2025 관세법 (강의 기본서) 이영호 법학사
<div> <span style='font-size:16px;'><span style='color:#0d90d6;'><strong style='font-weight:bold;'>책소개</strong></span></span></div> <hr align='left' style='color:#0d90d6; background-color:#0d90d6; height:1px; border:none' width='100%' /> <div> <div> </div> <div> </div> <div> <div class='info_text fw_bold' style='font-size: 15px; line-height: 23px; letter-spacing: -0.01em; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-weight: 700 !important;'> 2025 관세법 (강의 기본서) 이영호 법학사</div> <div class='info_text fw_bold' style='font-size: 15px; line-height: 23px; letter-spacing: -0.01em; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-weight: 700 !important;'> </div> <div class='info_text' style='font-size: 15px; line-height: 23px; letter-spacing: -0.01em; color: rgb(89, 89, 89); margin-top: 16px; font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif;'> <strong style='color: rgb(13, 144, 214); font-size: 16px; font-family: Arial, Verdana, sans-serif;'>목차</strong></div> </div> <hr align='left' style='color:#0d90d6; background-color:#0d90d6; height:1px; border:none' width='100%' /> <div> <div> </div> </div> </div> <div> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; text-align: justify; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div style=''> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div style=''> <div style=''> <div style=''> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div style='margin-left: 10.4pt;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div style=''> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div style=''> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div style=''> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <font color='#666666' face='Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif'><span style='font-size: 15px;'><b></b></span></font> <div> </div> <div> 제1장 총칙</div> <div> 제1절 통칙 (1~4조)</div> <div> 제2절 법 적용의 원칙 등 (5~7조)</div> <div> 제3절 기간과 기한 (8~10조)</div> <div> 제4절 서류의 송달 등 (11~12조)</div> <div> </div> <div> 제2장 과세가격과 관세의 부과·징수 등</div> <div> 제1절 통칙 (14~19조)</div> <div> 제2절 납세의무의 소멸 등 (20~23조)</div> <div> 제3절 납세담보 (24~26조의2)</div> <div> 제4절 과세가격의 신고 및 결정</div> <div> 제1관 가격신고 등 (27~29조)</div> <div> 제2관 과세가격의 결정 (30~37조의4)</div> <div> 제5절 부과와 징수</div> <div> 제1관 세액의 확정 (38~43조)</div> <div> 제2관 강제징수 등 (43조의2~45조)</div> <div> 제3관 관세환급금의 환급 등 (46~48조)</div> <div> 제3장 세율 및 품목 분류</div> <div> 제1절 통칙 (49~50조)</div> <div> 제2절 세율의 조정</div> <div> 제1관 덤핑방지관세 (51~56조)</div> <div> 제2관 상계관세 (57~62조)</div> <div> 제3관 보복관세 (63~64조)</div> <div> 제4관 긴급관세 (65~67조의2)</div> <div> 제5관 농림축산물에 대한 특별긴급관세 (68조)</div> <div> 제6관 조정관세 (69~70조)</div> <div> 제7관 할당관세 (71조)</div> <div> 제8관 계절관세 (72조)</div> <div> 제9관 국제협력관세 (73조)</div> <div> 제10관 편익관세 (74~75조)</div> <div> 제11관 일반특혜관세 (76~77조)</div> <div> 제12관 관세양에 대한 조치 등 (78~80조)</div> <div> 제3절 세율의 적용 등 (81~83조)</div> <div> 제4절 품목분류 (84~87조)</div> <div> </div> <div> 제4장 감면·환급 및 분할납부 등</div> <div> 제1절 감면 (89~105조)</div> <div> 제2절 환급 및 분할납부 등 (106~109조)</div> <div> </div> <div> 제5장 납세자의 권리 및 불복절차</div> <div> 제1절 납세자의 권리 (110~118조의5)</div> <div> 제2절 심사와 심판 (119~132조)</div> <div> </div> <div> 제6장 운송수단</div> <div> 제1절 국제항 (133~134조)</div> <div> 제2절 선박과 항공기</div> <div> 제1관 입출항절차 (135~137조의2)</div> <div> 제2관 재해나 그 밖의 부득이한 사유로 인한 면책 등 (138~139조)</div> <div> 제3관 물품의 하역 (140~143조)</div> <div> 제4관 국제무역선의 국내운항선으로의 전환 등 (144~147조)</div> <div> 제3절 차량 (148~152조)</div> <div> </div> <div> 제7장 보세구역</div> <div> 제1절 통칙 (154~165조의5)</div> <div> 제2절 지정보세구역</div> <div> 제1관통칙 (166~168조)</div> <div> 제2관 지정장치장 (169~172조)</div> <div> 제3관 세관검사장 (173조)</div> <div> 제3절 특허보세구역 제1관통칙 (174~182조)</div> <div> 제2관 보세창고 (183~184조)</div> <div> 제3관 보세공장 (185~189조)</div> <div> 제4관 보세전시장 (190조)</div> <div> 제5관 보세건설장 (191~195조)</div> <div> 제6관 보세판매장 (196~196조의2)</div> <div> 제4절 종합보세구역 (197~205조)</div> <div> 제5절 유치 및 처분</div> <div> 제1관 유치 및 예치 (206~207조)</div> <div> 제2관 장치기간경과물품의 매각 (208~212조)</div> <div> </div> <div> 제8장 운송</div> <div> 제1절 보세운송 (213~220조의2)</div> <div> 제2절 내국운송 (221조)</div> <div> 제3절 보세운송업자 등 (222~225조)</div> <div> </div> <div> 제9장 통관</div> <div> 제1절 통칙</div> <div> 제1관 통관요건 (226~228조)</div> <div> 제2관 원산지의 확인 등 (229~233조의3)</div> <div> 제3관 통관의 제한 (234~238조)</div> <div> 제4관 통관의 예외 적용 (239~240조)</div> <div> 제5관 통관 후 유통이력 관리 (240조의2~3)</div> <div> 제6관 통관절차 등의 국제협력 (240조의4~6)</div> <div> 제2절 수출·수입 및 반송 제1관 신고(241~245조)</div> <div> 제2관 물품의 검사 (246~247조)</div> <div> 제3관 신고의 처리 (248~251조)</div> <div> 제4관 통관절차의 특례 (252~255조의7)</div> <div> 제3절 우편물 (256~261조)</div> <div> </div> <div> 제10장 세관공무원의 자료 제출 요청 등</div> <div> 제1절 세관장 등의 과세자료 요청 등 (262~264조의11)</div> <div> 제2절 세관공무원의 물품검사 등 (265~268조)</div> <div> </div> <div> 제11장 벌칙</div> <div> </div> <div> 제12장 조사와 처분</div> <div> 제1절 통칙 (283~289조)</div> <div> 제2절 조사 (290~310조)</div> <div> 제3절 처분 (311~319조)</div> <div> </div> <div> 제13장 보칙</div> </li> <center><img src='https://ai.esmplus.com/gi7847/gosisky_explanation/gosisky%20_%20sp.jpg' /> <b/></center> <center><table align='center' border='0' cellpadding='0' cellspacing='0' width='100%'> <img src='https://gi.esmplus.com/gosisky/gosisky/gosisky_2024.JPG ' > </span></center>