품목분류 사전심사제도의 적용과 한계에 관한 사례 연구

Under the rules of "The Prior Examination of classification", any person who intends to import or export goods, or any licensed customs broker, any corporate customs broker, or any customs clearance broker corporation may file a request, appended with documents prescribed by the Presidential Decree, to the Commissioner of the Korea Customs Service for a prior examination of the tariff classification on the attached Schedules of Tariff Rates to be applied to the relevant goods prior to filing an export or import declaration. But there are many problems on the practice of the prior examination rules. The problems of HS Classification as follows: the first is incorrect practice of classification, the second is the problems of inconsistent classification, the third is the problems of insufficient and non-professional classification, the fourth is different classification on the same items, the fifth is the difficulty of the correction of the given HS Classification Documents. In order to find a efficient solutions for easier utilization of "The Prior Examination of Tariff Classification Applied to Specific Goods", this thesis introduces the case study on the classification of the "Blood Glucose Test Meter". Through this case study I suggested the needs for the improvement of the current rules on the prior examination of classification.