북한의 관세 및 비관세제도 분석과 국제사회 편입에 대한 시사점(North Korea’s Tariff and Non-Tariff System: Implications for its Integration into the International Economy)

이 연구는 북한의 관세율표를 최초로 소개하고 분석한 것으로 북한의 관세 및 비관세제도를 분석하고 국제적인 기준과 비교하여 시사점을 도출했다는 점에서 선행연구와 차별점이 있다. 분석 결과 북한 관세율은 5.5%로 WTO 회원국 평균인 8.1%보다 낮아 산업 보호 기능과 관세 제정 조달이라는 기능을 수행하지 못하였으며, 대신 높은 비관세장벽이 산업을 보호하는 역할을 하였다. 향후 북한은 국제사회 편입을 위해 단계적으로 비관세장벽을 철폐하여야 하며, 그로 인한 무역 규제 약화의 공백을 막기 위해 관세율을 최소한 국제적인 수준까지 점진적으로 인상할 필요가 있다. 이 연구가 향후 남북한 통합 관세제도 수립에 바탕이 되는 기초자료가 되기를 바란다. This study comprehensively analyzes North Korea’s tariff and non-tariff regimes and suggests the direction of North Korea’s tariff and non-tariff regimes in the process of reform and opening up. The purpose of the study is to analyze North Korea’s tariff and non-tariff systems to reveal the direction of the North Korean authorities’ trade policy, the structure and characteristics of the legal and institutional framework, and to identify priority reforms for the country’s future integration into the international economy. This study differs from previous studies in that it is the first to quantitatively analyze North Korea’s tariff rates system. Chapter 2 examines the role of the legal system in North Korea and the history and purpose of the trade regime. North Korean authorities regulate tariff and non-tariff regimes through trade laws, customs laws, and tariff rate schedules. In North Korea, the guidance and policies of the Workers’Party take precedence over the law, but for the most part, the law governs the economy as a whole. North Korea’s customs law is similar to ours in that it aims to protect domestic industries, but it does not mention raising revenue through tariffs. In practice, however, North Korea’s tariff system appears to be used to raise revenue by absorbing foreign exchange held by private owners. One of the unique aspects of North Korea’s trade laws is that they are designed to ensure national security. This stems from the closed nature of the North Korean economy, which is designed to preventpolitical and economic influence from neighboring countries through trade, as well as the transmission of foreign cultures through imports and exports that could agitate the North Korean population and threaten the socialist system. Chapter 3 analyzes North Korea’s tariff rate structure and assesses its industrial protection and fiscal revenue effects. A key feature of North Korea’s tariffs is the low overall level of tariffs. The average nominal tariff rate was 5.5% and the average real tariff rate was only 4.6% based on the foreign exchange rate. (the rest omitted)