무역학회지 (Korea Trade Review)

한국무역학회 (Korea Trade Research Association)
권호 표지
DOI QR코드

DOI QR Code

정보기술협정(ITA) 물품 품목분류 오류 사례 연구

A Study on the Customs Classification Fallacy of certain ITA Goods

  • 박민규 (인하대학교 국제통상학과)
  • Park, Min-Gyu (Department of International Trade, Inha University)
  • 투고 : 2019.03.07
  • 심사 : 2019.04.21
  • 발행 : 2019.04.30
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

The Harmonized System comprises about 5,000 commodity groups; each identified by a six digit code, arranged in a legal and logical structure and is supported by well-defined rules to achieve uniform classification. This study reviews the appropriateness of Korea Customs Service and Tax Tribunal's customs classification decisions concerning the interpretation and application of the Harmonized System for certain ITA goods. Korea Customs Service had classified arbitrary and had not applied in dubio pro reo principle. This paper finds that 57% of Korea Customs Service's classification decisions have erred. Korea government need to take measures to secure uniform interpretation of the HS and its periodic updating in light of developments in technology and changes in trade patterns. This paper suggest to amend customs law and regulation concerning classification committee.

키워드

과제정보

This work was supported by INHA UNIVERSITY Research Grant(2019)

참고문헌

  1. Christian Henn and Arevik Gnutzmann-Mkrtchyan (2015), "The Layers of the IT Agreement's Trade Impact," WTO Economic Research and Statistics Division, WTO Working Paper ERSD-2015-01, 1-44.
  2. Develop Dr. Eisbein v. Hauptzollamt Stuttgart-West Case C-35/93 (1993) ECR1-2655.
  3. Kim Chang-kil and Kwak Bong-Hwan (2006), "An Empirical Study on the Risk Factor of 「HS implementation」 of the Customs Administration in Korea,"The Journal of Korea Research Society for Customs, 7(3), 2006. 25-47.
  4. Kim Chang-Kil (2005), "A study on the HS Nomenclature and Classification Dispute and Problem Structuring," The Journal of Korea Research Society for Customs, 6(4), 49-75.
  5. Kim Ho-Cheol (2015), "Current Issues of the WTO Information Technology Agreement (ITA)," Trade Law, Vol. 124, 75-111. https://doi.org/10.36514/itl.2015.124..004
  6. Lin, sai-yu (2011), "Systemic Reflection on the EC-IT Product Case: Establishing an 'Understanding' on Maintaining the Product Coverage of the Current Information Technology Agreement in the Face of Technological Change," Journal of World Trade, Vol.45 No.2 401-430.
  7. National Tax Tribunal(2003) Kuksim2002GUAN0190.
  8. National Tax Tribunal(2008) Kuksim2007GUAN0130
  9. Supreme Court (1995a) Adjudgment, 94NU12159, Judgment.
  10. Supreme Court (1995b) Adjudgment, 95NU6311, Judgment.
  11. Supreme Court (2005) Adjudgment, 2003DU13632, Judgment.
  12. Tax Tribunal (2011) Josim2011GUAN0023.
  13. Tax Tribunal (2014) Josim2014GUAN270.
  14. World Customs Organization (WCO), International Convention on the Harmonized Commodity Description and Coding System. Available from http://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs_convention.aspx
  15. World Trade Organization (WTO) (1996a), Ministerial Declaration on Trade in Information Technology Products, Singapore. Available from https://www.wto.org/english/docs_e/legal_e/itadec_e.htm
  16. World Trade Organization (WTO) (1996b), Report of the Panel, United States - Restrictions on Imports of Cotton and Man-Made Fibre Underwear (WT/DS24/R), Geneva, Switzerland: Author.
  17. World Trade Organization (WTO) (1997), Report of the Panel, United States - Restrictions on Imports of Cotton and Man-Made Fibre Underwear (WT/DS24/8). Geneva, Switzerland: Author.
  18. World Trade Organization (WTO) (2005), Report of the Panel, European Communities - Customs Classification of Frozen Boneless Chicken Cuts (WT/DS269/R) Geneva, Switzerland: Author.
  19. World Trade Organization (WTO) (2010), Report of the Panel, European Communities and Its Members States-Tariff Treatment of Certain Information Technology Products (WT/DS375/R, WT/DS376/R, WT/DS377/R) Geneva, Switzerland: Author.
  20. World Trade Organization (WTO) (2012), 15 Years of the Information Technology Agreement: Trade, innovation and global production networks, Geneva, Switzerland: WTO Publications.
  21. World Trade Organization (WTO) (2015). Ministerial Declaration on the Expansion of Trade in Information Technology Products (WT/MIN(15)/25) Geneva, Switzerland: Author.
  22. World Trade Organization (WTO)(2019), Current Situation of Schedules of WTO Members. Available from https://www.wto.org/english/tratop_e/schedules_e/goods_schedules_table_e.htm#fnt-vii
  23. Yi, Ji-Soo (2018), Korea's Implementation of the Information Technology Agreement: a qualitative evaluation Korea Trade Review, Vol 43. No 4., 131-153. https://doi.org/10.22659/KTRA.2018.43.4.131