초록 열기/닫기 버튼
This study focuses on the adjustment of commodity classification for Korean tariff schedule. Korea needs to develop a more specified Harmonized Tariff System considering the level of processing, species, and the contents of raw materials. For example, rice needs to be specified considering variety(short, medium, and long), and the level of processing, parboiled, milled or husked, broken, etc. Different tariff rates should also be provided considering the contents of raw materials and the level of processing as well as price differences from variety differences. Problems are often from the classification of the “others” category which includes anything other than classified specifically. There are too many items included in the “others” category for the harmonized system of Korea (HSK) without scientific or logical evidences. The authorities in charge of international tariff specification and the Korean government need to discuss the possibilities of providing new HS codes for newly emerging traded goods such as genetically modified products and new variety products.
키워드열기/닫기 버튼
harmonized commodity description and coding system, harmonized system of Korea, tariff, commodity classification, market opening
