관세환급제도의 개선방안에 관한 연구 = A study on the Problem and Improvement of Customs Drawback system

다국어 초록 (Multilingual Abstract)

Exports has a great impact on the Korean economy both in direct and indirect ways. Especially in case of Korea, exports are major motive power to growth and development of Korean economy. The export is expected to play a great role in enlargement of employment and the entire economy. In case of Korea, because they have suffered from lack of natural resources, it is common that they are dependent on the imports to attain basic resources. In order to increase the exports, importing the natural resources is inevitable. The point is, if the tariff imposes on the basic resources for exports, it would cause the increase of the price of exports. In this condition, if the competitive export countries don't impose the tariff or at least they impose less tariff, it is natural that Korean exporters lose competitiveness. In order to supplement this weaknesses, Drawback system was introduced. Drawback system is to return the paid tariff on the purpose of supporting the exporters and stimulating the promotion of domestic input industries. The administration has continues the policies to promote the exports such as financial, tax systems and administrational policy, and also Drawback system formed a part of these policies. Drawback system allowed to return the paid tariff in raw materials for export and this resulted in the effects like free trade market. Thanks to the Drawback system, it contributed to reduce the cost of the exports and gain the competitiveness. It makes for great advantages in production and exports because it makes equals with free trade markets. Especially the Drawback system, just like export subsidy, increases domestic production and reduces the consumption of Drawback products. But the Drawback system is no protective effect on imports. On the other hand if input industries are competitive domestic production increases but the effect is very weak on the cost as the rate of an out put increases depends on the Drawback. The purpose of this study is to suggest actual condition and the improved plan of Drawback system that all over the countries have extensively introduced. That is, this study are willing to look into the general concept and actual condition of Drawback system and suggest the improved plan by comparing Korean Drawback system with American and Japanese system.
Drawback system has great importance in Korean economy considering Korean economic situation. Drawback system is to return the imposed tariff so that export industries could get competitive power and promote the export. On the other hand, it was used to accelerate the use of domestic materials by creating financial costs in using raw materials. Even though the government should be responsible for the enormous returning expanses, because localization of raw materials was quite crucial to the improvement of the balance of trade and consistent economic growth, government continued to enforce the Drawback system. In the long term, the WTO is expected to restrict non-tariff barriers for liberalization of trade. As a trade barrier except for the tariff and the movement to restrict the subsidy have been reinforced, the role of tariff policy is relatively predicted to be enlarged. Unfortunately, as this study has analyzed, Drawback system has several shortcomings. At first, it has not a few various kinds. It was derived from the efforts to complement the potential problem partly. At the time that Drawback system was introduced firstly, it has only two kinds. But after that, many different sorts of Drawback system was framed in order to improve the incompleteness. Drawback system requires complex procedures to receive the paid tariff, besides the expenses that corporations should be responsible for related to the returning tariff is huge. Futhermore the social cost that government and a banking organ should cover is also immense expenses. Another problem is that the government is in charge of the spent amount managed system. This is the major cause for complicating the procedures because the subjects who is well aware of the consumed raw materials is the very exporters. And there's problem in administration. In case that applicants for returning the paid tariff are appointed to submit the documents, it should be performed in 3 days after receiving a notice. In the same context, the customs returns the paid tariff after checking the document is correct. Amendments are also required to reinforce the competitive power of company. In the event that the exporters tried to calculate the imposed tariff and returning tariff, they had to report exact calculation to the customs, However, in order to pursue the convenience of the exporters, we would need to be informed by the computation system automatically instead of visiting in person. Korean exporters have no choice but to depend on the importing raw materials as far as Korea continue to develop economy by the policy which depends on the exports. In particular, It is a desirable that extra domestic resources should be provided to the industries which has the potential powers so as to maintain the constant economic development. None the less two political purpose, which mean to achieve the localization of raw materials and medium materials, are incompatible. Afterward creating the financial costs on exporting materials is the way to obstruct enlargement of exportation. In term of enlargement of exportation, it is desirable that Drawback system has focus on the strengthening of exportation. It is necessary to focus on the promotion of exportation and localization respectively by taking advantage of Drawback system and restriction of tariff rating. Although return special case law was amended in 1997, we have a long way to achieve the perfection of Drawback system. We need to keep developed countries' case in mind. They have maintained low tariff on raw materials, at the same time if needed, they took an active action by taking advantage of a bonded factory and free trade zone. In addition to this, Government should make the most of substitute Drawback system, which is established for simplicity of administrational procedures. In case of Taiwan, returns in the exports below 5% of tariff have been forbidden, of course it was possible because Taiwan had maintained a trade surplus. But Korea is predicted to keep a trade deficit for a while. Therefore, we need to protect the industries which has the inequality in the balance of trade. The government should consider the way to support the export industries based on domestic material and foreign material. Tariff support system and a bonded factory would be utilized in promotion exportation system. Substitute Drawback system would be used in industries support system. Accordingly, government need to introduce the above systems based on tariff system in order to keep the discriminative policy.

