한국과 미국의 관세법 및 통관제도 비교 연구

초록

This study compared the Korea Customs Act. and 19 U.S. Code(Tariff Act of 1930), and then also compared Entry System process of Korea and U.S. As a result, we drew 4 policy implication for improvement of Korea Customs Act. First, the Korea Customs Law will have to reorganize articles and contents to meet the demands of the times. Second, the Korea Entry System will have to improve payment system as real post payment. Third, the Korea Entry System will have to accept advantages of U.S. Entry System. Fourth, the Korea Customs Law will have to accept reasonable construction and contents of U.S. and Japan.

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