관세법상 관세감면의 법적성격에 관한 고찰

Duty exemptions are offered by the government through certain specialized programs (NAFTA, GSP, etc.) where specific criteria are met. Importers must be careful to use "reasonable care" in properly assessing eligibility for and in properly documenting a duty exemption. Where such "reasonable care" is not taken, Customs may find the importer liable for the full duties and may issue penalties or take further action against the importer. The main purpose of this research is to understand and identify the legal character of tariff exemption, which significantly affect the firm's tax burden. To do this, this paper utilized the legal aspects of embedded in the customs law and case study judged by Korea Supreme Court. The case studies are consist of two part, that is to say, application of custom exemption and exemption from customs duties for specific goods. This paper proposed some policy suggestion to verify what kinds of understanding and construction of the customs office can significantly affect the firms of financial burden mostly based on the previous studies.