자유무역협정체제에서의 관세환급제도 발전방향 연구 = Study on development direction of tariff draw-back system of free trade agreement system

다국어 초록 (Multilingual Abstract)

To strengthen the competitiveness of our economy through securing foreign market and opening up, the government has been promoting for multiple Free Trade Agreements (FTA) concurrently, and as a result, we have adopted FTA with Chile, Singapore, EFTA and ASEAN and are in the process of negotiating with the US, EU, Canada, Mexico and India. Expansion of FTA causes many problems in tariff draw-back system.
First, number of cases where the tariff rates of the same imported products are different according to the country of origin will increase exponentially making businesses to manufacture and export goods made from raw material that the tariff has been lifted or is relatively law or exports goods that has been imported and use alternate raw material that high tariff is applied to, which will cause excessive number of draw-backs.
Second, tax is imposed on the refunded amount in accordance with tax act article 99 on exemption from customs duties for reimport or tax law article 101 on tax cut for overseas trusted and processed good, but if the tariff rate of reimported goods is 0% or free of tax, tax cannot be imposed on the refunded amount. If FTA is expanded, number of cases where tariff rate is 0% or free of tax will increase greatly, and if export goods that were subjects of draw-back is reimported and tax is not imposed, then there will be serious problems in fairness of tariff.
Third, if FTA is expanded, number of cases where exporting of goods that were made from imported raw material that preferential tariff has been applied to or directly export imported goods to get refund and tax if levied on deficient amount due to error in decision of origin. In such cases, there is an official notification that states that the amount of tax imposed should offset against refunded tariff which means that the amount of tax imposed according to the tariff law and the amount of refund according to the draw-back system should offset each other. This is a very important administrative practice in terms of protecting the rights of tax payer and streamlining administrative process, but it is not followed.
Fourth, simplified fixed duty drawback chart is applied to give refund according to the tariff paid when importing raw material that has been used to produce goods for export, therefore, granting simplified fixed duty drawback to goods for export that has been produced with raw materials that tariff has been lifted under FTA framework, will induce incidents of refunding tariff that has not been paid at the time to importing raw material.
In order to resolve the issue of tariff draw-back system as FTA is expanding, first, occurrences of excessive draw-backs must be minimized. This can be done by preventing cases where goods exported, which are made from imported raw materials that tariff is lifted or lowered, and tariff is refunded for raw materials imported from other countries by introducing a system that recognizes the countries where same kinds of raw materials are exported that are subjects of refund. However, even when the country of origin is different if the tariff rate is the same, then it means that imported raw materials are same in quality and characteristics and can be use alternatively. Therefore, it is advisable to recognize them as subjects of draw-back when they are not categorized at the time of production or exported in the same condition that they are imported.
Second, excessive draw-backs have to be prevented by reducing the export period to three months for those goods imported before the FTA has become effective, because tariff rate is lower from the time that FTA takes into effect for imported goods of same category. In such cases, export period should be reduced only for the same raw materials imported from the same country of origin, and it is advisable to not recognize the raw materials from different countries of origin.
Third, excessive draw-backs that arise from incidents when goods made from raw materials that were imported from countries where tariff has been lifted or lowered are exported and tax paid for importing raw materials is refunded should be prevented by introducing cost decision method of inventory in accordance to corporate accounting standard in deciding the order of usage of raw materials for refund. Among cost decision method of inventory, specific cost method should be applied as a mandatory for different agricultural, marine and livestock products of different raw materials. Last-in first-out (LIFO) should be applied to businesses that combine export and production for domestic demand and imports raw materials of one item multiple tariff rate and first-in-first-out (FIFO) should be applied to businesses that exports all imported raw materials or imports raw materials of one item one tariff rate, which will minimize excessive draw-backs. When a single business imports multiple items and exports them, by item, specific cost method, FIFO or LIFO should be selected for draw back.
Fourth, simplified fixed duty drawback should be downsized mainly for items that are not subjects of FTA preferential tariff and gradually abolished to prevent refund for export goods that are made with raw materials that tariff was lifted for.
To streamline follow up process for goods that draw-backs were granted, first, if when exported good that has been refunded is reimported, there must be a fair taxation system whether the refund amount should be paid back or not despite the tariff rate of the good. However, for tax cut for overseas trusted and processed good, tax should be imposed for the refund amount as the present system to reduce overseas trusted and process goods and imprudent entrance to the overseas market by domestic manufacturers.
Second, when the deficient amount of tax has to be imposed due to reasons like error in deciding the country of origin after the refund was granted for exported goods that were made with imported raw materials that FTA preferential tariff has been applied to, the notification about setting off imposed tax to the refund amount must be stated in the customs law to protect the rights of the tax payer.
Lastly, even though the amount of draw back by export items is expected to reduce sharply due to the rapid cut of effective tariff rate as FTA is expanded in the future, in the case of particular imported raw materials like crude oil, which is a raw material for petrochemical products, that accounts for about one trillion won of draw-back, the tariff rate is likely to maintain. Therefore, it is important to build tariff draw back system and institution that is appropriate for such environment to continue to strengthen export competitiveness.

목차 (Table of Contents)

• 제1장 서론 = 1
• 제1절 연구의 목적 = 1
• 제2절 연구의 범위와 방법 = 2
• 제2장 FTA 추진현황 = 4
• 제1절 정부의 FTA 추진 방향 = 4
• 제2절 DDA 협상 난항에 따른 FTA 가속화 = 10
• 제3장 관세환급제도 = 12
• 제1절 개요 = 12
• 제2절 관세환급 요건 및 방법 = 22
• 제3절 일괄납부 및 정산제도 = 38
• 제4절 수출용원재료 국내거래 증명제도 = 41
• 제5절 환급신청 = 44
• 제4장 FTA 확대가 관세환급액에 미치는 영향 = 50
• 제1절 개요 = 50
• 제2절 수출입교역량 증가 = 50
• 제3절 관세 세수 감소 = 58
• 제4절 관세환급 감소 = 60
• 제5장 FTA 확대에 따른 관세환급 문제점 = 64
• 제1절 개요 = 64
• 제2절 과다환급의 문제 = 65
• 제3절 사후관리의 문제 = 77
• 제6장 관세환급제도 발전방향 = 79
• 제1절 개요 = 79
• 제2절 적정환급의 제고 = 80
• 제3절 사후관리의 간소화 = 105
• 제4절 FTA 비대상 품목 중심의 환급제도 도입 = 108
• 제7장 결론 = 109
• 부록 I = 113
• 참고문헌 = 123
• ABSTRACT = 125