품목분류 결정제도 개선방안에 관한 연구

The determination of HS commodity classification is based on affair of customs policy not only imposing a tariff but also permission and procedure of export and import, reduction and exemption system, drawback system, certificate of origin, etc, because they are applied to regulation on HS commodity classification of Customs tariff and Combined TariffㆍStatistical Nomenclature. The study suggests introduction of the HS verification system, building of Alert system in new goods, improvement of determination methods in Customs HS Commodity Classification Committee, introduction of provisionally declaration system in HS, etc. Through the improvement method of policy come to, the authorities of KCS can obtain to high compliance of customs law and regulations and trading company can obtain not only the strengthen of competitive power with trade facilitation but also reduction of distribution cost related to customs clearance.