국제통상환경 변화에 따른 EU의 세관행정 선진화 프로그램의 도입과 시사점 = Customs Modernizing Plan of European Union : Its Implications and Proposals for Korea Customs Administration

국문 초록 (Abstract)

관세-무역환경은 FTA 체결 확대 등 무역의 글로벌화와 자유화, 이로 인한 교역규모의 증대, 실시간 물품인도 및 비즈니스와 상거래의 자동화, 테러 및 조직적 범죄 증가 등으로 인해 새로운 도전에 직면하고 있다. 결국 국제적인 교역규모 증가에 따른 무역원활화 조치를 확보하고 우범화물 또는 테러물품에 대한 적절한 통제를 행함으로써 국가간 교역물품의 안전관리를 강화하는 방향으로 세관의 역할이 변화하고 있다.
이에 따라 EU 차원에서도 테러 등으로부터 국민과 공급망을 보호하기 위한 물류보안 제도를 도입함과 동시에, IT를 이용하여 무역의 원활화를 촉진하기 위한 e-Customs 전략을 추진하고 있으며, 관세법을 개선 및 간소화하기 위한 여러 가지 조치를 도입하고 있다. 이에 따라 2005년 EU의 Directors General of the EU's Customs Administrations는 일련의 '공동임무 이행을 위한 성명서'(Joint Mission Statement)를 채택하였는데, 이의 기본 개념은 외부 국경의 관리와 전체적인 공급망보안(Supply Chain Security)을 강화함으로써 사회공동체를 보호하고 국제무역을 원활하게 하는 것이다.
EU에서는 이러한 전략목표를 달성하기 위해서 첫째, 정보과학의 발전을 고려하면서 관세관련 법을 간소화하고 합리화시키며, 둘째, 법의 적용을 개선하고 공동체 회원국간 협력을 증대하며, 셋째, 세관과 기업간 긴밀한 관계를 통해 무역업자들에 대한 서비스를 개선하며, 넷째, 세관 공무원 및 무역업자들에 대한 훈련을 개선하고, 다섯째, 글로벌 수준에서의 무역 및 세관절차의 간소화를 촉진하기 위해 국제적인 관세협력 활동을 개선하는 등의 조치를 도입하기로 하였다. 한편, 이러한 전략 달성은 지속적으로 추진해야 하는 목표이기 때문에 이를 위해서 첫째, 외부 국경의 통합관리를 위한 세관의 역할(AEO), 세관 및 무역을 위한 서류 없는 환경(e-Customs), 공동체관세규약의 개정(Modernised Community Customs Code, MCC)을 포함하는 일련의 조치들을 도입하였다.
따라서 본 논문에서는 이와 같이 무역-관세 환경 변화에 대응하기 위한 EU 차원의 대응노력을 AEO, e-Customs 전략, 현대화관세법(MCC), Customs 2013 program을 중심으로 검토하였으며, 향후 이와 같은 제도를 추진함에 있어서의 우리나라 관세행정에 대한 시사점을 제시하였다.

다국어 초록 (Multilingual Abstract)

Until recently, the role of Customs consisted primarily of collecting Customs duties and indirect taxes at import. However, numerous developments, including increased e-commerce on one hand and growing threat of terrorist attacks and organised crime on the other, have altered the environment in which Customs operates
Today, EU customs are facing new challenges. They must ensure the smooth flow of trade whilst applying necessary controls and guaranteeing the protection of the health and safety of the EU's citizens. In other words, Customs is responsible both for protecting society and facilitating international trade through the management of external borders and by ensuring overall supply chain security.
On this ground, the Directors General of the EU's Customs administrations adopted four mission statements in July 2005: ensuring the safety and security of citizens: protecting the financial interests of the EU and its Member States: protecting the EU from unfair and illegal trade while supporting legitimate business activity(AEO): and increasing the competitiveness of European Business through modern working methods supported by an easily accessible e-Customs environment.
Also, the European Council adopted the Customs 2013 programme for the period 2008-2013. The new programme aims at helping Member States to better combat customs fraud and to cut compliance costs for traders. It will support new security policy initiatives, the implementation of modernization of the customs code(MCC), and the introduction of a pan-European paperless customs (e-Customs) environment.
This paper reviews EU's the Customs modernizing program focused on the AEO program, e-Customs strategy, MCC, Customs 2013 program and presents its implications and appropriate proposals for Korea's Customs administration.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 최근의 관세-무역환경 변화와 세관전략 수립
• 1. 최근 관세-무역환경의 주요 변화
• 2. 新리스본전략의 채택 : 불법무역 차단과 e-Customs
• 3. 관세-무역환경 변화에 따른 세관전략의 수립
• Ⅲ. 관세-무역환경 변화에 따른 EU의 대응전략
• 1. 화물보안 및 국경보호를 위한 AEO 프로그램 도입
• 2. 위험관리를 위한 사전정보제공 규정 도입
• 3. 통상환경 경쟁력 제고를 위한 e-Customs전략 수립
• Ⅳ. EU 관세법의 개편과 통상환경 현대화 장기전략
• 1. 보안의 강화와 전자세관 구축을 위한 MCC의 채택
• 2. 통상환경 변화에 대한 장기전략 : Customs 2013
• Ⅴ. 연구의 요약 및 시사점
• 1. 연구의 요약
• 2. 연구의 시사점

참고문헌 (Reference)

