現行通關制度의 改善方向에 관한 硏究 = (The) Device of Improving Direction on the Current Custom Clearance System

다국어 초록 (Multilingual Abstract)

As inspected in the process of the change for the customs system mentioned in this second chapter, the administrative procedure on the custom clearance system has improved towards the progressive direction in accordance with the progress of the social, economic system and its increase of the quantity of the imports and exports, but it has been concordant between the authorities and the import-exporters that the import-export procedures including customs procedure ate complicated in spite of the present given condition.
This is caused not only by the delay of the simplification on the procedure, though it was practiced supplementarily after the embossing of its necessities, but also by the incapability to cope with the expanding quantity of the imports and the exports.
During last year, the quantity of our imports and exports has increased greatly, and recorded the highest blacking balance in history on the current account and revised the law system for foreign trade in the direction of entrusting to the selfcontrol of the import-exporters.
On July 1st, 1987 the law for foreign trade was exercised, and the various regulations on customs law are being adjusted, but the devices for the procedure simplification, for the support on the concerned minor businesses, and for the diversification of the import partners are requested to be more improved.
To simplify the procedure, the approval system for import-export must be amended resolutely, and it is reguested for the official approval institution to be improved, preparing to the era for ＄100 billion import-exports.
To support the concerned minor business, it is necessary to widen the width of special benefit by practicing the traditional particular measures on exports extensively prior to exercising the new systems, and it is also desirable that the benefits of the various supports should be affected even to the circle of the concerned minor businesses.
The problem of the diversification has been the long-cherished desire but is under the unsolved condition and this must be overcome by the whole-nation's arduous labor preparing to the future, based on the present difficulties.
But, the use of the non-tariff barrier which was explained on this essay must not be settled unskillfully and ought to be enlightened. For the last, it must be confessed that the general aspect for the custom clearance system except the custom clearance procedure could not be discussed, so that the alternative plan for the estimation of price, incidence and charge of tariff, tax-reduction system, bonded system, relief system for administration, especially that for drawback system could not be stated.
The problems about these should, I think, be settled for the thesis to be studied in the near future.

목차 (Table of Contents)

• 目次 = 1
• Ⅰ. 序論 = 3
• 1. 硏究의 目的 = 3
• 2. 硏究의 範圍와 方法 = 3
• Ⅱ. 通關制度의 변천과정 = 5
• 1. 關稅土制度의 도입 = 5
• 2. 申告納付制度의 채택 = 7
• 3. 新評價制度의 도입 = 9
• 4. 貨主直接申告制度의 확대 = 14
• Ⅲ. 現行 通關制度의 問題點 = 17
• 1. 節次의 복잡성 = 17
• 2. 大企業편중적인 行政支援制度 = 19
• 3. 輸入 先多 邊化 促進을 위한 制度의 미비 = 20
• Ⅳ. 現行 通關制度의 改善方向 = 22
• 1. 절차간소화 방안 = 23
• 2. 中小企業支援을 위한 制度의 强化 = 51
• 3. 輸入先多邊化 促進方案 = 72
• Ⅴ. 結論 = 80
• 참고도서 및 문헌 = 82
• Abstract = 83