2026년 02월 13일 출간 | ISBN : 8944506051 | 404쪽 | 규격外 | 5판

Chapter 1 관세법총론 ▶제1절 관세법의 관리대상과 통관절차 / 14 q 무역과 상품의 이동······························································································· 14 w 통관의무의 발생···································································································· 14 e 관세법의 주요용어································································································ 15 ▶제2절 관세법의 특성 / 18 q 행정법적 성격······································································································· 18 w 조세법적 성격······································································································· 19 e 국제거래법적 성격································································································ 20 r 실체법 및 절차법적 성격····················································································· 20 t 형사법적 성격······································································································· 21 y 그 밖의 법적 성격································································································ 21 ▶제3절 관세법의 적용구조 / 22 q 관세법령의 구성··································································································· 22 w 관세법의 특례를 규정하고 있는 법령·································································· 23 e 관세법에서 준용하는 법률···················································································· 24 r 다른 법률의 위임에 의한 집행············································································· 24 ▶제4절 관세법의 적용원칙 / 26 q 관세법 적용의 기본원칙······················································································· 26 w 과세형평과 합목적성 고려의 원칙······································································· 27 e 소급과세금지의 원칙···························································································· 27 r 신의성실의 원칙··································································································· 28 t 세관공무원 재량의 한계······················································································· 29 ▶제5절 기타 관세법의 총칙 규정 / 30 q 기간 및 기한의 계산···························································································· 30 4 w 서류의 송달··········································································································· 31 e 서류의 보관··········································································································· 33 r 내국세 등의 징수·································································································· 34 기|출|문|제 / 37 Chapter 2 보세제도 ▶제1절 국제항과 국제무역선 등의 입출항 / 42 q 관세법의 운송수단································································································ 42 w 국제항··················································································································· 43 e 국제무역선(기)의 입출항절차··············································································· 43 r 관세통로 지정과 육상을 통한 국경출입······························································· 47 t 선박용품 및 항공기용품······················································································· 48 ▶제2절 보세구역 / 48 q 보세구역의 종류··································································································· 49 w 보세구역의 성립과 효력의 상실··········································································· 58 e 자율관리 보세구역제도와 보세사········································································· 63 ▶제3절 보세운송제도 / 65 q 보세운송의 의의···································································································· 65 w 보세운송절차········································································································· 65 ▶제4절 보세화물에 대한 통제 / 67 q 물품의 하역··········································································································· 69 w 선박용품 및 항공기용품의 하역 등······································································ 70 e 외국물품의 장치 ·································································································· 70 r 물품의 반출입신고와 화물정보의 제공································································· 71 5 Contents t 견본품의 반출 ····································································································· 72 y 보수작업················································································································ 72 u 장치물품의 해체ㆍ절단 또는 폐기······································································· 73 i 보세구역 장치물품의 수입신고 의무···································································· 74 o 장치기간의 제한과 강제매각················································································ 75 p 물품의 반출··········································································································· 79 Q 몰수품 및 국고귀속물품의 처분··········································································· 80 W 보세운송업자의 등록과 관리················································································ 80 E 물품 또는 운송수단에 대한 검사 등···································································· 81 R 물품의 유치 및 예치····························································································· 81 기|출|문|제 / 83 Chapter 3 수출입통관절차 ▶제1절 수입통관 / 90 q 수입신고················································································································ 90 w 세관장 등의 과세자료 요청 등············································································· 98 e 신고물품의 검사와 심사····················································································· 102 r 수입신고의 수리와 관세납부·············································································· 105 t 수입신고의 취하와 각하······················································································ 107 y 통관절차의 특례·································································································· 108 u 수출입물품의 원산지관리····················································································· 111 i 수입통관의 예외·································································································· 117 o 간이통관··············································································································· 121 p 수입 통관물품에 대한 사후관리········································································· 123 6 ▶제2절 수출통관 / 127 q 물품의 장치와 요건확인······················································································ 127 w 수출신고·············································································································· 128 e 신고물품의 검사와 심사······················································································ 129 r 수출신고필증의 교부··························································································· 130 t 적재물품의 관리·································································································· 131 y 특수형태의 수출과 간이수출통관······································································· 132 u 수출물품에 대한 환급························································································· 134 ▶제3절 반송통관 / 136 q 반송이 필요한 경우····························································································· 136 w 반송의 신고········································································································· 138 e 심사 및 검사와 신고수리 ·················································································· 138 기|출|문|제 / 142 Chapter 4 관세의 납세제도 ▶제1절 납세의무의 확정 / 150 q 관세의 과세요건과 납세의무의 확정·································································· 150 w 관세의 과세물건과 적용법령·············································································· 154 e 납세의무자··········································································································· 156 ▶제2절 납부세액의 변경 / 164 q 납부세액변경의 