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안웅린 한국관세학회 2007 관세학회지 Vol.8 No.2
The EU has been concluded eleven free trade agreements(FTA) with 14 different countries including EFTA. Turkey, South Africa, Mexico and Chile etc. and proceed currently with negotiation along with MERCOSUR and GCC. The EU's FTA has been adopting the preferential rules of origin without exception, necessary for the application of the preferential tariff treatment and the determination of anti-circumvention of the goods. The majority of EU's preferential rules of origin which has been reflected in the bilateral FTA has been establishes on the rules of Preferential Origin used in trade between the European Community and other European Countries as a model. It is known that even though a handful of its contents in the tex vary slightly reflecting bilateral traits and trade nature, main framework in its content has been consistently maintained. The purpose of this paper is to provide main traits of the EU's preferential rules of origin incorporated in the EU's FTA with Mexico and Chile as well as the model agreement, and to compare its differences between the EU and Korea.