In modern manufacturing practice it is sometimes necessary to send products to another country for special processing which cannot be performed inside the territory of the zone and Outward Processing(OP) covers such situation. What s more, process and Rules of Origin(RoO) of OP is implicated in Korea Free Trade Agreement(Korea-Singapore, Korea-EFTA and Korea-Asean FTA) because of the goods to be producted in Kaesong Industrial Complex Thus, In this paper analyse a implication of OP s process and RoO focused on the two fold : (1) provide an overview of the objectives, types, effects of Outward Processing described in customs law and FTA provisions of EU and Korea; (2) present a comparative analysis of EU and Korean rules; (3) offer an appropriate proposal to Korea-EU FTA negotiation
Ⅰ. 서 론
Ⅱ. EU 관세법령에서의 역외가공규정 주요 내용
Ⅲ. EU 역외가공의 수입관세 면제 및 원산지규정
Ⅳ. 우리나라가 체결한 FTA에서의 역외가공과 원산지규정
Ⅴ. 연구의 결론 및 시사점
참고문헌
Abstract