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제 1 부 관세법의 이해
제1장 관세법의 이해
제1절 관세법과 무역관련 국내법규 21
1. 무역관련 3대 법규 ·······························································································21
제2절 관세에 대한 이해 28
1. 관세의 의의 ············································································································28
2. 관세의 성격 ············································································································28
3. 관세의 종류 ············································································································30
4. 관세의 경제적 효과 ·····························································································31
제3절 관세법의 개요 33
1. 관세법의 목적과 성격 ·························································································33
2. 관세법상 용어의 정의 ·························································································35
제4절 법 적용의 원칙 39
1. 법 해석의 기준과 소급과세의 금지 ································································40
제5절 기간과 기한의 계산 42
1. 기간의 계산 ············································································································42
2. 기한의 계산 ············································································································42
제6절 서류의 송달 46
1. 납세고지서의 송달 ·······························································································46
2. 신고서류의 보관기간 ···························································································47
제 2부 관세의 부과?징수
제2장 관세의 과세요건
제1절 과세요건 54
1. 과세물건 ··················································································································54
2. 납세의무자 ·············································································································58
3. 과세표준 ··················································································································65
4. 관세율 ······················································································································83
제2절 세율의 적용 88
1. 간이세율의 적용 ···································································································88
2. 합의세율 ··················································································································90
3. 용도세율 ··················································································································91
제3절 품목분류 93
1. 품목분류의 의의 ···································································································93
2. HS(Harmonized Commodity Description and Coding System,
통일상품명 및 부호체계) ·······················································································94
3. 용어의 정의 ············································································································95
4. 관세와 품목분류의 관계 ·················
제3장 탄력관세제도
제1절 탄력과세제도의 개념 104
1. 탄력관세제도의 의의 ························································································104
2. 탄력관세제도의 기능 ························································································104
제2절 탄력관세의 종류 105
1. 덤핑방지관세 ·······································································································106
2. 상계관세 ···············································································································111
3. 보복관세 ···············································································································114
4. 긴급관세 ···············································································································114
5. 농림축산물에 대한 특별긴급관세 ·································································118
6. 조정관세 ···············································································································119
7. 할당관세 ···············································································································120
8. 계절관세 ···············································································································121
9. 국제협력관세 ·······································································································122
10. 편익관세 ···············································································································122
11. 일반특혜관세 ······································································································123
제3절 관세양허에 대한 조치 등 125
1. 양허세율 ···············································································································125
2. 양허의 철회 및 수정 ·························································································126
3. 대항조치 ···············································································································127
4. 양허 및 철회의 효력 ·························································································127
제4장 관세의 부과?징수
제1절 세액의 확정 128
1. 신고납부방식 ·······································································································128
2. 부과고지방식 ·······································································································135
3. 징수금액의 최저한 ····························································································136
4. 가산금 및 가산세 ·······························································································136
5. 관세의 현장수납 ·································································································139
6. 세액의 산출 ·········································································································140
제2절 결손처분 148
1. 결손처분의 사유 ·································································································148
2. 결손처분의 취소 ·································································································148
3. 체납자료의 제공 ·································································································148
4. 관세체납정리위원회 ··························································································149
제3절 관세채권의 확보 150
1. 관세징수의 우선 ·································································································150
2. 납세담보 ···············································································································150
3. 납세의무의 소멸 등 ···························································································155
제5장 납세의무의 완화제도
제1절 관세의 감면세제도 163
1. 관세감면세의 의의와 목적 ··············································································163
2. 관세감면의 종류 ·································································································165
3. 관세감면물품의 사후관리 ················································································190
4. 관세감면물품의 감면 용도외 사용 ·······························································190
