HS Code 9032.81과 9032.89의 품목분류 기준에 관한 연구

• 영문명: A Study on the Custom Classification Criteria of HS Code 9032.81 and 9032.89: Focusing on the Classification of Mass Flow Controllers
• 발행기관: 한국무역연구원
• 저자명: 조현석 권형기
• 간행물 정보: 『무역연구』제19권 제1호, 399~412쪽, 전체 14쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2023.02.28

영문 초록

Purpose – This research aims to define the criteria of classification of HS Codes 9032.81 and 9032.89. Furthermore, this research suggests a way for taxpayers to classify goods of HS Code 9032 into 9032.81 and 9032.89 more easily by amending the Explanatory Notes for HS Code 9032. Design/Methodology/Approach – This research explores three possible theories interpreting the classification of HS Codes 9032.81 a nd 9032.89, a nd t ries to f ind t he most suitable explanation v ia a thorough analysis of HS Explanatory Notes and Decisions of Customs. Findings – The results showed that the criteria of classification of HS Codes 9032.81 and 9032.89 can be identified, but some might disagree with it due to the explanatory notes' redundant concepts and ambiguity. Thus, the research concludes the explanatory notes should be amended to extinguish these problems. Research Implications – Although there are needless concepts of Type (I) and (II) of automatic regulating instruments in the HS explanatory notes, there were few improvement proposals on the issue. With this redundant concept and ambiguity on the classification criteria, a conflict between taxpayers and authorities was born. As long as HS explanatory notes are not amended, similar problem can continuously occur. This study gives some suggestions to improve HS explanatory notes.

목차

Ⅰ. 서론

Ⅱ. 자동조절용이나 자동제어용 기기의 분류에 관한 다툼의 사례

Ⅲ. 제9032.81호와 제9032.89호의 분류기준에 대한 견해 및 품목분류 사례

Ⅳ. Korea’s Tariff Schedule에서의 제9032.81호와 제9032.89호의 분류기준

Ⅳ. 결론

References

키워드

Automatic Regulating or Controlling Instruments Customs Law HS Code 9032.81 and 9032.89 Mass Flow Controller