국제 e-commerce 거래에 대한 세관의효율적 관리 방안

E-commerce is the buying and selling of products and services by businesses and consumers through an electronic medium. The volume of e-commerce is growing exponentially. E-commerce offers a huge opportunity for the economic growth and competitiveness of nations, providing new growth engines, developing new trade modes, creating n ew j obs. T he a verage growth rate in global e-commerce market b etween 2 012 and 2 017 is e stimated a t 17.4%, a nd g lobal sales in 2 017 are expected t o exceed 2 .3 trillion USD. The exponential growth of e-commerce is presenting several problems to Customs agency i.e. evasion of duties and taxes, inflow of illegal goods, inaccurate and incomplete data declared by occasional shippers, lack of exchange information with Postal services, shortage of up-to-date inspection equipments and inspectors, etc. The efficiency of Customs agency has a significant impact on the growth of crossborder e-commerce. Therefore, Customs agency needs to have plans for efficient control of Customs agency in cross-border e-commerce without loss of trade facilitation, as follows. Firstly, it is needed to facilitate data exchange with Postal services for efficient control of postal items. Secondly, Customs agency should strengthen cooperation with e-commerce operators for trade facilitation, efficient collection of duties and taxes, and prevention of inflow of harmful goods. Thirdly, adoption of new taxation model and modification of 'de minimis' value are needed to address revenue leakage. Fourthly, Customs agency and e-commerce stakeholders should strive to raise awareness of occasional shippers on Customs regulatory requirements of cross-border e-commerce goods. Fifthly, Customs agency needs to have enough up-to-date inspection equipments and inspectors for efficient inspection of e-commerce shipments.