품목분류분쟁에 관한 우리나라 수출품의사례연구

Abstract

This study has tried to search for the measures to settle the customs classification dispute based in the cases of Korea and come to the following conclusions: First, we need to develope a logic for the classification of relevant item to achieve a favorable decision for us. Second, the logic needs to comply with the General Rules for the Interpretation of the Harmonized System and be persuasive. Third, we need to ask the WCO to furnish information or guidance on any matters concerning the classification of goods in case the dispute can not be settled through bilateral negotiation. Fourth, the excessive state intervention can cause an adverse effect and lead to the other party’s strong objection. Fifth, we need to cooperate with the contracting parties sharing the same opinion when the WCO considers the dispute and makes recommendations for its settlement.