FTA 특혜 원산지 검증제도 : 이행상의 문제점과 향후 개선방안

This paper studies actual implementation cases of origin rule by the Tax Court for the application of preferential FTA tariff in order to draw some policy implications. Traders must have thorough knowledge of origin rule and guide itself against worst cases because they may be responsible not only for not being able to prove a product's origin but also faults of exporting States. As free trade agreements provides for only general principles and Participating Countries implement origin rules, much confusion and disputes are inevitable. For example, there exists already differences of opinion about sufficient information, exceptional circumstances, binding effect of indirect origin verification and so on. Moreover, heated dispute may arise about jurisdiction under the indirect origin verification system since exporting States determine the origin. In the end, in order to prevent controversies, through any means such as customs cooperation or renegotiation, we need to achieve balanced interpretation of origin rule and coherent guideline. In the process, it must be kept in mind that a rigid application of origin rule may be more disadvantageous to us. Also we must study and analyze in depth developed countries' experiences and their legal precedents to secure a winning position in the event of customs cooperation and renegotiation and to develop transparent as well as predictable guideline if their works show any merit.