:: ¿::
 غ
 
 
[ ]
Ǵ δ ó ްų ʿ ó Ͽ Ǹ Ǵ ħش
¿ Ÿ ŰǾ ¡ ߻ ʵ ೻,
å õ ϸ, ũ ̱ ʿϴٰ Ǵ
ؼ ɻ ̿Ͽ û ֵ
մϴ.
<򰡹>
򰡹 ũ 6 , Ī ϴ.
1: Transaction value method [30, Ģ]
2: Transaction value of identical goods [31, ǰ ŷ ʷ ]
3: Transaction value of similar goods [32, 繰ǰ ŷ ʷ ]
4: Deductive value method [33, ǸŰ ʷ ]
5: Computed value method [34, ʷ ]
6: Fall-back method [35, ո ؿ ]
 
2 ϴ 1 쿡 ϰ Ǹ, ǹڰ 5 4 켱
Ͽ ֽϴ.
 
1 ϱ ؼ Թǰ 츮 ϱ Ͽ ǸŵǴ ǰ̶ Ǿ ϸ,
1 ش ʾƾ մϴ.
 
ش ǰ ó Ǵ 뿡 ִ . ٸ, ŷݿ ġ ƴѴٰ
ϴ ִ ɷ ϴ .
ش ǰ ŷ Ǵ ݾ Ǵ .
ش ǰ Ŀ ó Ǵ Ͽ Ϻΰ Ǹڿ Ǵ ͼӵǴ .
ٸ, ִ .
ڿ Ǹ ɷ ϴ Ư谡 ־ Ư谡 ش ǰ ݿ ģ .
ٸ, ش ι ݰ ࿡ ϴ ɷ ϴ .
 
1 ִ Ȳ ڰ Ͽų Ͽ ݿ 6 Ҹ
Ͽ ŷ մϴ.
ڰ Ͽų Ͽ ̶ ش Թǰ 밡μ ڰ Ͽų Ͽ ѱݾ
ϸ, ڰ ش Թǰ 밡 Ǹ ä (ͪ)ϴ ݾ, ڰ Ǹ ä ϴ ݾ,
޾ մϴ.
6 ҿ 1. ڰ δϴ ߰. ٸ, ż . 2. ش Թǰ ü ޵Ǵ
ش Թǰ 忡 빫 μ ڰ δϴ 3. 4. Ǹ
5. ıͼ 6. () ۿ ۰ õǴ ֽϴ.
< ũ >
Ϲ ÿ ۼ, κ̽, ŷƮ, Ӹ, , 翡
Ͽ ԽŰ ̷ϴ. ׷ 1 ݿ ԵǾ ϴ ݾӿ κ̽  ǥǾ
ԽŰ 򰡰 ̷ ϴ. ̿ ༭ ȯŷ Ͽ, ŷ 뿡
鿡 䰡 ʿմϴ.
Թǰ ġ Ǵϴ Դϴ. ϳ ǰ ġ /ŷ ο
̹Ƿ ݾ ŰDZ ؼ ŷ κ̽ ŷ ݾ ʿ䰡
ֽϴ.
Ư Ư ޴ ߺǰ κ̽ ġ ʾ ԽŰ ʰ Ǿ
ɻ м ֵ ִ 찡 Ǹ մϴ.
Թǰ ġ ܺ ο ֽϴ. ܺο 鿡 ƴϸ
Ȯ ʿմϴ. Ȯ ʿ Կ ־ ϳ ϳ ۿ Ͽ Ű
̸ ߻ ľϴ Դϴ.
<ACVA>
ٱ δ ɻ ̽ ˴ϴ. ó Ưڰ ŷ ־
Ưڰ Թǰ ɻ û(Advance Customs Valuation Arrangement) ؼ ֽϴ.
ACVA
ACVA 򰡺з忡 ûϸ, û ܿ ڷᰡ Ǿ մϴ.
1. ŷ ڰ  ڷ
Ҽ Ű ŷ ֱ 3 繫ǥ, 󰡰ݻŰ(ڻ 뿪ŷ )
3. Թǰŷ ༭ ̿ μǴ (ڰ༭, 븮༭, 뿪༭, ԰༭,
д༭, д༭ )
4. Թǰ ü ϴ ڷ
. ݻ 繫ڷ
. ݻ Ǵ Ǵ ڷ
. ݻ Ǵ Ǵ ڷ
5. û 󰡰 (APA : Advance Pricing Arrangements) ̸ ϴ
6. ȸ ۼ ݺ ִ (ٰڷ ڻ?뿪 ݿ ġ ҿ
мڷḦ Ѵ)
7. Ư谡 ŷݿ ġ ʾ Ȯ ִ ڷ
8. ֱ 3Ⱓ ǰ (Ҹ, Ưڰ ŷ?Ϲݰŷ Ǹ º )
9. Ÿ Ȯο ʿ
򰡺з ACVA ûϷκ 1 ̳ Ư谡 ŷݿ ƴ , 301װ 2
Ǵ ش翩, 1 6 ݰ ϴ ݰ
ɻ 뺸 ûο 뺸Ͽ մϴ.
û ɻ 뺸 κ 15 ̳ ǿθ 򰡺з忡 Ͽ մϴ.
û εǷ ϰų ǿθ 뺸 ƴ ɻû ûο öȸ
, Ϻ ǰ Ͽ εǷ 쿡 ش ǰ Ͽ ɻû öȸ ϴ.
򰡺з û Ǽ κ 15 ̳ ݰ ɻ缭 ûο ϰ,
̸ 忡 뺸մϴ.
ʺ
û ȸ 3 ̳ Ե ʺ 򰡺з ϸ, ʺ
̹ ε ɻ ҵ ֽϴ.
1. ɻ ε ݰ Ǵ ٰ Ǵ
2. ɻ ε ݰ
3. 2ȣ ݰ ŷ ٸ 쿡 ̿ ó
4. , , , ڰ, 繫ǥ, Թǰ ü Ȳ, ԰ŷ ༭, Թǰ ݻ
5. ֿ ó Կ ó ǰ ǰ 信 ʿ ڷ
6. Ÿ 򰡺з ʺ ϵ
Untitled Document
 
 
TY Customs Corp.
HEAD OFFICE
28, Achasan-ro 15-gil, Seongdong-gu, Seoul, 04799, Republic of Korea
Tel : 82 2 540 6091 / Fax : 82 2 540 6094
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Tel : 82 51 988 6091 / Fax : 82 51 988 6094
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