한국과 미국의 수입신고 및 관세납부절차 비교분석

• 영문명: A Study on the Suggestions of Import Clearance Process in U.S.A. and Korea
• 발행기관: 한국무역연구원
• 저자명: 김태인(Tae-In Kim)
• 간행물 정보: 『무역연구』제5권 제1호, 99~112쪽, 전체 14쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2009.04.30

영문 초록

This study analyzed entry and payment process between the U.S.A and Korea. While Korea accomplishes two process at the same time, the U.S.A separates and accomplishes two process. Importer of the U.S.A offers partnership security for the amount of duties and fees estimated to be payable on such merchandise at entry time, and pay the amount as file entry summary document not later than 12 working days after entry or release. The U.S.A is enforcing After Payment System in principle. Because American Customs Brokerage Corporation offers Customs Bond in the customhouse instead of importer, Most import goods are released or is being bonded transportation after Customs Bond security offer by American Customs Brokerage Corporation Korea is enforcing After Payment System in principle too. But most medium and small enterprises must make preliminary payment. Therefore, this system will have to be improved so that customs corporation can provide financial services that tax payment assurance to publish Customs Bond like the U.S.A.

목차

Abstract

Ⅰ. 서론

Ⅱ. 미국 수입통관절차 고찰

III. 수입신고절차 비교분석

IV. 관세납부절차 비교분석

Ⅴ. 결론 및 시사점

참고문헌

키워드

Import Clearance Process Entry Process Payment Process