A Study on the Rules of Origin of Outward Processing and Its Implication - focused on the EU CCC and Origin Protocol -

EU 역외가공규정의 주요 내용과 한-EU FTA에 대한 시사점 - EU CCC and Origin Protocol 역외가공규정을 중심으로 -

In modern manufacturing practice it is sometimes necessary to send products to another country for special processing which cannot be performed inside the territory of the zone and Outward Processing(OP) covers such situation. What's more, process and Rules of Origin(RoO) of OP is implicated in Korea' Free Trade Agreement(Korea-Singapore, Korea-EFTA and Korea-Asean FTA) because of the goods to be producted in Kaesong Industrial Complex. Thus, In this paper analyse a implication of OP's process and RoO focused on the two fold : (1) provide an overview of the objectives, types, effects of Outward Processing described in customs law and FTA provisions of EU and Korea; (2) present a comparative analysis of EU and Korean rules; (3) offer an appropriate proposal to Korea-EU FTA negotiation.