EU 關稅法上 關稅債務制度에 대한 考察

The rules governing the customs debt have a crucial role in the European Customs Union. A Community legislation said that `the rules governing the incurrence of a customs debt, the determination of its amount, when it becomes due and its extinction are so important for the proper functioning of the customs union that it is essential to ensure that such rules are implemented as uniformly as possible in the Community…`(Council Regulation (ECC) 2144/87 of 13 July 1987 on customs debt, [1987] OJ L20/15). These rules containing in the Community Customs Code(CCC)(Council Regulation (ECC) No 2913/92, OJ L 302, 19/10/1992, pp. 1-50) are concerning to security to cover customs debt(Articles 189-200), incurrence of a customs debt(Article 201-216), recovery of the amount of the customs debt(Articles 217-232), extinction of customs debt(Articles 233-234) and repayment and remission of duty(Articles 235-242). Security for customs debt is defined as `a security to be provided in order to ensure payment of a customs debt.` It has to be provided by the persons who in liable or who may become liable for that debt. The customs authorities can require only one security to be provided in respect of one customs debt. Then, a customs debt should be incurred on the basis of the important and the exportation; a customs debt on important is incurred through the release for free circulation of goods liable to import duties, or the placing of such goods under the temporary importation procedures with partial relief from import duties. But a customs debt on exportation is incurred through the exportation from the customs territory of the Community of goods liable to export duties. Amount of duty, which defines each and every amount of import duty or export duty resulting from a customs debt, is calculated by the customs authorities. However it doesn`t apply to a provisional anti-dumping or countervailing duty, and to the amount of duty legally due exceeds that determined on the basis of a binding tariff information. Finally, a customs debt is extinguished by payment and remission of the amount of duty; Import duties or export duties have to be repaid in so far as it is established that when they were paid the amount of such duties was not legally owed or that the amount has been entered in the accounts. And import duties or export duties is remitted in so far as it is established that when they were entered in the accounts the amount of such duties was not legally owed or that the amount has been entered in the accounts.