한국과 베트남의 관세 관련 규정과 통관절차의 비교 연구

Abstract

In this study, Korea and Vietnam 's customs regulations were analyzed and the following suggestions were obtained. First, Korean laws and ordinances are ordered in the order of the Customs Act Enforcement Ordinance and the Customs Act enforcement regulations in accordance with the Customs Act, so the laws and regulations are linked together. By doing so, the provisions of the upper law are specified in detail in the lower law, so that the problem can be solved as a statute. However, the relevant laws and regulations of Vietnam are regulated by a separate law other than the new customs law, and there are many laws and ordinances by using various regulations and notices supplementing the customs law with separate laws. Therefore, relevant parties and researchers can not know unless they conduct systematic research. Second, there are differences in interpretation of customs legislation, problems with the rigidity of customs officers and the customs administration. Local businessmen in Vietnam complain that the interpretation of the customs legislation is different for each customs officer and the person in charge. There is a problem of export declaration from the exported cargo area and returning to the port customs to confirm the shipment. In addition, the specific interpretation and enforcement of each case is often different for each customs country, and the customs of Vietnam are operated under the centralized control like Korea, but the processing according to the Detailed Enforcement Decree is not done. As the authority of the customs officer is too large, the problem of inconsistency in the handling of the work and the difficulty of rapid service and professional improvement are pointed out. Third, customs clearance delays due to the complexity and opacity of customs procedures are frequently occurring in Vietnam. If customs clearance standards are different according to local customs and customs regulations are changed, there are many cases where they are changed without prior notice. There are many internal regulations related to customs clearance that can not be confirmed if the regulations are applied. Fourth, in Vietnam, electronic customs clearance system has been introduced since 2013, but no large investment has been made to operate the system smoothly until now. As a result, data transmission and network systems are still not smooth, which is causing frequent clearance delays. In addition, in case of import / export declaration, customs documents are different in each region, and in some cases, production related data not related to import / export are requested. In some cases, you may be asked to submit documents in Vietnamese, which may lead to time delays due to the rewriting of all shipping documents into Vietnamese. Therefore, it is good to know what kind of documents are required for the original documents, and also to prepare the kinds of documents required mainly by customs clearance customs beforehand, and thoroughly prepare the documents so that the documents will not be delayed. Fifth, the seriousness of the pressure of bribe demands from customs officials is undeniable reality. As a way of solving such customs problems, many companies are entrusting customs procedures to skilled local logistics companies and are actively seeking outsourcing centering on companies that have difficulties in customs clearance. If you want to use customs brokerage, it is a good idea to sign a contract with an experienced, professional and reputable customs broker. In addition, all the documents must be written accurately, without any difference between the actual documents of the cargo and the documents of shipment. In the course of this study, we analyzed the contents of customs regulations and customs procedures in Korea and Vietnam. However, there were many difficulties in conducting the research due to the excessive amount of related provisions and the arrangement of unequal Vietnamese law. There is also a detailed tariff law in Vietnam that we have not been able to find. I hope that further research will be carried out by acquiring more data from further studies and that the implications mentioned above will be of benefit to Korean companies or exporters in Vietnam.