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Abstract ▼ AI-Helper

In this paper, it provides supporting system of HS commodity classification determination. Also, this paper arranges the measures for improvement after drawing out the building up risk management methods about administrative measures through a study on Supreme Court"s precedents and administrative a...

In this paper, it provides supporting system of HS commodity classification determination. Also, this paper arranges the measures for improvement after drawing out the building up risk management methods about administrative measures through a study on Supreme Court"s precedents and administrative appeal case decision, the analysis of key cases inquired to WCO(World Customs Organization). In order words, it draw out the implications that the reply from WCO is required to be institutional framework guaranteeing the legal status by enacting a notification about the standards of tariff classification in customs laws, article 85 or domestic note, as well as the political measure is established in that case, there are differences about administrative interpretations on both sides, the judiciary and customs authority.

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