FTA 원산지 사전심사 규정의 입법적 문제점과 개선방안

Abstract

Article 3 of the Agreement on Trade Facilitation stipulates the introduction of an advance rulings for item classification, country of origin, taxable price, tariff reduction, and tariff allocation to improve transparency of regulation. Most of the advance rulings stipulated in Article 3 of the Agreement on Trade Facilitation are already operated by Korea, and one of them, the 'Advance Rulings on Origins' under the Act On Special Cases Of The Customs Act For The Implementation Of Free Trade Agreements is the subject of this paper. Previously, the commissioner of the Korea Customs Service delegated the authority to conduct an advance rulings on origins of the FTA. Due to the recent revision of the law, the commissioner of the Korea Customs Service directly exercised the authority to conduct an advance rulings on origins of the FTA. This amendment is intended to increase work efficiency by performing both 'Advance Rulings on Origins' and 'Origin Verification' by the commissioner of the Korea Customs Service, but it is not believed that work efficiency is achieved simply by unifying the subject of work. The 'Advance Rulings on Origins' are not widely used, and it will be necessary to improve the system itself and promote efficient use by revising unclear parts of the regulations. From that point of view, legislative problems of the advance rulings on origins regulations and measures to improve them were presented. In particular, regarding the scope of the advance rulings on origins application, opinions were not unified in practice as to whether 'direct transportation requirements were met'. I revealed the basis for interpreting that 'whether or not the direct transportation requirements are met' is included in the advance rulings on origins of the FTA, and further suggested the direction of revising the legal text without controversy. It is hoped that the purpose and goals of the Agreement on Trade Facilitation will be faithfully achieved by further overhauling this system and widely utilizing it by stakeholders.