특별통관 업체 관리제도 개선 방안 연구

Purpose- The purpose of this study is to examine legal problems in managing special customs clearance companies that were not covered in previous studies, and seek legal solutions. Design/methodology/approach- This study tries to analyze and the Administrative Rules related to special customs clearance and suggest alternatives since the management of the special customs clearance system is mainly carried out through Administrative Rules. Findings- The definition of a consignment carrier under the Customs Act does not reflect the reality, and the subject of registration does not coincide with the Customs Act and Administrative Rules. Article 2 of the Customs Act, the definition of consignments and the subject of registration of consignment forwarders should include international logistics forwarders who “arrange logistics of import and export cargo”. In the E-commerce Administrative Rules revised in July 2023, the registration of e-commerce companies subject to special customs clearance, the registration of companies with preferential customs clearance and notification of changes, and the provision of preferential customs clearance can be seen as new legislation beyond the mandate of the Customs Act. Research implications or Originality- It it time to allow recipients and agents to submit customs clearance lists to protects the rights of goods recipients.