6Limitations and Improvement Plans of the Customs Act on Reproductive Rights

Purpose : The purpose of this article is to identify the problems with the standards for reproductive rights under the current customs law and to present opinions on the current legal improvement required in the digital trade era. Research design, data, methodology : This study examined the regulations on additional factors in determining the customs value under the current Customs Act and confirmed the problem of reproductive rights under the current Customs Act through recent precedents. Results : As can be seen from the recent precedents of Korean courts on commercial broadcasting after duplication, the completely opposite position of the Supreme Court and the High Court in interpretation regarding the right to reproduce is insufficient for the judgment of the right to reproduce under the Customs Act in light of the current increase in digital transactions. Conclusions : In order to create a sound and sincere tax payment climate and to realize fair customs administration, this study proposes an opinion on the application of exceptions to the import declaration subject and the expansion of the provisional price declaration system with respect to the establishment of clear standards for reproduction rights and the imposition of additional factors such as royalties.