자유무역협정(FTA)에 따른 수입물품 원산지 간접검증에 관한 과세상 논점

Abstract

The country of origin verifcation system is an administrative pro￾cedure to investigate whether exported and imported gods met the origin criteria in the FTA, which is divided into direct and indirect origin verifcation depending on the main agency who performs the investi￾gation. Indirect origin verifcation is a method in which customs authorites of exporting countries investigate those subject to investigation in exporting countries at the request of the customs authorites of importing countries, and since the customs authorites of importing countries do not directly investigate, but have to wait for the results of the customs authorites of exporting countries, problems unique to indirect origin verifcation can arise. In this view, this article analyzes and introduces domestic rulings and Tax Tribunal's decisions in cases of disputes related to indirect origin verifcation. Specifcaly, ① whether the failure to notify the importer of the findings before requesting indirect origin verifcation is a procedural violation and ② the question of how to interpret ‘exceptional circum￾stances’ that are aplicable to the event of non-response within the reply period, and whether aditonal duties could be exempted for non￾response within the reply period, ③ whether Article 21 (2) 5 of the Customs Act can be aplied even in cases of ‘satisfaction reply’, ‘belated reply’ and ‘unanswered’ by the customs authorites of exporting countries, were examined.