관세유예제도 도입방안에 대한 비교 연구

This paper studies the effect of Free Trade Agreements on tariff draw- back system and proposes, as an alternative, the tariff suspension scheme. The ongoing proliferation of FTA may give rise to unexpected effect on drawback as well as tariff rate policy. For example, not only third coun- tries' good can free ride under a FTA but it is possible that imports receive subsidy via tariff drawback. In addition, domestic industries could experience the reversal of protection. From these perspective, the reform of export assistance program seems inevitable. Specifically, tariff suspension and bonded manufacturing must be expanded while the use of drawback scheme is be restricted to cases where suspension scheme is not best suited. Relative to drawback, tariff suspension is less likely to cause trade dispute while more effective in boosting export. It does not bring about sunken cost. Furthermore, it can prevent the possible disorder of tariff rate system and tariff admini- stration, resulting from one product-multi rate arrangement. Because, import duty is not secured in advance, custom control is more strict under the suspension scheme. This means that, based on a prior authorization arrangement, close consultation between customs authority and applicants as well as flexible administration of the scheme are essen- tial factors for a successful plan. This paper analyzes the lump sum payment scheme under drawback scheme and reviews other countries' import processing scheme with a view to derive concrete implementation plan for selecting eligible firms and products and to devise proper custom process for import, domestic transfer and export(disposal). A delicate balance between duty securement and control must be accomplished through careful architecture of the plan. Constant effort to improve the scheme based on the field experience must be also accompanied.