관세평가 상 법정 가산요소의 대가성에 관한 연구

The Exchange of Goods of Adjustment in Customs Valuation

How to obtain the Customs Value of Transaction Value Method (the so-called first method) is added, plus adjustment(statutory elements) to the price actually paid or payable, then the statutory deductions is obtained by subtracting elements. The Price Actually Paid or Payable refers to the amount paid in exchange of goods, consisting of both direct payments that can be viewed as the exchange of goods in formality and substance. and indirect payments that can be viewed as the exchange of goods not in formality but in substance. Thus, the legislator prescribed that the adjustment is not the exchange of goods, but should be added to Price Actually Paid or Payable. Therefore, if any amount is proved to be adjustment, it doesn’t have to be considered whether it is indirect payments or not. However, the recent Supreme Court took the subsequent proceeds (that is one of adjustment in customs value) as the exchange of goods. If so, any amount can be attributed to adjustment, need to be considered whether it is the exchange of goods.