EU 關稅法上 通關節次에 대한 考察

• 영문명: The Procedures of Customs Clearance under the EU Customs Law
• 발행기관: 개인저작물
• 저자명: 蔡炯福
• 간행물 정보: 『개인저작물 - 법학·행정』제52호, 116~138쪽, 전체 23쪽
• 주제분류: 법학 > 개인저작물
• 파일형태: PDF
• 발행일자: 2003.08.20

영문 초록

Customs clearance, which means `permission for an aircraft, ship, or other vehicle to proceed, as after an inspection of equipment or cargo or during certain traffic condition`, is considered as permission of import, export and return of products granted by customs authority. Since the EEC, Community authority, has known that the different customs clearance among the Member States provokes a weak price competition of Community products. So he??? has continued to coordinate and integrate such different clearance based on the article 100 of the EEC Treaty. But the abolishment of material borders with the internal market accomplished on 1 November 1993 lead to enact a new common customs rules with regard to WTO Agreements concerned; on 12 October 1992 and 2 July 1993, the EU adopted the Community Customs Code(CCC)(Council Regulation (EEC) No 2913/92, OJ L 302, 19/10/1992, pp. 1~50) and the Implementation of CCC(IPC) (Commission Reguation (EEC) No 2454/93, OJ L 23, 11/10/1993, pp. 1~553), The Community customs clearance has unified a unique external clearance to the third countries abolishing the internal clearance which applied to the trade transactions among the Member States by the CCC. The Community customs clearance is composed of three main parties; entry of goods into the customs territory of the Community(37~57 CCC), declaration and acceptance of goods(58~77 CCC), and free circulation(58~77 CCC). Goods brought into the customs territory of the Community should be subject to customs supervision. They are subject to control by the customs authority, and such supervision determine their customs status. In other words, the customs clearance can be considered as a process of the customs status in other to bring into the customs territory of the Community. Although the CCC stipulates general principles and criteria, we suspect that the customs services of the Member States abuse their discretionary power in the matter of customs clearance. This is because the most part of procedures are proceeded by them. In these aspects, we can understand the necessity to study the legal system and mechanism of the EU`s customs clearance.

목차

Ⅰ. 서론

Ⅱ. 공동체 관세영역 도착단계

Ⅲ. 통관신고 및 화물 인수단계

Ⅳ. 통관 및 자유 유통단계

Ⅴ. 결론