CCC와 WCO 및 우리나라 품목분류(HS) 사전교시제도의 고찰

A study on the pre-entry Tariff Classification information system for HS based on the CCC, WCO and Korea HS System

Exports and imports are continuously evolving into new, various products according to the changing needs of consumers and contemporary market environment. HS Commodity Classification is an area requiring a considerable level of acquaintance with product and experienceㆍknowledge about HS Commodity Classification principles on tariff schedules. Because of these reasons, HS Commodity Classification is the one of the most high risk areas on clearance process between Customs authorities and traders. Pre-entry Classification System is the legal system that allows one to have his or her items undergo examination for item classification in accord with the duty rate table applicable to the items, when the one wishes to know before the export import declaration the tax rate as well as limitation to export import, for it is not clear in which item number on duty rate table the items are classified. This paper suggests the plan about administrative measures, analysis of key issues relating to the pre entry Tariff Classification information system for HS based on the CCC, WCO and Korea HS commodity classification determinant system.