Purpose : This research attempts to compare simplified customs clearance between different countries and Korea. After then, it will focus on the problems that arise during the process of overseas direct purchases. Research design, data, methodology : The paper uses case studies through the preceding researches focused on the analyzing the current situation of overseas direct purchases and related to government customs clearance system. In addition, it can be provided a comparative analysis of diverse customs procedures. Results : The category that are brought into Korea by express goods shipping companies of report methods related to express goods divide into list customs, simplified import declaration and general import declaration. For the moment of import declaration, if the purchase price of goods is under $150 and for use by themselves or sample products which are exempted from tax, the express goods shipping companies shall submit the customs clearance list to the director of a customs. Then it can be omit import declaration procedure or simply go through the customs clearance because there will be exempted from paying taxes or additional taxes. Conclusions : These days, lots of customers who are desire new products and services are using these kinds of tax-free benefits to bring on direct purchases from various countries. The corresponding solution is to prevent the abuse of import customs procedures including whether or not to apply customs clearance and additional taxes on e-commerce goods, also to establish the necessary system for express goods clearance. In addition, the government intends to present improvement measures such as education and training of consumers, express shipping companies and other related parties.