• 제목/요약/키워드: Preferential Tariff

검색결과 27건 처리시간 0.027초

한·미FTA 특혜관세분쟁을 대비한 미국판례의 동향과 함의 (The Disputes of FTA Preferential Duty Treatment : The Implications of the U.S Customs Case Laws)

  • 하충룡
    • 통상정보연구
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    • 제17권3호
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    • pp.203-222
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    • 2015
  • 본 연구에서는 미국의 판례와 법제를 살펴봄으로서 기존의 FTA관련한 법제연구가 주로 협정문해석을 위주로 하는 점을 보완하였다. 또한 향후에 우리 기업이 분쟁의 발생에 대비한 법적대응방안을 구체적으로 세우는데 연구의 주된 목적이 있다. 미국의 FTA특혜관세를 관장하는 법은 주로 미국관세법(Tariff Act of 1930)이라 할 수 있고, 이를 보완하기 위하여 각국과 체결한 자유무역협정과 연계하여 관세행정을 시행하고 있다. 연방관세법에서 주로 쟁점이 되는 사항은 상품의 분류와 관련하여 통합관세율표(Harmonized Tariff Schedule of the United States)의 해석문제라고 할 수 있다. 한미FTA협정문과 미국관세법에 의해 분쟁을 판단함에 있어 미국연방법원은 연방세관이 내리는 결정에 대하여 비교적 우호적인 태도를 취하고 있음을 알 수 있다. 이는 미연방세관당국이 통관과정에서의 많은 규제경험으로 법적인 하자를 크게 노정하지 않고 관세행정을 다루고 있음을 의미한다. 따라서 한국의 수출업자는 미국 진출시에 발생할 수 있는 관세법상의 문제점을 미리 점검하고 세관당국의 규제선례를 적극적으로 수집하여 미국세관당국의 조치를 사전에 예상하고 이에 대한 대비책을 미리 세우는 것이 중요할 것이다.

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한·중 FTA와 기(旣)체결 주요 FTA의 원산지 규정과 절차 비교연구 - 미국·EU·ASEAN FTA 중심으로 - (A Comparative Study on the Rules of Origin and Origin Implementation Procedure in KORCHINA FTA and Main Korea's Existing FTAs - Focused on KORUS·KOREU·KORASEAN FTA -)

  • 임목삼;임성철
    • 무역상무연구
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    • 제69권
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    • pp.589-616
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    • 2016
  • The reviewing of an analysis of the Korea-China FTA due to guidance introduced for the new regulations or exceptional regulations compared to the KORUS, Korea-EU, Korea-ASEAN FTA. Commodity sectors in the Korea-China FTA and the KORUS, Korea-EU, Korea-ASEAN FTA(the majority in the country and trade criteria analysis result) compared and analyzed the results, rules of origin and the customs clearance procedures of origin, preferential tariff rate of origin and the origin preferential specific rules are somewhat difference, but customs and trade facilitation regulations are already quite consistent with the Korea customs system. Relatively important research results were as follows. First, the calculation of the regional value content in KORCHINA FTA is that I'm to use the deduction method can comprehensively reflect a regional value ratio, with respect to the materials acquired originating status as the FTA in the US and EU use the product non it's not to consider the value of the originating materials originating materials can be utilized for intermediate goods. Second, even if a non-treaty country in the middle with the exception of direct transport rules, and acknowledge the country of origin are under customs control, there are provisions for the period are temporarily stored in a non-treaty countries separately, that period goods imported into the non-treaty countries and up to three months from the day. If the situation of the occurrence of force majeure be greater than three months, but has so exceed six months. Third, the materials acquired originating status in the Korea-China FTA not to consider the value of non-originating materials used in its products as the KORUS FTA and Korea-EU FTA, that can be utilized originating materials for intermediate goods. It is expected that higher utilization of rules of origin. Meanwhile, Korea-China FTA has provisions to allow requests for preferential tariff applied on imports Customs declaration of intention to apply pre-condition for a preferential tariff applied to the importer. In other words, if the import customs tariff preference when applying post-intention not to advance is to be noted that any preferential treatment to prevent the later application.

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한·중 FTA와 한국 농식품의 중국 수출확대 방안 (The Korea·China FTA and the Export Promotion Strategies for Korean Agri-Food to China)

  • 이영수;권순국
    • 무역상무연구
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    • 제67권
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    • pp.187-208
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    • 2015
  • The Korea China FTA was signed on June 1 2015. It includes some concessions regarding major export items in the manufacturing sector for the protection of primary industries and preferential tariffs for a number of products produced in the Kaesong Industrial Complex. Primary industries are what the Korean government paid the greatest attention to. Rice was excluded from the negotiations from the get go, and was joined by 548 other food items including pork, apples, pears, beef, chili, garlic etc. These foodstuffs account for about one-third of the agricultural and livestock products that Korea produces, and are not going to be subject to tariff elimination. The results of the study are as follows: Korean government policy is to maintain of agri-food export support system, eliminate of agri-food non-tariff barriers, foster of agri-food export SMEs and expand of investment of foreign agri-food company. Korean firms strategy is to establish of regional marketing strategy, ensure of high quality agri-food and develop of food packaging technologies, establish of agri-food export logistics center and take advantage of the FTA preferential tariff.

