보세공장 제조물품의 국내반입시 과세가격 평가에 관한 연구

A Study on the Customs Valuation of Goods in Bonded Factory System

The purpose of this paper is to present reformation plans and to value customs of goods for the domestic bonded factory system. For instance, procedural legality of raw materials entered into bonded factory and being imported, exported, transferred, or acquired to other bonded area is not clearly defined. Therefore, current bonded factory regulation should extend the range of industry field to be licensed and regulation on administration procedure for the bonded processing should be simplified. Moreover, regulation should allow the trade of raw materials for the bonded processing. From this report drew the following political improvement method. First, this suggested to make up for the weak points the regulations in the customs law in relate to customs valuation of goods for bonded factory system. Second, customs officers have to operate complementarily carry out two systems in the below customs clearance systems. Third. the taxation authorities have to establish in the logical position about notification and guiding principle without prejudice property rights of taxpayer. As a result, the improved measurements will be contributed to prevent of a dispute between the taxation authorities and enterprise by regulating definitely like above contents.