한․EU FTA 관세환급 세이프가드에 대한 연구

The Korea-EU FTA adopted a clause that limits customs duty drawback if certain conditions are met. Korea's duty drawback in 2015 amounts 4 trillion won and amounts to 10 percent of company's operating profit. Therefore, limiting drawback would hurts many Korean companies. This paper analyzes the role of customs drawback under FTA regime and studies duty drawback clause. Specifically, by applying WTO Agreement and DSU decisions, the paper deduces logical basis for renegotiation of drawback clause including repeal. The Origin Protocol Article 14 which stipulates drawback restriction contains many incomplete and ambiguous provisions, such as burden of proof, trade standard, injury factor, causal link, condition of competition creating sources for trade disputes. In addition, the Protocol does not explain important concepts like negative effect, country with which no FTA is in force, significant, may, leading to uncertainty even if arbitration panel for dispute is put to work. Especially, whereas the WTO Agreements clearly define and develope in concrete form arguably the most important requirement, i.e., causal link between import increase and injury, Protocol does not meaning that there is need to renegotiate with EU. Secondly, the standards for determining import increase do not conform FTA fundamental principle: free trade. Thirdly, EU unilaterally defined significant increase, country with which no FTA is in force, import, prior surveillance in the bilateral safeguard regulation. Lastly, there exists important defect in that the Protocol did not specify drawback restriction duration. Because of these problems, both Korea and EU will not invoke duty restriction clause easily. Notwithstanding, Korea needs to cooperate closely with EU in time when global recession and uncertainly breeds world-wide protectionism. Renegotiation of the Origin Protocol Article 14 can be a starting point for reasonable and predictable system for drawback restriction.