This study analyzes decision contents of the case that proposed in the latest headquarters customhouse. Specially, this study concretely analyzes on the principle of korea`s customs law and Supreme Court judgment contents on application of relief from import duties and tariff classification of Etching System and Network Analyzer under declaration and payment system of duty. And this study presents systematic improvement direction with political meaning that this example gives in concerned party(the consignor and authorities). Conclusively, regarding this case, improvement direction of system for customhouse authorities is as following. First, importer must uprightly understand customs exemption system under current korea`s customs law. And importer must correctly fulfil import clearance, and do classifying of imported merchandise as right and correct, through government agency. On the other hand, the customhouse authorities must judge amount of a tax thoroughly in the advance on customs tax exemption goods, and revise contents of korea`s customs law connected with application for customs exemption.

This study analyzes decision contents of the case that proposed in the latest headquarters customhouse. Specially, this study concretely analyzes on the principle of korea`s customs law and Supreme Court judgment contents on application of relief from import duties and tariff classification of Etching System and Network Analyzer under declaration and payment system of duty. And this study presents systematic improvement direction with political meaning that this example gives in concerned party(the consignor and authorities). Conclusively, regarding this case, improvement direction of system for customhouse authorities is as following. First, importer must uprightly understand customs exemption system under current korea`s customs law. And importer must correctly fulfil import clearance, and do classifying of imported merchandise as right and correct, through government agency. On the other hand, the customhouse authorities must judge amount of a tax thoroughly in the advance on customs tax exemption goods, and revise contents of korea`s customs law connected with application for customs exemption.

relief from import duties, customs law, classification, etching system