• Journal of Multimedia Information System
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• v.4 no.4
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• pp.295-300
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• 2017

In this paper deals with the problem of modeling customs information and the criterion for controlling its reliability in the process of managing customs clearance of goods is considered. As the main object of the study, the information of the cargo customs declaration, which is submitted to the customs authorities in electronic form for customs clearance of goods, is considered. The main criteria for determining the reliability of customs information, based on the classical methods used by other fields of science, are given.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.13
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• pp.897-908
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• 2000

Customs clearance is one of systems controlled by a customhouse that administrate all exported or imported goods passed frontier. This customs clearance systems of china and korea equally means, but it find obvious that customs law and rule, customs formalities between china and korea differ greatly. Therefore, this article describes a customhouse controlling exportation and importation, company dealing clearance service as the subject of customs clearance and customs formalities in order to generally analyse on customs clearance systems of China. As a result, this seeks for problems of customs clearance systems in China and a means of settling a trouble.

• Asia-Pacific Journal of Business
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• v.15 no.2
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• pp.271-282
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• 2024

Purpose - The purpose of this study is to examine legal problems in managing special customs clearance companies that were not covered in previous studies, and seek legal solutions. Design/methodology/approach - This study tries to analyze and the Administrative Rules related to special customs clearance and suggest alternatives since the management of the special customs clearance system is mainly carried out through Administrative Rules. Findings - The definition of a consignment carrier under the Customs Act does not reflect the reality, and the subject of registration does not coincide with the Customs Act and Administrative Rules. Article 2 of the Customs Act, the definition of consignments and the subject of registration of consignment forwarders should include international logistics forwarders who "arrange logistics of import and export cargo". In the E-commerce Administrative Rules revised in July 2023, the registration of e-commerce companies subject to special customs clearance, the registration of companies with preferential customs clearance and notification of changes, and the provision of preferential customs clearance can be seen as new legislation beyond the mandate of the Customs Act. Research implications or Originality - It it time to allow recipients and agents to submit customs clearance lists to protects the rights of goods recipients.

• International Journal of Computer Science & Network Security
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• v.22 no.10
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• pp.347-351
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• 2022

The article is devoted to the formation of approaches to improving the system of administration of customs payments in modern conditions. It is established that important components of the administration of customs payments are customs expertise, customs value assessment, and control over the declaration of goods to ensure the completeness and timeliness of customs duties payments to the budget. It is found that the practice of customs administration shifts the emphasis of foreign trade regulation to the use of the principles of work implying the use of the latest technologies for the preliminary electronic exchange of information, remote customs clearance of goods without the physical presence of an official, and consistent application of risk management. It is established that an important place in the structure of the state authorities regulating the foreign economic activity is given to the customs service. Furthermore, the existing problems in the implementation of international trade operations necessitate the improvement of approaches to the customs regulation of export-import activities of enterprises.

• Journal of the Korean Society of Marine Environment & Safety
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• v.5 no.2
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• pp.141-165
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• 1999

The Customs Act provides for a general rule all goods entering Korea shall be subject to customs duties as set in the customs tariff schedules as other fees and taxes determined except those excluded by virtue of the Customs Act or intentional agreements. Importation begins from the time carrying vessel or aircraft enters Korea territorial jurisdiction with the intention to unload the same until the time the goods are released or withdrawn from the customhouse upon payment of the appropriate duties. Imported articles may be categorized into prohibited importations, dutiable importations and conditionally free importation. Some other articles are qualifiedly prohibited, meaning they can enter the country after compliance with certain conditions. If there is any conduct violating these act, criminal sanctions may be imposed for the prevention and suppression of smuggling and other frauds, and the enforcement of tariff and customs act. As a result importers who intentionally violates Korea Customs Act may be subject to criminal prosecution. Many major provisions of customs act have imposed severe sanctions for customs crimes in comparison with other crimes due to general rule of criminal law. There is a great deal of activity in Pusan area relating to smuggling of narcotics and prohibited drugs, obscene articles and weapons. On one side, criminals who seek to profit by narcotics or drug threaten public health and human environment, On other side, weapon smuggling is a significant threat to our national security. However the studies on customs crime and customs act have not been viewed. Thus this Article overviews especially the customs crime and criminal sanction focused on domestic customs act.