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A Study on the Dispute Settlement Procedure for the Preferential Rules of Origin

  • Yi, Ji-Soo
    • 한국중재학회지:중재연구
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    • 제26권3호
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    • pp.3-26
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    • 2016
  • The preferential Rules of Origin (RoO) govern tariff preferences that are given in accordance with the FTA. However, relatively few studies have been devoted to the procedures in settling disputes that are relevant to RoO under the FTA. This study is a first attempt at analyzing the applicability and the potential improvement in dispute settlement procedures in FTAs targeted at the preferential RoO. By exploring three dispute cases involving the preferential RoO, it is suggested that restrictiveness, complexity, and uncertainty that are inherent in the preferential RoO may trigger political tension and dispute. Forming a panel that is capable of mitigating political tension, facilitating participation and early cooperation of experts and stakeholders, and establishing a well-structured enforcement procedure are essential in dispute settlement procedures to resolve disputes involving cases on RoO. Furthermore, the current dispute settlement procedure that hinders the private sector's access should be changed to one that is more open to private sector entities, such as companies, to facilitate the enforcement of the decision. Given that more improved FTA dispute settlement procedure may guarantee the enforcement and application of the FTA preferential treatment in relation with more politically powerful states and foster genuine free trades, more in-depth studies must be conducted on this topic.

FTA 체결에 따른 전자원산지증명서 활성화 방안 (e-C/O under FTA)

  • 이창숙;김종칠
    • 통상정보연구
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    • 제15권3호
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    • pp.475-498
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    • 2013
  • FTA를 체결하는 가장 근본적인 이유는 FTA 체결국 상호간에 특혜관세를 적용받기 위해서이다. 특혜관세 적용을 받기 위해서는 협정에서 규정하고 있는 원산지결정기준을 충족해야 할 뿐만 아니라 이를 입증하는 원산지증명서가 반드시 있어야 한다. 한국 관세청에서는 전자통관시스템(UNI-PASS)과 원산지관리시스템(FTA-PASS)을, 대한상공회의소에서는 무역인증서비스를 제공하여 전자적으로 원산지증명서를 발급할 수 있는 환경이 마련되어 있다. 하지만 여전히 FTA 특혜원산지증명서 발급이 특혜 적용으로 인한 가격경쟁력 향상 보다는 주로 거래처의 요청에 의해 발급되고 있는 실정이다. FTA 체결국가가 증가함에 따라 FTA의 효과를 극대화 시킬 수 있도록 전자원산지증명서 발급의 정착 및 활성화가 시급하다. 따라서 본 연구에서는 현행 우리나라에서 제공하고 있는 전자원산지증명서 발급시스템 구축현황을 검토한 후 이에 대한 문제점을 실무적 측면과 시스템적 측면으로 나누어 파악하고 이에 대한 개선방안을 제시하고자 하였다.

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한.아세안 FTA의 원산지결정기준과 원산지증명서 작성에 관한 연구 (A Study on the Origin decision standard and Certificate of Origin Preparation of Korea.ASEAN FTA)

  • 남풍우;최준호
    • 통상정보연구
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    • 제9권2호
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    • pp.183-203
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    • 2007
  • Origin regulation of Korea AESAN FTA prescribe by general standard fulfills alteration standards 40% standard or HS 4 units three times regional deputy inflicts, and define in item different place of origin(PSR) about 447 items as the exception. Also, Korea AESAN FTA except broad principles that decide place of origin in ASEAN FTA accumulation standard, smile standard, place of origin disapproval process standard and directly various repletion standard such as transport principle introduce. But, most export trader are circumstance judging can charge preferential tariff if export trader submits sending certificate of origin in the customs service without deep comprehension about place of origin regulation. Therefore, will have to be knowing well place of origin decision standard and creation trick of certificate of origin to receive exactly preferential tariff benefit. Also, because it can be difficult that all registered customs brokers who is acting for certificate of origin issuance booking get acquainted in place of origin problem, it is expected to can become confrontation plan train FTA and place of origin professional registered customs brokers.

