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Legal Issues and Policy Implications in the Import Process of Blockchain-Based Cross-Border E-Commerce Payments: Focusing on the Three Core Trade Laws

  • Journal of The Korea Society of Computer and Information
  • Abbr : JKSCI
  • 2026, 31(4), pp.225~232
  • Publisher : The Korean Society Of Computer And Information
  • Research Area : Engineering > Computer Science
  • Received : March 27, 2026
  • Accepted : April 17, 2026
  • Published : April 30, 2026

Dal-Soo Byun 1 Beom-Soo Shin 2

1마일스톤관세사무소
2배재대학교

Accredited

ABSTRACT

This study examines the legal issues arising from blockchain-based cryptocurrency payments in the import process of cross-border e-commerce and proposes policy improvements. Using literature review and legal analysis of the Customs Act, the Foreign Trade Act, and the Foreign Exchange Transactions Act, the study identifies key inconsistencies between blockchain-based transactions and existing trade regulations. The findings highlight difficulties in verifying transaction values, challenges in identifying parties, limitations in trade statistics management, and uncertainty in foreign exchange reporting. In particular, ambiguity in customs valuation and exchange rate conversion is identified as a major risk in customs practice. To address these issues, this study suggests the establishment of an electronic evidence-based verification system, clarification of legal standards for cryptocurrency payments, standardization of exchange rate conversion criteria. It concludes that regulatory adaptation is necessary to ensure consistency and effectiveness in the evolving digital trade environment.

Citation status

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