earticle

영어

This study investigates cases related to the assessment and treatment of transportation costs under customs law. Given the ongoing disputes surrounding the evaluation of transportation costs in recent times, the study examines the meaning and scope of regulations concerning transportation costs under customs law, along with the interpretation cases of transportation cost assessment systems in countries such as Japan, the EU (European Union), and the United States, in light of the WTO Customs Valuation Agreement. The analysis also identifies shortcomings in the current system and proposes potential improvements. The conclusions of this paper are as follows: Firstly, to reduce disputes arising from ambiguous provisions in current customs law, it suggests implementing regulations that clarify the concepts of ‘essential related expenses’ or ‘clearly distinct cases,’ and compiling various cases to provide specific guidelines, possibly by posting them on Unipass (Customs Service Portal). Secondly, to address the issue of full taxation, it proposes the establishment of new regulations requiring the estimation of domestic expenses according to the method of estimated taxation even in cases where domestic fares are not clearly differentiated, thus ensuring fair taxation.