우회덤핑 사례 분석과 관세법 개정방안 연구

While anti-dumping duty regulations have been newly established and implemented, there is ongoing debate regarding the appropriateness of imposing anti-dumping duties on recent cases of Chinese color-coated steel sheets, and whether such measures are appropriate. This study analyzed how the US and EU, both proactive in imposing anti-dumping duties, responded to cases where imports of identical or similar products were intended to evade tariffs, and how they made decisions in actual disputes. The conclusions of this study, based on this analysis, are as follows. First, the Enforcement Decree of the Customs Act must include the definition of "circumvention" dumping, which involves pass through an importing country or a third country. Second, if pass through a third country is included, it is necessary to enact a deeming circumvention dumping provision, similar to the EU, or a circumvention dumping exclusion provision, to prevent conflicts with rules of origin and enhance legal stability and predictability. Third, minor modifications conceptually presuppose a finished product, thus conforming more closely to the "product identity" criterion. Assembly processes, however, presuppose an unfinished product, thus better aligning with the "value-added criterion." Therefore, separate legislation is necessary. Fourth, legislation is needed to enforce raw material taxes on bonded factories for domestic use, where anti-dumping duties on raw materials or parts are evaded.