한국 관세당국의 원산지검증 현황과 원산지관련 행정심판사례의 연구

다국어 초록 (Multilingual Abstract)

This study analyzed the denial of preferential tariff treatment arising from origin verification in Korea and the administrative appeal decision cases triggered by petition against the Korean Authorities denial.
The study have found that there is considerable gap between origin verification for imported commodities by Korea Customs Service and exported commodities by customs service authorities of counter partner countries ; there are big differences in respect of number of investigated trading companies, investigated contents, and inspection efficiencies. Generally, Korea Customs Service have achieved higher performance in the area of efficiency over the counter part countries but several problems have been noticed in the area of inspection contents and inspection ratios. In addition, the countrys efficiency ratio of origin verification has been recently decreased. Origin verification has effect on application of FTA and PTA and it may lead to trade facilitation adversely. Therefore, in order to boost the fairness, target verification ratio shall be set up in consideration of counter part countries origin investigation ratio of Korean commodities exported, utilization ratio of FTA or PTA, exposure ratio of illegal commodities, fairness between FTA and PTA, inspection authorities human and material resources. Also the inspection shall be focused on practical things rather than procedural things to this end. Furthermore, the verification target goods are suggested to be limited to high risky commodities in order to boost verification efficiency. Meanwhile, the trading companies are suggested to prepare appropriate counter and strategical counter measures in view of the importance of country of origin management including risk hedgy in the midst of expansion of international trade.

참고문헌 (Reference)

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3 유광현, "한·미 FTA 원산지검증 절차를 위한 관세특례법 개정에 관한 연구" 한국관세학회 12 (12): 189-209, 2011

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5 정재열, "한-미 FTA원산지검증에서의 입증책임과대응방안에 대한 연구" 한국관세학회 14 (14): 3-20, 2013

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8 정재완, "수출입물품의 원산지표시 위반과 그 처분에 대한 연구" 한국관세학회 9 (9): 125-145, 2008

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