FTA 역외가공 규정의 WTO 합치성에 관한 검토

This paper reviews outward processing provisions in Korea's FTAs. Korea first introduced outward processing provisions in the Korea-Singapore FTA in order to confer origin to those products that have undergone outward processing in Gaesong Industrial Complex (GIC). An outward processing provision in preferential rules of origin is an exception to the territoriality principle. According to this principle, FTA preferential rules of origin treat all imported products other than those originating from FTA parties as non-originating products. By relaxing the territoriality principle under preferential rules of origin, products that undergo outward processing in areas such as GIC would be more likely to be determined to be of Korean origin. However, potential inconsistency with the WTO has been raised when outward processing provision limits itself to a designated geographic region outside the territory of FTA parties. This paper argues that outward processing provision in FTA preferential rules of origin is consistent with Article XXIV of the GATT because outward processing provision facilitates trade of goods originating from FTA parties and does not raise barrier against imports from non-parties. Therefore, this paper suggests a more explicit designation of outward processing regions in Korea's future FTAs. In addition, this paper suggests, based on the ruling by the WTO Appellate Body in the Turkey-Textile case, that outward processing provisions should be implemented at the time of the "formation" of a free trade agreement. The implication is that the negotiation and the implementation of the outward processing provisions in the KORUS FTA should be completed before the elimination of tariffs on substantially all the trade after the FTA comes into force.