한국 보세공장제도의 수입통관 개선방안에 관한 연구

Abstract

The bonded factory system was introduced for the promotion of export and processing trade and it is one of major policy for export support with customs duty refund system in Korea. A bonded factory is a kind of licensed bonded area that is manufacturing, processing, or performing similar work may be done using foreign goods or both foreign and domestic goods as raw or intermediate materials. This system used by Electronic, Semiconductor, LCD companies, etc has been a major driver of economic growth in Korea. The korean exports totaled $ 526.7 billion while exports on bonded factory reached $167.3 billion in 2015. The purpose of this paper is to present the improvement scheme of customs clearance and customs valuation bonded factory system to enhance the company's competitiveness by comparing free trade zone and foreign bonded factory system. In this paper, the various issues of bonded factory are reviewed and its solutions are suggested about the range expansion of the raw materials for bonded factory and tax-deferred on major manufacturing machines, procedure improvement of imposition of customs duty on Products and on raw materials, use of FTA business model. In conclusion, the Korean government has to support the bonded factory to strengthen its competitiveness and efficiencies through innovative system improvement. It is hoped that the bonded factory will play the key role as a driving force in Korea economy, such as growth of manufacturing, increase of exports and creation of employment by providing effective system and improvement plan at the government level.