Rhee, Jin-Woo, and Han-Jin Lee. "A Study on Customs Valuation Methods for Imported Goods through E-commerce". Dong-A Journal of International Business Transactions Law 52 (2026): 1-30.
-Abstact-
Due to the distinctive nature of e-commerce, most e-commerce imports do not undergo standard import clearance procedures, such as general customs declarations, and the importers are often individual consumers rather than business entities. As a result, a reasonable customs valuation standard that fully reflects the diverse characteristics and types of e-commerce has yet to be firmly established. Moreover, as the digital economy continues to develop, consumer behavior is expected to change even more significantly, leading to further diversification of e-commerce transactions. This study aims to derive reasonable customs valuation methods by addressing key issues that arise in the practical application of customs valuation to imported goods purchased through e-commerce. From a customs valuation perspective, this study classifies the types of e-commerce based on purchasing and selling practices. Furthermore, by analyzing the WTO Agreement on Customs Valuation and the regulations and guidelines of major jurisdictions, the study identifies the parties to the export sale for each e-commerce model. Based on this analysis, the study proposes appropriate customs valuation methods tailored to different e-commerce models. By suggesting valuation approaches consistent with the principles of the WTO Agreement on Customs Valuation, this study seeks to facilitate the reasonable determination of customs values for the increasingly complex and diverse landscape of e-commerce transactions.