초록 열기/닫기 버튼
Purpose The purpose of this study was to examine the cases of disputes between customs authorities and applied companies related to the origin verification and to derive implications and countermeasures that should be noted when concluding trade contracts for FTA-using companies. Design/Methodology/Approach This study focused on the Korea-EU FTA and the Korea-U.S. FTA relative to reviewing dispute cases between importers and Korean customs authorities over the origin verification. Through this, we presented the factors and main points that should be considered when preparing the FTA-enabled trade contract in connection with the relevant provisions of the CISG. Findings First, the contract shall state the obligation of exporters and business partners to comply with the country of origin regulations and to provide the country of origin verification data. Second, the duty of cooperation in follow-up investigation and data storage related to the origin verification shall be specified. Third, in the case of exclusion of preferential treatment due to origin verification, the claim for the right to indemnity and the subject to the imposition of the additional tax shall be specified. Fourth, it is necessary to specify that sensitive information in the course of the origin verification inspection shall be provided to the agent if the information of origin falls under the trade secret in preparation for disputes arising from the refusal of the exporter and producer to cooperate with the data. Fifth, upon receipt of a request for data related to the origin verification from the other country or its customs authorities, it shall immediately include a mandatory provision to inform the counterparty of the progress of the country of origin investigation and the relevant details. Research Implications Trade companies should be cautious when concluding FTA trade contracts between trading parties by reflecting case-by-case reviews of the customs authorities’ origin verification.
