EU 관세법상 역내·역외가공제도에 대한 고찰

The EU disposes the inward and outward processing under the EU Customs law in order to expend the external trade power and competitiveness toward the third countries` partners while the EU confers immunity of customs duties to the Community industries. Concerning the inward processing procedure, it will apply to suspension system and drawback system. The former define as non-Community good intended for re-export from the customs territory of the Community in the form of compensating products, without such good being subject to import duties or commercial policy measures. And the latter intends to goods released for free circulation with repayment or remission of the import duties chargeable on such good if they are exported from the customs territory of the Community in the from of compensating products. For outward processing procedure, it allows Community goods to be exported temporarily form the customs territory of the Community in order to undergo processing operations and the products resulting from those operations to be released for free circulation with total or partial relief form import duties. It is necessary to study this processing system and to provide for customs disputes because it operates as a discriminate trade obstacles to the third countries exporters.