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우리나라는 해외 여행자 스스로 세관통로(면세통로, 과세통로)를 선택해서 자발적인 법규준수를 위해 여행자 스스로 휴대품 신고서를 작성하고 세관에 신고하는 자진신고 시스템을 도입하여 운영하고 있습니다. 이런 개인적인 해외여행 이외에도 국외 출장 중 샘플 등 회사물품을 구입하는 경우가 종종 있는데 이런 경우 세관에 어떻게 신고를 하게 되고 물건을 찾을 수 있는지에 대해 알아 보겠습니다.
우선은 개인물품과 회사물품을 구분하여 별도의 면세한도 기준이 적용됨에 유의해야 합니다. 개인물품은 면세한도 $600 기준이며, 회사 구매물품은 $250 기준으로 구분됩니다. $250 이하인 경우 관세법 94조 소액물품 면세규정에 따라 견품사용 인정시 면세규정이 적용되며, $250 초과되는 경우 면세한도 차감없이 전체금액이 과세되므로 세관에 해당 물품을 유치하고 정식 수입신고 절차를 거쳐야 합니다. 신고절차는 다음과 같습니다.
- 입국장 세관신고 : 입국시 세관신고 및 유치증 수령
- 수입신고 의뢰 : 관세사에게 구비서류 등을 전달하며 수입신고 의뢰
- 수입신고 : 관세는 세관에 EDI 등 전자통관시스템을 이용하여 수입신고
- 세관 수입신고 심사 : 세관은 신고내용 및 현품을 확인하여 심사함
- 관세 등 세금 납부 : 관세사 혹은 화주는 계좌이체, 현금, 카드 납부 등의 방법으로 세금납부
- 수입신고필증 등 전송 : 관세사는 관세무역개발원에 수입신고필증 및 유치증을 제시
- 창고보관료 납부 : 현금 및 계좌이체등을 통해 창고료를 납부 (관세무역개발원)
- 신고물품 출고
수입신고시 구비해야 하는 서류는 다음과 같습니다.
구분 | 서류명 | 비고 |
1 | 유치증 1부 | 세관에서 물품을 유치하고 발급 받음 |
2 | INVOICE (영수중) 1부 | 현지에서 물품 구매후 출국시 TAX REFUND 받은 경우 관련 영수증 포함 |
3 | 여권사본 1부 | 여행자 본인의 여권 |
4 | 사업자등록증 1부 | 납세의무자 사업자등록증 |
5 | 위임장 또는 재직증명서 1부 |
개인기업으로 사업자등록증 대표가 유치증상의 여행자일 경우 생략 가능 (법인의 경우 위임장 필수 구비) |
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