관세법상 우회덤핑방지관세의 시행에 따르는 문제점 및 개선방안에 관한 연구

Abstract

The Anti-Circumvention Regulations were introduced into the Customs Act on January 1, 2025. It will be implemented, and it defines the meaning of circumvention dumping as “the act of changing the physical characteristics, form, packaging method, or use of the goods within the country of supply of the goods to the extent that they do not alter the essential characteristics of the goods.” The purpose of this amendment was to examine how the contents of these amendments differ from the legislative precedents of other countries and the divertation of internal revenues, and what problems there might be. Therefore, in II., the significance and legal nature of circumvention dumping were examined, in III., legislative cases in the United States, the EU, and Japan were examined, and in IV., the evaluation of the amendment (draft) and the improvement plan were examined. Considering all of the above, the conclusion of this paper is as follows. First, considering the legislative precedents of the United States and the EU, as well as the circumvention of internal taxes, it is necessary to add the content of passing through a third country as a type of circumvention dumping. Second, in the case of transit through a third country, there is a possibility of conflict with the regulations of origin, and in order to ensure predictability, it is necessary to determine the percentage of value added that is excluded from circumvention dumping, which is about 35%. Third, there is a view that there is little need to introduce anti-circumvention regulations by strictly applying the rules of origin, but once it has been decided to introduce them, it is necessary to faithfully implement the contents of the law, and it is desirable to solve the problems that actually arise in the process of operation.