개요··························································································· 164 w 납세의무자에 의한 세액변경··············································································· 166 e 세관장에 의한 세액변경[更正]············································································· 167 7 Contents ▶제3절 가산세 / 171 q 가산세의 의의······································································································ 171 w 가산세의 적용····································································································· 172 e 가산세의 감면····································································································· 175 ▶제4절 관세의 징수 / 177 q 관세의 납부기한·································································································· 177 w 강제징수·············································································································· 183 e 관세징수권 보장을 위한 제도············································································· 187 ▶제5절 확정된 세액의 감면 / 192 관세감면의 개요······································································································ 192 감면세제도의 내용·································································································· 195 ▶제6절 관세의 환급 및 분할납부 / 210 q 관세 경감 제도···································································································· 210 w 계약 내용과 다른 물품 등에 대한 관세 환급···················································· 210 e 원상태 수출 자가사용물품 등에 대한 관세 환급··············································· 211 r 관세환급금의 환급······························································································ 212 t 관세의 분할납부·································································································· 213 ▶제7절 납세의무의 소멸 / 216 q 납세의무의 소멸사유··························································································· 216 w 관세충당·············································································································· 217 e 부과처분의 취소·································································································· 217 r 관세부과권 제척기간의 도래··············································································· 218 t 관세징수권 소멸시효의 완성 ············································································ 220 기|출|문|제 / 222 8 Chapter 5 품목분류와 관세율 ▶제1절 수출입물품의 품목분류와 HS / 230 q 수출입물품 품목분류의 중요성··········································································· 230 w 수출입물품의 품목분류······················································································· 232 e 품목분류표의 통칙······························································································ 235 r 품목분류표의 주(註：Notes)··············································································· 236 t 품목분류표의 호(Heading)················································································· 238 y 품목분류표의 소호(Sub-Heading) ···································································· 240 ▶제2절 품목분류체계의 수정과 사전심사제도 / 241 q 품목분류체계의 수정··························································································· 241 w 관세품목분류위원회 ··························································································· 241 e 품목분류사전심사제도························································································· 242 ▶제3절 관세율 / 245 q 관세율의 종류····································································································· 245 w 관세율의 적용····································································································· 261 e 용도세율의 적용·································································································· 263 r 간이세율의 적용·································································································· 265 t 합의세율의 적용·································································································· 266 기|출|문|제 / 268 Chapter 6 과세가격의 결정 ▶제1절 관세의 과세표준과 과세가격 / 278 q 관세의 과세물건과 과세표준·············································································· 278 w 관세 과세가격의 결정························································································· 279 9 Contents ▶제2절 관세평가의 개요 / 280 q 관세평가 방법····································································································· 280 w 무상(無償) 수입물품, 중고물품 등에 대한 관세평가········································· 282 e 무역에서 구매자가 부담하는 금액과 관세평가·················································· 283 ▶제3절 실거래가격에 의한 관세평가(제1방법 적용) / 285 q 제1방법 적용의 요건··························································································· 286 w 구매자가 실제 지급하였거나 지급할 가격························································· 295 e 가산요소·············································································································· 297 r 공제요소·············································································································· 303 ▶제4절 실거래가격이 아닌 대체가격에 의한 과세가격결정 / 307 q 동종ㆍ동질물품 또는 유사물품 거래가격에 의한 과세······································ 307 w 국내판매가격을 기초로 한 과세가격결정···························································· 311 e 산정가격을 기초로 한 과세가격결정·································································· 315 r 합리적 기준에 의한 과세가격결정······································································ 318 ▶제5절 과세가격 결정방법의 사전심사 / 329 ▶제6절 관세의 과세가격과 국세 과세가격의 조화 / 330 q 국세의 거래가격 조정에 따른 관세의 과세가격 경정······································· 330 w 관세평가와 국세 정상가격 산출의 사전조정······················································ 332 e 특수관계자의 수입물품 과세가격결정자료등 제출············································· 334 기|출|문|제 / 335 10 Chapter 7 관세범의 처벌과 행정구제제도 ▶제1절 관세형벌 / 344 q 관세형벌과 관세범······························································································ 344 w 관세형벌에 적용되는 형법의 주요 내용····························································· 345 e 관세범 처벌상의 특례························································································· 349 r 특정범죄가중처벌법에 의한 가중처벌································································ 353 t 관세형벌의 종류·································································································· 353 ▶제2절 관세범의 조사와 처분 / 361 q 관세범에 대한 조사와 처분의 특례···································································· 361 w 관세범에 대한 조사와 처분················································································ 364 ▶제3절 관세질서벌 / 368 q 관세질서벌의 의의······························································································ 368 w 과태료의 부과방법······························································································ 368 e 과태료처분·········································································································· 369 r 과징금의 부과와 징수························································································· 369 ▶제4절 관세행정구제제도 / 372 q 납세자권리헌장··································································································· 372 w 관세법에 보장된 납세자의 주요 권리································································ 372 e 관세행정구제제도································································································ 378 기|출|문|제 / 392 찾아보기 / 397

머리말[제5판]

이 책은 수출입 물품의 통관과 관세 납부를 규정하는 관세법을 학부과정 학생들에게 보다
쉽게 전달하기 위해 구성됐습니다. 관세 부과와 징수, 수출입 통관의 원활화를 목표로 하는
관세법은 기업의 수출입 실무에 직접 영향을 미치는 기본 지식입니다. 이러한 이유로 국제
무역사, 무역영어, 보세사, 원산지관리사, 관세사와 같은 주요 무역관련 자격증 시험에서
관세법을 다루고 있습니다. 또한 관세법에 대한 이해는 관세청에서 주체하는 품목분류,
관세평가, 원산지관리에 대한 다양한 경진대회와 공모전에도 도움이 됩니다. 무엇보다
관세법을 이해하고 나면 수출입과 무역을 법적인 측면에서 바라보는 자질을 갖출 수 있게
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COVID19와 국제무역환경의 급변과, 관세행정에 신규기술의 도입으로 관세법의 개정이
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2026. 1. 12
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