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韩国法律规定:关税税率的制定和调整,原则上只能由国会决定。但是,当国内外政治、经济条件发生急剧变化时,为及时有效地适应形势,就需要国会把部分关税税率调整权力授予海关,以便使其能够灵活主动地处理某些问题,由此也就产生了弹性关税制度。按照《韩国关税法》和《韩国关税法施行令》的规定,韩国海关的弹性关税制度主
Korean law stipulates that the formulation and adjustment of tariff rates can only be decided by the Diet in principle. However, when the political and economic conditions at home and abroad have changed drastically, in order to adapt to the situation promptly and effectively, it is necessary for Congress to delegate part of the tariff and tax adjustment power to the Customs so as to enable them to deal with certain problems in a flexible and proactive manner. As a result, Elastic tariff system. According to the “Korean Tariff Law” and “the Korean Tariff Act,” the provisions of the South Korean Customs flexible tariff system main