중국의 관세 및 수입통관제도의 문제점과 한국기업의 대응방안에 관한 연구

Abstract

In this study, I investigated China's customs laws and regulations, technical barriers to trade and food sanitation measures, quarantine, customs, import and export customs clearance Problems in order to provide implications for the korea company. First, the implications on the relevant laws and regulations. The legislation related to the Chinese Customs does not exist. Depending on the decision of the Chinese government officials (Maritime Customs Service) can solve the problems artificially. And the importer must present the proof of import prices reported, the exact procedure shall require a disclaimer when the declared value pricing methods of customs taxation. In addition, when the importer imports of used products, the approval procedure is complex. As well as to submit many documents also it takes a long test period. Secondly, the implications of technical barriers to trade. CCC certification of China does not recognize the test results of a foreign government, for all the products have been made by the Examining Authority of China is costly and time consuming to get the CCC certification. Third, the implications on customs procedures. Traders reported when insolvency occurs frequently reported cases're getting a lot of point. Customs are advised to report voluntarily on the level of non-compliance with laws and regulations acceptable. It should be noted, because every application is different customs. Fourth, the implications of the lack of consistency transparency of customs procedures. China Customs will enforce the tariff classification and customs value calculated arbitrarily. This company in other countries are experiencing a lot of difficulties, such as breach of contract or delivery delays. Even within the same customs area customs personnel changes that have been managed by a previous practice until thoroughly ignored and sometimes occurs when a policy is changing. It should be note, customs delays can occur frequently because opaque administrative process.