earticle

영어

The EXW and FOB rules of Incoterms are used in the criterion of price of the originating and non-originating materials of value contents criterion, tolerance(de minimis) and sets of goods rule among FTA rules of origin. If a trading companies want to benefit from FTA preferential tariffs, they should understand and establish the utilization strategy for the Incoterms under the contract of sale and FTA rules of origin. The purpose of this study is to examine the application criterion and practical implications of EXW and FOB rules under FTA rules of origin. Through this study, this paper is to provide several implications for companies seeking the benefits of FTA preferential tariffs. Therefore, the Korean companies to do the following: confirm of pricing criterion under FTA rules of origin, confirm the precise application criterion of value contents criterion stipulated in FTAs, confirm the precise application criterion of tolerance rule stipulated in FTAs, and prepare against origin verification of customs authority.