목차 (Table of Contents)

• Ⅰ. 서론 = 1
• 제1절 연구배경 = 1
• 제2절 목적 = 2
• 제3절 연구방법 및 구성 = 3
• Ⅱ. 관세환급제도에 관한 일반적 고찰 = 5
• 제1절 관세정책의 유용성 = 5
• 제2절 관세환급제도의 발전 = 11
• 1. 관세환급제도의 실시 배경 = 11
• 2. 관세환급특례법 제정 = 13
• 3. 관세환급제도 = 19
• 4. 우리나라의 관세환급실적 = 23
• 5. 관세환급의 특징 = 25
• 제3절 관세환급 관련 제도 및 정책의 변형 = 46
• 1. 관세환급 관련 제도의 변형 = 46
• 2. 관세환급 관련 정책의 변형 = 50
• 제4절 관세환급제도의 경제적 효과 = 52
• 1. 전통적인 연구 = 52
• 2. 분석모형 및 효과분석 = 54
• 3. 관세환급제도의 경제적 평가 = 69
• Ⅲ. 한·미ㆍ일 관세환급제도의 비교 = 73
• 제1절 한·미 관세환급제도의 비교 = 73
• 1. 미국 관세환급제도의 개요 = 73
• 2. 관세환급 방법 = 74
• 3. 관세환급 절차 = 79
• 4. 한·미 관세환급제도의 비교 = 81
• 제2절 한·일 관세환급제도의 비교 = 85
• 1. 일본 관세환급제도의 개요 = 85
• 2. 열세율 = 88
• 3. 열세절차 = 89
• 4. 한·일 관세환급제도의 비교 = 90
• Ⅳ. 관세환급제도의 문제점 = 92
• 제1절 관세환급 제도상의 문제점 = 92
• 1. 관할세관의 부족 = 92
• 2. 관세환급제도의 복잡 = 92
• 3. 관세환급절차의 복잡 = 94
• 4. 소요량증명제도의 무의미 = 99
• 5. 부정한 방법의 관세환급 = 103
• 제2절 관세환급 행정상의 문제점 = 105
• 1. 환급처리와 관할세관 시스템의 효율성 부족 = 105
• 2. 수입신고서 원재료 환급사용 내역 정보내역 불일치 = 106
• 3. 재수입면세물품과 관세환급과의 중복 = 107
• 4. 소요량 산정방법 적용의 어려움 = 107
• 5. 환급사후심사 자료제출 요구에 대한 규정 미비 = 107
• 6. 환급대상수출물품 반입 확인절차의 불편 = 107
• 제3절 관세환급법 적용상의 문제점 = 108
• Ⅴ. 관세환급제도의 개선방안 = 111
• 제1절 관세환급 제도상의 개선방안 = 111
• 1. 관세환급제도의 효율적 운영 = 111
• 2. 수출지향적 개선 = 113
• 3. 관세환급제도의 총괄적 개선방안 = 113
• 제2절 관세환급 행정상의 개선방안 = 123
• 1. 재수입면세물품과 관세환급과의 중복성 해결방안 = 124
• 2. 환급사후심사 자료제출요구에 대한 규정 보완 = 124
• 3. 수출통관제도 개선 = 125
• 4. 인터넷환경에 맞는 전자통관체계 정비 = 125
• 5. 고객편의 위주의 수입통관제고 개선 = 126
• 6. 관세감면 추천기관과 전산망 연계 = 126
• 제3절 기업 경쟁력 강화를 위한 행정의 효율화 = 126
• 1. 환급금 자동 정산제도 도입 = 127
• 2. 정액환급의 이용 확대 = 127
• Ⅵ. 결론 = 128
• Abstract = 133
• 참고문헌 = 137