제2절 관세환급 191
1. 관세환급의 의의 ·································································································191
2. 관세법에 의한 관세환급 ··················································································192
제3절 관세의 분할납부 195
1. 분할납부 ···············································································································195
2. 분할납부 승인 대상물품 ··················································································196
3. 담보제공 및 사후관리 ······················································································200
4. 다른 법령 등에 따른 감면물품의 관세징수 ···············································201
제6장 납세자의 권리제도
제1절 납세자의 권리 202
1. 납세자권리헌장의 제정 및 교부 ····································································202
2. 통합조사의 원칙 ·································································································203
3. 관세조사 대상자 선정 ······················································································203
4. 납세자권리헌장의 내용 ····················································································205
제2절 관세행정의 구제제도 213
1. 과세전적부심사제도 ··························································································214
2. 관세행정심판제도 ······························································································220
3. 관세행정심판의 종류와 심급 ··········································································222
4. 행정소송법 등과의 관계 ··················································································231
5. 관세행정 구제제도 상담 ··················································································233
제 3 부 통관 절차
제7장 운송수단
제1절 개 항 237
1. 개항의 지정 등 ···································································································237
제2절 선박과 항공기 240
1. 입출항 절차 ·········································································································240
2. 재해나 그 밖의 부득이한 사유로 인한 면책 ··············································245
3. 물품의 하역 ·········································································································245
4. 외국무역선의 내항선으로의 전환 등 ···························································248
제3절 차 량 249
1. 관세통로 ···············································································································249
2. 국경출입차량의 도착절차 ················································································249
3. 국경출입차량의 출발절차 ················································································250
4. 물품의 하역 등 ···································································································250
5. 국경출입차량의 국내운행차량으로의 전환 등 ··········································250
6. 통관역장 등의 직무대행자 ··············································································251
7. 도로차량의 국경출입 ························································································251
제8장 보세제도
제1절 보세구역 252
1. 보세의 개요 ·········································································································252
2. 보세구역의 종류 ·································································································253
3. 물품의 장치 ·········································································································253
4. 보세구역 외 장치의 허가 ·················································································254
5. 물품의 반입?반출 ····························································································255
6. 수입신고수리 물품의 반출 ··············································································257
7. 보수작업 ···············································································································257
8. 장치물품의 폐기 ·································································································259
9. 견본품 반출 ·········································································································260
10. 보세구역의 자율관리 ························································································261
11. 보세사의 자격 등 ·······························································································262
제2절 지정보세구역 264
1. 지정보세구역의 의의 ························································································264
2. 지정장치장 ···········································································································265
3. 세관검사장 ···········································································································266
제3절 특허보세구역 267
1. 특허보세구역의 개념 ··························
제4절 종합보세구역 280
1. 종합보세구역의 지정 등 ··················································································280
2. 종합보세사업장의 설치?운영에 관한 신고 등 ········································281
3. 종합보세구역에의 물품의 반입?반출 등 ··················································282
4. 종합보세구역의 판매물품에 대한 관세 등의 환급 ···································282
5. 반출입물품의 범위 등 ······················································································285
6. 운영인의 물품관리 ····························································································286
7. 설비의 유지의무 등 ···························································································286
8. 종합보세구역에 대한 세관의 관리 등 ··························································287
9. 종합보세구역 지정의 취소 등 ········································································287
제5절 유치 및 처분 289
1. 유치 및 예치 ········································································································289
2. 장치기간 경과물품의 매각 ··············································································290
3. 통고 ························································································································292
4. 매각방법 ···············································································································292
5. 잔금처리 ···············································································································294
6. 국고귀속 ···············································································································295
제9장 운 송
제1절 보세운송 296
1. 보세운송의 신고 ·································································································296
2. 보세운송의 신고인 ····························································································299
3. 보세운송 보고 ·····································································································299
4. 보세운송통로 ·······································································································299
5. 보세운송기간 경과 시의 징수 ········································································300
6. 보세운송의 담보 ·································································································300