• 1 조양현, "리스본전략을 수정한 장기 경제성장 계획 발표" 한국수출입은행 2005
• 2 채형복, "리스본전략과 EU 조세 및 관세제도의 개선방향" 한국관세무역개발원 2006
• 3 안재진, "국경안전 및 무역원활화를 위한 미국 및 EU의 공급망 보안 제도 연구(C-TPAT 및 AEO 제도 보안 및 인증 기준을 중심으로)" 2007
• 4 안재진, "공급망 보안 강화 및 무역원활화를 위한 EU의 AEO 제도 운영과 시사점" 한국관세무역개발원 39 (39): 2007
• 5 Revenue, "e-Customs Programme" Power Point Presentation 2008
• 6 European Commission, "What is Customs 2013" Summaries of legislation 2008
• 7 WCO, "WCO SAFE Framework of Standards" 2007
• 8 Isabel Menendez Ros, "The EC Modernised Customs Code and e-Customs update" Sub Group B MCCIP 2008
• 9 안재진, "Supply Chain 보안프로그램의 도입과 세관간 상호인정" 2008
• 10 European Commission, "Supply Chain Security: EU Customs' role in the fight against terrorism" Taxation and Customs Union Directorate General 2006
• 11 European Commission, "Supply Chain Security : update of the CCC" Taxation and Customs Union 2007
• 12 Commission of the European Communities, "Proposal for a European Parliament and Council Directive on criminal measures aimed at ensuring the enforcement of intellectual property rights, COM" Brussels 2005
• 13 HKTDC, "Overhaul of the Community Customs Code" Business Alert 2008
• 14 "Official Journal of the European Union, Regulation(EC) No 648/2005 amending Council Regulation(EEC) No 2913/92 establishing the Community Customs Code, 2005.05.04"
• 15 "Official Journal of the European Union, Regulation(EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code(Modernised Customs Code), 2008,06.04"
• 16 "Official Journal of the European Union, Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade, 2008.01.26"
• 17 "Official Journal of the European Union, Decision No 624/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing an action programme for customs in the Community(Customs 2013), 2007.06.14"
• 18 "Official Journal of the European Union, Council Regulation(EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, 1992.10.19"
• 19 "Official Journal of the European Union, Commission Regulation(EC) No 1875/2006 amending Regulation(EEC) No 2454/93 laying down provisions for the implementation of Council Regulation(EEC) No 2913/92 establishing the Community Customs Code, 2006.12.19"
• 20 Europa, "Modernising customs procedures: European Commission welcomes adoption of Customs 2013 Programme by Council" Press Release 2007
• 21 European Commission, "Modernising customs and fiscal procedures: The European Commission proposes to renew EU programmes to finance the customs reform and stimulate the smooth management of IT tax systems" 2006
• 22 EU business, "Modernised Community Customs Code guide" 2008
• 23 "JETRO,貿易?係業者の優遇?資格制度を導入へ－物流の安全と?率化が狙い－EU), 2008年02月08日"
• 24 Commission of The European Communities, "Implementation of The Community Lisbon Programme, Communication from the Commission to the Council and the European Parliament, The Contribution of Taxation and Customs Policies to the Lisbon Strategy, COM" Brussels 2005
• 25 "European Commission, “Customs Strategy”, Taxation and Customs Union, Policy Issues, (http://ec.europa.eu/taxation_customs/customs)"
• 26 "European Commission, Pre Arrival / Pre Departure Declarations, Taxation and Customs Union, 2008.07.08(http://ec.europa.eu/taxation_customs/customs)"
• 27 Hans-Michael Wolffgang, "Emerging Issues in European Customs Law" 2 (2): 2008
• 28 European Commission, "Electronic Customs-Legislation proposed or adopted" Taxation and Customs Union
• 29 European Commission, "Electronic Customs-Individual Projects , Taxation and Customs Union: European Commission , Taxation and Customs Union: European Commission , Electronic Customs Multi-Annual Strategic Plan 2007 , Yearly Revision, MASP Rev 8, C1/py D(2006)" Brussels 2006
• 30 European Commission, "Electronic Customs Multi-Annual Strategic Plan 2007 , Yearly Revision" Brussels 2006
• 31 European Commission, "Electronic Customs" Taxation and Customs Union
• 32 "EU 駐日歐洲委員會代表部, “供給チェ?ンの安全―?州共同???規約の更新”, EU News 32/2007, 2007.03.01"
• 33 HKTDC, "EU publish modernised customs code" Market Intelligence 2008
• 34 Europa, "EU customs security amendments?Frequently Asked Questions" Press release, Brussels 2006
• 35 HKTDC, "EU adopts decision on paperless environment for customs" Industry News, Issue 2008
• 36 Commission of the European Communities, "Communication to the Spring European Council, Communication to the Spring European Council, Working together for growth and jobs-A new start for the Lisbon Strategy, COM" Brussels 2005
• 37 Commission of the European Communities, "Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee, a simple and paperless environment for Customs and Trade, COM" Brussels 2003
• 38 Commission of the European Communities, "Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on a Customs response to latest trends in Counterfeiting and piracy, COM" Brussels 2005
• 39 Commission of the European Communities, "Communication from the Commission to the Council, The European Parliament and the European Economic and Social Committee , Strategy for the evolution of the Customs Union" Brussels 2008
• 40 Europa, "Commission reinforces the security of the EU supply chain while facilitating international trade" Press release, Brussels 2006
• 41 European Commission, "Aurhorised Economic Operators Guidelines , Working Document" Brussels 2007