특혜원산지 규정의 기능에 대한 고찰:한-미 FTA 농산물 품목별 원산지규정을 중심으로

Abstract

This paper reviews agricultural product specific rules of origin(PSRs) in the KORUS FTA. PSRs determine whether a product qualifies for preferential tariff treatment. PSRs and tariff concession schedules shares similarity as they both control the extent of market access benefits granted to the goods imported from FTA partners. However, in contrast to tariff concession schedules, PSRs must be shared by FTA parties who apply the same rules to the identically classified imports. In general, an exporting FTA party wants more lax PSRs for its exports so that their exports can qualify as originating products. In contrast, an importing FTA country may desire PSRs that are stringent to restrict preferential market access to its FTA partner. This paper reviews the existing international rules that can guide the way PSRs are written in FTAs and examines the agricultural PSRs in the KORUS FTAs in light of the international rules. This paper argues that stringent PSRs are inconsistent with the “substantial transformation” criteria and the underlying purposes of the GATT Article XXIV. However, this paper suggests that more lax PSRs should be permitted. This is because the purpose of the GATT Article XXIV is served as trade between FTA parties are facilitated, notwithstanding the fact that lax PSRs fall short of the substantial transformation criteria.