7. 조난물품의 운송 ·································································································300
8. 간이보세운송 ·······································································································301
제2절 내국운송 301
1. 내국운송의 신고 ·································································································301
제3절 보세운송업자 등 302
1. 보세운송업자 등의 등록 및 보고 ··································································302
2. 보세운송업자 등의 등록요건 ··········································································303
3. 보세운송업자 등 행정제재 ··············································································303
4. 보세운송업자 등의 등록의 효력상실 ···························································304
5. 보세화물취급 선박회사 등의 신고 및 보고 ···············································305
제10장 통 관
제1절 통관의 개요 307
1. 통관요건 ···············································································································307
제2절 원산지의 확인 등 308
1. 원산지 확인기준 ·································································································308
2. 원산지 허위표시물품 등의 통관 제한 ··························································311
3. 환적물품 등에 대한 유치 등 ···········································································312
4. 원산지증명서 등 ·································································································313
5. 원산지증명서의 발급 등 ··················································································314
6. 원산지확인위원회 ······························································································316
7. 원산지증명서 등의 확인요청 및 조사 ··························································317
8. 수출입물품의 원산지정보 수집?분석 ························································318
9. 원산지표시위반단속기관협의회 ····································································319
제3절 통관의 제한 320
1. 수출입의 금지 ·····································································································320
2. 지식재산권 ···········································································································320
3. 통관물품 및 통관절차의 제한 ········································································324
4. 통관의 보류 ·········································································································324
5. 보세구역 반입명령 ····························································································324
제4절 통관의 예외 적용 325
1. 수입으로 보지 아니하는 소비 또는 사용 ····················································325
2. 수출입의 의제 ·····································································································325
제5절 통관 후 유통이력 관리 326
1. 통관 후 유통이력 관리의 개념 ······································································326
제6절 통관절차 등의 국제협력 329
1. 무역원활화 기본계획의 수립 및 시행 ··························································329
2. 상호주의에 따른 통관절차 간소화 ·······························································330
3. 국가 간 세관정보의 상호 교환 등 ·································································330
제7절 수출?수입 및 반송 331
1. 수출입 및 반송통관절차 ··················································································331
2. 신고 ························································································································335
3. 물품의 검사 ·········································································································345
4. 신고의 처리 ························································
제1장 관세법의 이해
제1절 관세법과 무역관련 국내법규 21
1. 무역관련 3대 법규 ·······························································································21
제2절 관세에 대한 이해 28
1. 관세의 의의 ············································································································28
2. 관세의 성격 ············································································································28
3. 관세의 종류 ············································································································30
4. 관세의 경제적 효과 ·····························································································31
제3절 관세법의 개요 33
1. 관세법의 목적과 성격 ·························································································33
2. 관세법상 용어의 정의 ·························································································35
제4절 법 적용의 원칙 39
1. 법 해석의 기준과 소급과세의 금지 ································································40
제5절 기간과 기한의 계산 42
1. 기간의 계산 ············································································································42
2. 기한의 계산 ············································································································42
제6절 서류의 송달 46
1. 납세고지서의 송달 ·······························································································46
2. 신고서류의 보관기간 ···························································································47
제 2부 관세의 부과?징수
제2장 관세의 과세요건
제1절 과세요건 54
1. 과세물건 ··················································································································54
2. 납세의무자 ·············································································································58
3. 과세표준 ··················································································································65
4. 관세율 ······················································································································83
제2절 세율의 적용 88
1. 간이세율의 적용 ···································································································88
2. 합의세율 ··················································································································90
3. 용도세율 ··················································································································91
제3절 품목분류 93
1. 품목분류의 의의 ···································································································93
2. HS(Harmonized Commodity Description and Coding System,
통일상품명 및 부호체계) ·······················································································94
3. 용어의 정의 ············································································································95
4. 관세와 품목분류의 관계 ·················
제3장 탄력관세제도
제1절 탄력과세제도의 개념 104
1. 탄력관세제도의 의의 ························································································104
2. 탄력관세제도의 기능 ························································································104
제2절 탄력관세의 종류 105
1. 덤핑방지관세 ·······································································································106
2. 상계관세 ···············································································································111
3. 보복관세 ···············································································································114
