해외직구 소액면세제도 개선 방안 연구

The volume of overseas direct purchases through Chinese online platforms has been rapidly increasing. A significant portion of these products is imported as express cargo and processed through the simplified clearance system (list-based customs clearance). The issue lies in the fact that many of these goods qualify as de minimis items, which are exempt from customs duties and value-added tax (VAT), and are subject to minimal inspection procedures. However, these products are often imported indiscriminately without even the most basic safety regulations. In particular, haSardous levels of heavy metals and carcinogens have been consistently detected in children’s and infant products. Moreover, consumers are experiencing damages during the purchasing process, yet effective remedies remain limited. There is also a growing trend of exploiting the de minimis exemption to illegally import and resell goods. This has created a reverse discrimination effect that places domestic businesses at a disadvantage. In response to the surging volume of cross-border e-commerce, the Korea Customs Service has been forced to allocate substantial budgets and manpower to manage the situation. To address these challenges, this study proposes improvements to the safety certification system, measures for consumer protection and compensation, and the imposition of VAT and handling fees on low-value imports.