중국의 품목분류제도하에서 HS부정신고의 법적책임과 대응책

다국어 초록 (Multilingual Abstract)

In this paper, I studied the legal responsibility on wrong declaration of HS(Harmonized Commodity Description and Coding System) code under the system of HS classification in China and I suggested the countermeasures on Korean companies which are doing import or export in China.
Conclusively, prevention plan on wrong declaration of HS code of Korean companies in China is as followings. First, fostering of special know-how on China's import and export declaration system and HS system. Second, construction of system for professional worker's employment and capability improvement. Third, excellent and sincere customs brokers' choice. Fourth, in a contract with customs brokers, definite agreement on responsibility of HS false declaration. Fifth, directly check of sorting for prevention of HS false declaration. Sixth, practical use of Advance Decision System. Seventh, restraint of random?conventional sorting by previous cases. Eighth, practical use of late repletion system. And the countermeasures of occasion that is disclosed by HS false declaration is as following. Importer/exporter must confirm all the facts as soon as possible, and show attitude cooperating for customhouse authorities’ investigation and examination and to stops in light sanctions, must emphasize a expression that contemplates deeply on this event, and will try doing best for prevent the recurrence.

참고문헌 (Reference)

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