한·미 FTA하에서 원산지증빙서류의 기록유지요건과 원산지검증 사례연구

The Origin Verification Cases and Its Implications on Record Keeping Requirements of Documents Evidencing Origin under the Korea-US FTA

The KoreažUS FTA has shown significant results in terms of trade in goods, trade in services, investment and job creation. Any importer, exporter, or producer shall preserve the documents evidencing origin stipulated as necessary for the verification of origin and the application of preferential tariffs pursuant to the Korea-US FTA. If the customs authority of any contracting state requests the submission of the documents evidencing origin, any importer, exporter, or producer shall submit it. The purpose of this study is to examine the legal standard and origin verification cases on record keeping requirements of documents evidencing origin under the Korea-US FTA. In order to achieve the purpose of this study, this paper uses the literature research and case analysis on the documents evidencing origin. Results of this paper is to provide several implications for companies that utilize the Korea-US FTA. Therefore, the Korean companies need to do the following: identify the origin verification criterion under the Korea-US FTA, submit the documents evidencing origin stipulated in the Korea-US FTA and the Act on Special Cases of the Customs Act for the Implementation of FTA, correct the Harmonized System (HS) code and preserve the documents evidencing origin for applications of FTA preferential tariffs, manage the documents evidencing origin against origin verification, and comply with the origin criterion on fungible goods and materials under the Korea-US FTA.