4. 긴급관세 ···············································································································114
5. 농림축산물에 대한 특별긴급관세 ·································································118
6. 조정관세 ···············································································································119
7. 할당관세 ···············································································································120
8. 계절관세 ···············································································································121
9. 국제협력관세 ·······································································································122
10. 편익관세 ···············································································································122
11. 일반특혜관세 ······································································································123
제3절 관세양허에 대한 조치 등 125
1. 양허세율 ···············································································································125
2. 양허의 철회 및 수정 ·························································································126
3. 대항조치 ···············································································································127
4. 양허 및 철회의 효력 ·························································································127
제4장 관세의 부과?징수
제1절 세액의 확정 128
1. 신고납부방식 ·······································································································128
2. 부과고지방식 ·······································································································135
3. 징수금액의 최저한 ····························································································136
4. 가산금 및 가산세 ·······························································································136
5. 관세의 현장수납 ·································································································139
6. 세액의 산출 ·········································································································140
제2절 결손처분 148
1. 결손처분의 사유 ·································································································148
2. 결손처분의 취소 ·································································································148
3. 체납자료의 제공 ·································································································148
4. 관세체납정리위원회 ··························································································149
제3절 관세채권의 확보 150
1. 관세징수의 우선 ·································································································150
2. 납세담보 ···············································································································150
3. 납세의무의 소멸 등 ···························································································155
제5장 납세의무의 완화제도
제1절 관세의 감면세제도 163
1. 관세감면세의 의의와 목적 ··············································································163
2. 관세감면의 종류 ·································································································165
3. 관세감면물품의 사후관리 ················································································190
4. 관세감면물품의 감면 용도외 사용 ·······························································190
제2절 관세환급 191
1. 관세환급의 의의 ·································································································191
2. 관세법에 의한 관세환급 ··················································································192
제3절 관세의 분할납부 195
1. 분할납부 ···············································································································195
2. 분할납부 승인 대상물품 ··················································································196
3. 담보제공 및 사후관리 ······················································································200
4. 다른 법령 등에 따른 감면물품의 관세징수 ···············································201
제6장 납세자의 권리제도
제1절 납세자의 권리 202
1. 납세자권리헌장의 제정 및 교부 ····································································202
2. 통합조사의 원칙 ·································································································203
3. 관세조사 대상자 선정 ······················································································203
4. 납세자권리헌장의 내용 ····················································································205
제2절 관세행정의 구제제도 213
1. 과세전적부심사제도 ··························································································214
2. 관세행정심판제도 ······························································································220
3. 관세행정심판의 종류와 심급 ··········································································222
4. 행정소송법 등과의 관계 ··················································································231
5. 관세행정 구제제도 상담 ··················································································233
제 3 부 통관 절차
제7장 운송수단
제1절 개 항 237
1. 개항의 지정 등 ···································································································237
제2절 선박과 항공기 240
1. 입출항 절차 ·········································································································240
2. 재해나 그 밖의 부득이한 사유로 인한 면책 ··············································245
3. 물품의 하역 ·········································································································245
4. 외국무역선의 내항선으로의 전환 등 ···························································248
제3절 차 량 249
1. 관세통로 ···············································································································249
2. 국경출입차량의 도착절차 ················································································249
3. 국경출입차량의 출발절차 ················································································250
4. 물품의 하역 등 ···································································································250
5. 국경출입차량의 국내운행차량으로의 전환 등 ··········································250
6. 통관역장 등의 직무대행자 ··············································································251
7. 도로차량의 국경출입 ························································································251
제8장 보세제도
제1절 보세구역 252
1. 보세의 개요 ·········································································································252
2. 보세구역의 종류 ·································································································253
3. 물품의 장치 ·········································································································253
4. 보세구역 외 장치의 허가 ·················································································254
5. 물품의 반입?반출 ····························································································255
