관세 환급의 성립요건에 대한 연구：‘생산’과 ‘원상태’의 범위를 중심으로

[Purpose]The world economy is experiencing paradigm shift like Deglobalisation. Korea economy that relies on export for economic growth fell most burden. Thus, various economic activities needs to be encouraged by relaxing drawback requirement in accordance to Destination principle. [Methodology]We review drawback requirement on production and same condition export by exploring judicial precedents and rulings. We then make literature survey on the United Sates' system in order to identify shortfalls and to extract policy recommendations. It includes historical developments, legal precedents and rulings. [Findings]To ensure all exports not consumed domestically gets drawback, production and same condition export must be refined for drawback purpose by filling the gap that exists between them, Especially, production should not be confined to manufacturing or processing but include changes in use or characteristics. This interpretation coincides with court rulings as well as Destination principle. Also, o long as product characteristic did not change materially, it should be treated as same condition. Finally, the law needs to be amended to allow drawback for unused export such as freezing, blending, reworking, cutting, replacing, disassembling. [Implications]If drawback requirement is interpreted flexibly, many economic activities can be made domestically because no exports escape drawback payment. Alignments of institutional shortfalls are needed to overcome economic recession and Deglobalisation, as continuing growth calls for not only companies' technological progress but institutional improvement on the part of government.