Category: Korean Customs Law and Agencies (관세법 및 관세청 조직)

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Korean Trade and Customs Law – Statutes, Regulations and Agencies

1) Korean Trade and Customs Law

Korean trade and customs laws are set out in various statutes including:

• Customs Act
• Foreign Trade Act
• Act on Special Cases of the Customs Act for the Implementation of  Free Trade Agreements
• Act on Special Cases Concerning the Refund of Customs Duties
• Act on Special Cases on Customs
• Foreign Exchange Transactions Act

These statues are implemented through various presidential decrees, ministerial decrees and public notices by the Ministry of Strategy and Finance,  and public notices by the Korea Customs Service.

	Statue	Presidential Decree	Ministerial Decree (Ministry of Strategy and Finance)	Public Notice
Customs	Customs Act	Enforcement Decree of the Customs Act	Rules Regarding the Customs Act	Various Customs Notices (E.g., Notice Regarding Country of Origin Determinations)
	Act on Special Cases Concerning the Refund of Customs Duties	Enforcement Decree of the Act on Special Cases Concerning the Refund of Customs Duties	Rules on the Act on Special Cases Concerning the Refund of Customs Duties	Notice on the Act on Special Cases Concerning the Refund of Customs Duties
	Act on Special Cases of the Customs Act for the Implementation of  Free Trade Agreements	Act of Special Cases of the Customs Act for the Implemental of  Free Trade Agreements	Rules on the Act of Special Cases of the Customs Act for the Implemental of  Free Trade Agreements	Notice on the Act of Special Cases of the Customs Act for the Implemental of  Free Trade Agreements
Trade	Foreign Trade Act	Enforcement Decree of the Foreign Trade Act		Notice on the Foreign Trade Regulations (Ministry of Trade, Industry and Energy) Public Notice for Import and Export Consolidated Public Notice
	Foreign Exchange Transactions Act	Enforcement Decree of the Foreign Exchange Transactions Act		Notice on the Foreign Exchange Transactions Regulations

2) Organization of the Korea Customs Service

The Korea Customs Service is one of the four agencies (National Tax Service, Customs Service, Public Procurement Service, Statistics Korea) within the Ministry of Strategy and Finance.

Customs Valuation and Classification Institute is a division within the Korea Customs Service that makes classification determinations and evaluates authorized economic operator (“AEO”) applications.

The Korea Customs Service has 34 customs offices including 5 main customs offices (equivalent to service ports in the United States) (as of 2016).

한국의 관세관련법 및 관세청 조직

1) 관세 관련법

한국의 관세, 무역관련 주요법률은 관세법, 환급특례법, FTA이행특례법, 대외무역법, 외국환거래법이 있습니다. 이러한 법률 이하 대통령령, 기획재정부령, 기획재정부고시, 관세청고시 등으로 구성됩니다.

	법률	대통령령	기획재정부령	고시
관세	관세법	관세법시행령	관세법시행규칙	여러종류의 관세청고시(원산지제도운영에관한고시 등)
	환급특례법	환급시행령	환급시행규칙	환급특례법고시
	FTA이행특례법	FTA이행특례법시행령	FTA이행특례법시행규칙	FTA이행특례법고시
무역	대외무역법	대외무역법시행령		대외무역관리규정 수출입공고 통합공고
	외국환거래법	외국환거래법시행령		외국환거래규정

2) 관세청 조직

관세청은 기획재정부 아래에 있는 4개의 청(국세청, 관세청, 조달청, 통계청) 중 하나입니다.

관세청 산하기관 중 하나인 관세평가분류원에서는 품목분류심사업무 및 AEO 공인심사업무를 수행합니다.

또한 전국적으로 5개의 본부세관을 포함하여 34개의 세관이 있습니다.(2016년기준)