국내 판매가격방법에 기초한 관세의 과세가격에 관한 사례연구

Abstract

According to the deductive customs valuation method, the customs value of the imported goods is based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity, subject to deductions for the commissions, the usual costs of transport and insurance, and so on. This study examined the international and local codes in terms of the deductive customs valuation method. In addition, this study analyzed case studies related to the application of the deductive customs valuation method and arrived at the following conclusions. The deductive customs valuation method may be used in these three instances: (1) when the goods in question are imported especially at a lower price without reasonable grounds; (2) when the goods are imported on a consignment basis or in the form of counter-trade; and (3) when the goods are transferred to the second buyer after the price has changed in the bonded area of the importing country.