국내 판매가격방법에 기초한 관세의 과세가격에 관한 사례연구

• 영문명: Case Studies on the Customs Value Based on the Deductive Customs Valuation Method
• 발행기관: 한국무역연구원
• 저자명: 이병락(Byung-Lak Lee)
• 간행물 정보: 『무역연구』제12권 제2호, 167~181쪽, 전체 15쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2016.04.30

영문 초록

According to the deductive customs valuation method, the customs value of the imported goods is based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity, subject to deductions for the commissions, the usual costs of transport and insurance, and so on. This study examined the international and local codes in terms of the deductive customs valuation method. In addition, this study analyzed case studies related to the application of the deductive customs valuation method and arrived at the following conclusions. The deductive customs valuation method may be used in these three instances: (1) when the goods in question are imported especially at a lower price without reasonable grounds; (2) when the goods are imported on a consignment basis or in the form of counter-trade; and (3) when the goods are transferred to the second buyer after the price has changed in the bonded area of the importing country.

목차

I. 서론

Ⅱ. 선행연구

Ⅲ. 국내외 규정 및 시사점

Ⅳ. 국내 판매가격방법이 적절한 사례 및 시사점

V. 결론

References

키워드

Customs Act Customs Valuation Deductive Customs Valuation Method