미국 대체환급제도에 대한 연구：실제 운용사례를 중심으로

[Purpose]This study explores the Korea’s substitution drawback system to reinvigorate material, part and equipment industry, which recently attracted great attentions because of the Japanese government’s retaliatory export restraints. [Methodology]We review the substitution drawback system and then analyzes the United Sates’ system including its historical development and its judicial precedents and rulings in comparison with Korea’s cases in order to draw various policy implications. [Findings]The legal meaning ofsubstitute product needs to be redefined according to the WTO agreement, ie. substitutability should be determined solely on the base of a good’s quality and characteristics. Secondly, factors such as name, tariff classification, value and etc. may be used as a complementary concept. Thirdly, the detailed rule should be stipulated for the process that uses ingredients extracted from raw materials. Finally, to encourage transit trade, goods of similar nature as well as work like freezing and cutting must be allowed on the same condition drawback. [Implications]With a substitution drawback, one can establish a healthy domestic intermediate industry and overcome problems fixed rate drawback faces. Thus, substitution drawback need to be revitalized because, without committing a lot of resources, domestic intermediate industry can florish just by reforming regulations.