미국 관세담보제도(Customs bonds)에 관한 연구

A security is required by Customs to secure the payment of duties and taxes and to secure the fulfillment of any other obligations imposed by law or regulation. Many countries operate Customs security programs to secure the payment of duties and taxes. Especially, U.S. CBP requires customs bonds or other security to protect the revenue or to assure compliance with any provision of law, regulation, or instruction. All parties that import merchandise into the United States for commercial purposes or transport imported merchandise through the United States must have a CBP bond. A surety bond is a promise to pay one party (the obligee) a certain amount if a second party (the principal) fails to meet some obligation. The surety company assumes the importer's duties and the responsibilities. If the importer fails to honor any condition of the bond, the surety company can be obligated to do so in the importer's place. Customs bond system in U.S. give some hints customs security system in Korea to improve. It is as follows. Firstly, it is necessary to expand the use of surety bonds in order to cut administrative costs and strengthen the assurance of the payment of duties. Secondly, it is necessary to reduce the cases in which security is required. Thirdly, Customs security program in Korea has to strengthen the function to insure the performance of obligations imposed by law or regulation.