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한국의 주요 FTA별 원산지 결정기준의 비교와 시사점 (A Study on the Implication and Comparative Analysis of Criteria to Determine Origin under Korea's FTA with USA, EU and ASEAN)

  • 정재우;이길남
    • 통상정보연구
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    • 제13권3호
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    • pp.143-166
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    • 2011
  • 현재 원산지 규정이 국제무역상 쟁점으로 등장하게 된 주된 이유는 원산지규정이 각 국가마다 상이할 뿐만 아니라 그 자체의 불명확성, 복잡성, 차별적 적용 가능성으로 인해 상당한 무역장벽으로 작용하고 있기 때문이다. 또한, 생산의 글로벌화 글로벌 기업 활동이 증가함에 따라 2개국 이상에 걸쳐 생산된 물품이 증가하여 해당품목의 원산지가 어디인지 결정 문제가 발생하는 사례가 발생한다. 본 연구에서는 원산지규정에 관한 가장 기초적이고 기본적인 연구로 원산지 결정기준에 대해 연구하였다. 이를 위해 한 미국 FTA, 한 EU FTA, 한 ASEAN FTA 원산지규정을 연구 대상으로 하여 관련 사례를 구체적으로 분석하여, 상호 비교를 통해 시사점을 파악하고자 하였다. 분석 결과, 한 미 FTA, 한 EU FTA와 한 ASEAN FTA로 원산지결정은 부가가치기준(value percentage content), HS 세번변경기준(change of tariff heading), 특정공정기준(specific process rule) 등이 이용되며 실질변형기준은 한 미 FTA에서는 역내에서 창출된 부가가치가 일정 수준 이상이면 그 국가를 원산지로 인정하는 방식 (RVC : Regional Value Content)을 인정하고 있으며, 한편, 한 EU FTA에서는 역외산 부품 및 원재료의 금액이나 수량이 일정 기준 이하로 사용되는 경우 원산지자격을 부여하는 방식 (MC : Import Content)을 인정하고 있다.

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한국과 미국, EU의 FTA협정 상 원산지검증에 대한 비교연구 (A Comparative Study on FTA Verification System Among Korea vs USA, EU)

  • 김만길;정재완
    • 무역상무연구
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    • 제58권
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    • pp.267-286
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    • 2013
  • Origin verification is regarded most essential for FTA performance administration. This administration is divided into direct and indirect system where Korea has adapted indirect system to Korea-EU FTA while direct system to Korea-USA FTA. A comparative analysis was conducted on the system of origin verification and provisions contained in preferential tariff law of each countries. The study finds that Korean origin verification system is a bit lack of procedural provision resulting in less protection of domestic trader's rights. Another point is that Korean Customs Authority is weak, in respect of organization and man power, to protect illegal bilateral tariff application by counter part FTA countries. And therefore this study suggests the policy makers to arrange detailed FTA origin verification procedures with earliest meeting with counter part FTA countries, and further stress that make up of organization and man power for origin verification in a timely manner.

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How APEC Affects the Intra-trade of Members: An Empirical Study

  • Lee, Donghae
    • 유통과학연구
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    • 제10권12호
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    • pp.13-17
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    • 2012
  • Purpose - The Asia-Pacific Economic Cooperation (APEC) forum has evolved and is actively facilitating free and open trade. It is debated whether APEC has effectively reduced trade barriers in a preferential manner to encourage liberalized trade and whether increased trade between member countries has reduced trade with nonmember countries. Research designs, data, methodology -This paper empirically tests whether APEC creates or diverts trade, using an extended gravity model with tariff rates, exchange rates, and dummy variables to analyze how APEC affects intra-trade between members.The model utilizes the annual panel data between 1990 and 2007 of 16 selected APEC members and nonmembers. Results - Results reveal the changing role of APEC only between 2002 and 2007 has it created trade, fostering increased trade among trading partners and between members and nonmembers. Conclusion - APEC can be expected to demonstrate a stronger trade creating effect once its advanced and developing members complete tariff reductions by 2010 and 2020, respectively.

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FTA 무역환경에서의 관세행정 전략 (Customs Administration strategies under FTA's trade environment)

  • 최희인
    • 한국디지털정책학회:학술대회논문집
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    • 한국디지털정책학회 2007년도 춘계학술대회
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    • pp.33-40
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    • 2007
  • The Customs Administration, unlike other administrative service, should respond to constantly changing external environment. The Customs has to actively adapt itself to government policy changes, economic changes and international environment changes to facilitate the flow of trade logistics and maintain trading relations wi th other countries. The purpose of this paper is to explain policy directions of the Korea Customs Service which enforces various policies related to tariff and non-tariff barrier elimination for the trade liberalization while the Korean government is pursuing FTAs on a multi-track basis. This paper aims to seek ways to apply FTA policies to the Korean society and economy in a smooth manner. First of all, this paper examines changes in Customs administration brought by the proliferation of FTAs to such areas as FTA negotiations, import/export management, duties and taxes collection, drawback reduction/exempt ion of duty application area of preferential tariff rate and country of origin management. Then, the paper sets FTA missions of "supporting Customs Administration to lead the new trend of free trade environment" after analyzing the environment changes. To achieve the FTA mission mentioned above, the KCS designated 4 strategies and 40 implementation tasks. The 4 strategies are named "4C Strategies" taking initial letters from Client-oriented, Customized procedures, Cooperation and Constitution. "4C" also refers to Foresee(strategies to foresee the successful establishment of FTA policies) or For C(Customer or Customs). The KCS will continue to create new tasks through various channels and monitor their implementation process, and to help FTA regime successfully take root in Korea.

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