일본의 일반특혜관세제도에 관한 고찰 - 중국의 졸업과 무역효과를 중심으로 -

A Study on Japan’s Generalized System of Preferences – Focusing on China’s Graduation and Its Trade Effects - This study aims to examine Japan’s current rules and regulations of the Generalized System of Preferences (GSP) and assess the trade effects resulting from the GSP graduation of Brazil, China, Malaysia, Mexico, and Thailand. Japan introduced the GSP in 1971, and the current scheme is effective until March 31, 2021. Japan’s GSP scheme is provided under the Temporary Tariff Measures Law, the Cabinet Order for Enforcement of the Temporary Tariff Measures Law and the Administrative Rule for Enforcement of the Temporary Tariff Measures Law. As of April 2018, Japan has granted preferential tariff treatment under its GSP scheme to 138 developing countries and territories. However, as the graduation criteria were revised in 2018, the five aforementioned countries will be excluded from the beneficiaries’ list in April 2019. In 2017, Japan’s total GSP imports were 1.86 trillion yen, which accounts for about 1.8% of its total imports. As a result, although Japan’s GSP operations will be reduced to less than 10%, the impact of graduation on Japanese trade and economy will not be significant. In particular, since Japan has already concluded free trade agreements with Malaysia, Mexico, and Thailand, preferential tariff treatment will be applicable to imported goods from these countries after graduation. On the other hand, it is inevitable not only that imports from Brazil and China will decrease because their graduation will raise tariff rates, but also that some part of these imports will be switched to other countries such as South Korea and Taiwan. Considering Japan has imported mainly raw materials and intermediary goods from China, its graduation will affect an increase in the production costs of Japanese manufacturing companies.