• International Commerce and Information Review
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• v.11 no.4
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• pp.289-312
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• 2009

Under the circumstance of increasing international trade volumes and limitation of customs human resources, it is necessary to shift the customs' revenue collection activities and audit method from a transaction-based approach to an account-based approach. Thus, in 1997, U.S. Customs services established the Account Management Program. The Account Management Program is designed to increase importer compliance and improve customer service through one-on-one interaction with business entities and a designated Customs representative(Account Manager). The Account Management Program is a comprehensive process that includes the following stages and activities ; selection of a potential Account, establishment of the Account, management of the Account. In 2009, Korea Customs service introduced and executed the Account Management Program. But owing to its early stages, Korea Customs service does not suggest effective direction of development of the AM program. So I can propose the following improvements of the Account Management Program in Korea. Firstly, the Account Managers have to be assigned more traders than AEOs(Authorized Economic Operators). Secondly, it is necessary that Customs service appoints part-time port Account Managers to help more traders to improve customs compliance. Thirdly, thought should be given as to Account can be expanded to encompass both small and medium enterprises(SME) by providing customs brokers managing their customs business on the behalf of the SME with the Account Managers. Lastly, Customs service has to establish performance measures and action plan for the Account Management Program.

• The Korean Journal of Food And Nutrition
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• v.36 no.3
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• pp.202-208
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• 2023

FT-IR, GC/MS, and ATR-FT-IR analyses were performed to confirm the physicochemical characteristics of saw palmetto fruit (SPF) extract. FT-IR analysis of the standard product showed that the band corresponding to the carbonyl bond of free fatty acid was stronger than the band of acyl-glyceride. Sample E was identified as having the same trend as the standard sample. Fatty acid composition analysis revealed that the main fatty acids in the standard sample were lauric acid and oleic acid. The content of lauric acid ranged from approximately 30% to 38% in samples B, C, D, and E, while the content of oleic acid ranged from approximately 29% to 34%. The GC/MS analysis confirmed that the standard SPF extract consisted of fatty acids and fatty acid ethyl esters. Sample E demonstrated a similar pattern to the standard samples in terms of oleic acid, lauric acid, and fatty acid esters. ATR-FT-IR analysis indicated that only sample E was predicted to contain 100% saw palmetto extract. Therefore, these study findings can be considered fundamental data for analyzing the physicochemical characteristics of the composition of SPF extract.

• The Korean Journal of Food And Nutrition
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• v.28 no.5
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• pp.766-773
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• 2015

This study analyzes the chemical composition of green tea, white tea, yellow tea, oolong tea and black tea with respect to extraction temperature and time. The optimum extraction conditions for these teas were determined by assessing the chemical composition of tea brewed at different temperature (50, 60, 70, $80^{\circ}C$) and extraction times (1, 3, 5, 10 minute). Catechins contents were the largest at 5 minutes and generally declined by 10 minutes. Green tea catechins contents were highest when brewed at $70^{\circ}C$ and besides other teas a change of the trend variation at 70 and $80^{\circ}C$. These temperatures did not extract theaflavins in green tea. Extract temperature and time did not significantly affect theaflavins content of white tea, yellow tea, and oolong tea. Black tea, however, was noticeably dependent on extract conditions, which were most effective at $70^{\circ}C$, brewed for 5 minutes. Caffeine content of green tea, yellow tea, and oolong tea was highest at 5 minutes, but temperature did not appear to affect the content. White tea and black tea caffeine content was highest when brewed at $70^{\circ}C$ for 5 minutes. Theobromine content of green tea, yellow tea, oolong tea, and black tea did not show major differences between the study times or temperature, though the content in white tea increased with higher temperatures when brewed for 5 minutes. The extraction of phenolic compounds increased until 5 minutes, and showed not further increase at 10 minutes. Antioxidant capacity of green tea, white tea, and yellow tea were maximized at $70^{\circ}C$ for 5 minutes or $80^{\circ}C$ for 3 minutes, while oolong and black tea were reached maximum antioxidants at $70^{\circ}C$ for 5 minutes. In general, to optimize the beneficial chemical content of brewed tea, a water temperature of $70^{\circ}C$ for 5 minutes is recommended.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.46
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• pp.351-380
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• 2010

Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor. Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.213-224
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• 2020

The study assesses the impact of trade liberalization factors on changes in customs revenues in Vietnam. Research data was conducted between 2002 and 2017 on the official website of the Government's Web Portal and The World Bank. This paper uses the vector error correction model to estimate the short-term and long term relationship between data series. The results have proven that tariff reductions have a positive effect on short-term and long-term customs revenues in Vietnam. However, the implementation of other international commitments on trade liberalization has positive short-term and long-term negative impacts on customs revenues in Vietnam. The study's results also show that exchange rate has no effect on changes in customs revenues in the short term but it has a strong impact on increasing customs revenues in the long run. Based on these findings, the article also suggests a number of policies to ensure customs revenues in Vietnam in future. In order to ensure customs revenues, the government of Vietnam should: (1) having some policy to improve the efficiency of customs management in Vietnam; (2) Building appropriate VND exchange rate policy; (3) Establishing reasonable non - tariff barriers to prevent fraud and ovations cause losses in customs revenues.