한국과 미국의 수입신고 및 관세납부절차 비교분석 -한국 관세법과 U.S.C를 중심으로-

초록

This study analyzed entry and payment process between the U.S.A and Korea. While Korea accomplishes two process at the same time, the U.S.A separates and accomplishes two process. Importer of the U.S.A offers partnership security for the amount of duties and fees estimated to be payable on such merchandise at entry time, and pay the amount as file entry summary document not later than 12 working days after entry or release. The U.S.A is enforcing After Payment System in principle. Because American Customs Brokerage Corporation offers Customs Bond in the customhouse instead of importer, Most import goods are released or is being bonded transportation after Customs Bond security offer by American Customs Brokerage Corporation Korea is enforcing After Payment System in principle too. But most medium and small enterprises must make preliminary payment. Therefore, this system will have to be improved so that customs corporation can provide financial services that tax payment assurance to publish Customs Bond like the U.S.A.

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