6. 수입신고수리 물품의 반출 ··············································································257
7. 보수작업 ···············································································································257
8. 장치물품의 폐기 ·································································································259
9. 견본품 반출 ·········································································································260
10. 보세구역의 자율관리 ························································································261
11. 보세사의 자격 등 ·······························································································262
제2절 지정보세구역 264
1. 지정보세구역의 의의 ························································································264
2. 지정장치장 ···········································································································265
3. 세관검사장 ···········································································································266
제3절 특허보세구역 267
1. 특허보세구역의 개념 ··························
제4절 종합보세구역 280
1. 종합보세구역의 지정 등 ··················································································280
2. 종합보세사업장의 설치?운영에 관한 신고 등 ········································281
3. 종합보세구역에의 물품의 반입?반출 등 ··················································282
4. 종합보세구역의 판매물품에 대한 관세 등의 환급 ···································282
5. 반출입물품의 범위 등 ······················································································285
6. 운영인의 물품관리 ····························································································286
7. 설비의 유지의무 등 ···························································································286
8. 종합보세구역에 대한 세관의 관리 등 ··························································287
9. 종합보세구역 지정의 취소 등 ········································································287
제5절 유치 및 처분 289
1. 유치 및 예치 ········································································································289
2. 장치기간 경과물품의 매각 ··············································································290
3. 통고 ························································································································292
4. 매각방법 ···············································································································292
5. 잔금처리 ···············································································································294
6. 국고귀속 ···············································································································295
제9장 운 송
제1절 보세운송 296
1. 보세운송의 신고 ·································································································296
2. 보세운송의 신고인 ····························································································299
3. 보세운송 보고 ·····································································································299
4. 보세운송통로 ·······································································································299
5. 보세운송기간 경과 시의 징수 ········································································300
6. 보세운송의 담보 ·································································································300
7. 조난물품의 운송 ·································································································300
8. 간이보세운송 ·······································································································301
제2절 내국운송 301
1. 내국운송의 신고 ·································································································301
제3절 보세운송업자 등 302
1. 보세운송업자 등의 등록 및 보고 ··································································302
2. 보세운송업자 등의 등록요건 ··········································································303
3. 보세운송업자 등 행정제재 ··············································································303
4. 보세운송업자 등의 등록의 효력상실 ···························································304
5. 보세화물취급 선박회사 등의 신고 및 보고 ···············································305
제10장 통 관
제1절 통관의 개요 307
1. 통관요건 ···············································································································307
제2절 원산지의 확인 등 308
1. 원산지 확인기준 ·································································································308
2. 원산지 허위표시물품 등의 통관 제한 ··························································311
3. 환적물품 등에 대한 유치 등 ···········································································312
4. 원산지증명서 등 ·································································································313
5. 원산지증명서의 발급 등 ··················································································314
6. 원산지확인위원회 ······························································································316
7. 원산지증명서 등의 확인요청 및 조사 ··························································317
8. 수출입물품의 원산지정보 수집?분석 ························································318
9. 원산지표시위반단속기관협의회 ····································································319
제3절 통관의 제한 320
1. 수출입의 금지 ·····································································································320
2. 지식재산권 ···········································································································320
3. 통관물품 및 통관절차의 제한 ········································································324
4. 통관의 보류 ·········································································································324
5. 보세구역 반입명령 ····························································································324
제4절 통관의 예외 적용 325
1. 수입으로 보지 아니하는 소비 또는 사용 ····················································325
2. 수출입의 의제 ·····································································································325
제5절 통관 후 유통이력 관리 326
1. 통관 후 유통이력 관리의 개념 ······································································326
제6절 통관절차 등의 국제협력 329
1. 무역원활화 기본계획의 수립 및 시행 ··························································329
2. 상호주의에 따른 통관절차 간소화 ·······························································330
3. 국가 간 세관정보의 상호 교환 등 ·································································330
제7절 수출?수입 및 반송 331
1. 수출입 및 반송통관절차 ··················································································331
2. 신고 ························································································································335
3. 물품의 검사 ·········································································································345
4. 신고의 처리 ························································
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