Recently, International electronic commerce have been rapidly increasing. Over the past decade, e-commerce on the business foundation of the Internet compound has entered extensive areas of international trade and social activity. This paper focuses on the system establishment of customs duties of import goods in Global e-Commerce. Today, USA, EU and some major countries, International Organization insisted to Tariff-free zone in customs duty. According to, this study also will discussed for the effect to impose import duties. In order to impose customs duties, its need to establish a system scheme. especially, because international payment of BtoC Commerce occur by the Credit Card. At this point, The major solution of this study is that finance administration must be offer to the information of Electronic Trade in customs administration.
Ⅰ. 서론
Ⅱ. 전자상거래 관세분야의 제반 이론적 고찰
Ⅲ. 전자상거래 관세의 범위와 경제적 타당성
Ⅳ. 관세부과 논의 및 제도적 정립방안
Ⅴ. 결론
참고문헌