is on the rise for the growth of world trade, and then the volume of cross-border E-commerce has been increasing very rapidly. International organizations including the WCO have been deeply studying vitalization strategies of cross-border E-commerce and in this connection, the importance of E-trade studies is continuously coming to the force. This paper first provides an update on the platform systems of E-commerce and E-trade constructed by several advanced countries including the United States, Japan, S ingapore and China. This study p roposes to analyze empirically the e ffect of the g lobal language communication on E-trade performance of 300 export companies. A multiple regression analysis was conducted, resulting in empirical results as shown below. 1. Business English communications falling into the category of global language communication factors turned out to have positive (+) effects on the performance(economic performance) of E-trade. 2. Organization traits and technological traits falling into the category of corporate factors turned out to have positive (+) effects on the performance of E-trade(competitive performance). Also, relationship with external businesses and support of external professional groups falling into the category of environmental factors turned out to have positive (+) effects on the performance of E-trade(economic performance, and applicative performance). Based on the results of this empirical analysis, this study suggests the need for global language communication and the link between the characteristics and performance of E-trade based on global language communication, leading to implications for E-trade and further cross-border E-commerce. To make up for limitations of this study, however, future studies will have to take into account the limitations such as the homogeneity of sample, and the validity of variables measurement.

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.

This study presented registration point by WCO SAFE Framework's main contents and the United States of America, EU, security pacification of Japan, and our country etc. to solve two problems that is trade facilitation and security strengthening.Every country is presenting continuous counter measure for security strengthening unusually to WCO SAFE Framework, the United States of America is solidifying security action through 24 rules, CSI, C-TPAT, SAFE Port Act 2006, and EU is enforcing AEO program through revision customs law. Also, a lots of Polices of government dimension of Japan are announced, and our country is preparing a lot of such as CSI agreement, security action pacification for harbor and airport, maintenance of law with the U.S.Because trade volume spread will increase by recent Korea-ASEAN FTA, Korea-America FTA conclusion, security strengthening action by this may have to be achieved at the same time.

It is necessary for security of international supply chain to cooperate between Customs and Customs under changing international trade environment. As for cooperation between Customs and Customs, The revised Kyoto Convention General Annex standard 6.7 provision provide that The Customs seek to cooperate with other Customs administrations and seek to conclude mutual administrative assistance agreements to enhance Customs control. And WCO SAFE Framework pillars 1 Customs-to-Customs standard provides that Customs administrations must work cooperatively with common and accepted standards to maximize the security and facilitation of the international supply chain. The concrete cooperation standards are as follow ; The Customs administration should follow integrated Customs control procedures ; have the authority to inspect cargo originating, exiting, transiting, or being transhipped through a country ; have and use Non-intrusive inspection equipment and radiation detection equipment for conducting inspections ; establish a risk-management system to identify potentially high-risk shipments ; require advance electronic information on cargo and container shipments in time for adequate risk assessment ; provide for joint targeting and screening ; maintain statistical report ; work with other competent authorities to conduct security assessments ; be encouraged to require programmes to prevent lapses in employee integrity and to identify and combat breaches in integrity ; conduct outbound security inspection of high-risk containers and cargo at the reasonable request of the importing country. The Customs administration in Korea must conform SAFE Framework standard provisions. Namely, it is necessary to supplement Customs control methods and Customs laws and to adopt new systems for security of the international supply chain.