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슬옹 사
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1 < 참고자료 1> FTA 등특혜관세적용오류사례 [ 사례 1] 협정관세적용대상물품인지확인을하지못한경우 1 칠레부터냉동홍어를수입하는 C 수산은조정관세적용대상품목으로알고조정관세로관세를납부하였다. 그러나, 칠레산홍어는조정관세보다 FTA 협정관세를신청했으면더낮은세율을적용받을수있었다. ( 조정관세 27%, 한-칠레FTA 협정관세 25.4%) 2 스위스로부터스노보드를수입하는 S 업체는한-EFTA FTA 협정관세적용대상품목인지를알지못하고기본세율로관세를납부하였다. 그러나, 스위스산스노보드를기본세율이아닌 FTA 협정관세를신청했다면관세를납부하지않았을것이다. ( 기본세율 8%, 한-EFTA FTA 협정관세 0%) [ 사례 2] 잘못된원산지증명서증명서에의한추징싱가포르에서합성수지를수입하는 P 업체는수출자로부터상공회의소에서발급한원산지증명서를 FTA 발효이전부터관행적으로받고있었다. 한 싱 FTA가발효된이후에도기존관행처럼상공회의소에서발급한원산지증명서를근거로협정관세를신청하여특혜관세적용을받은후협정규정에의한세관발급에서발급한원산지증명서가아니어서관세를추징당하였다. [ 사례 3] 잘못된특혜관세적용절차에의해특혜관세혜택을받지못한경우노르웨이에서선박용기계부품을수입하는 A기계는수입신고당시에수출자로부터노르웨이산이라는얘기는들었으나, 원산지증명서를보내오지않아특혜관세대상물품이라는아무런의사표시도하지않은채기본세율로통관하고, 2주후수출자가원산지증명서를보내오자특혜관세적용신청을하였다. 그러나, FTA 특혜대상물품인경우법령상수입신고당시에원산지증명서가없는경우수입신고시에해당물품이특혜관세적용대상임을수입신고서에표시한경우에한하여 1년이내에관련서류를제출한경우이미납부한관세를특혜세율로환급받을수있다.( 수입신고서 18번항목원산지증명서유무란에 B' 라고체크 ) [ 사례 4] 잘못된원산지결정기준에의해불이익을당한경우아시아태평양협정 (APTA) 발효이후에중국으로부터의류를수입하는 A 업체는세번변경기준을적용한원산지증명서를발급받았다가특혜관세혜택을받지못하였다. APTA는원산지결정기준으로부가가치기준만을적용하고있기때문이다

2 < 참고자료 2 > 원산지결정기준 원산지 물품이생산된나라를말하나, 원재료를수입하여단순하게제조 가공한후수입제한규정을회피하거나관세특혜를적용받는사례가나타남에따라실질적변형을가한국가를원산지로판정하고있음 원산지결정기준 1) 완전생산기준ㅇ 1 개국가에서 ( 원재료를포함하여 ) 천연적으로생산된물품의경우에적용하는기준예 ) 농축산물, 수산물 ( 공해상에서채취한수산물포함 ), 광산물ㅇ당해나라에서생산된원재료를이용하여가공생산한경우에는공산품도완전생산기준에해당될수있음예 ) 식료품, 가죽, 목재, 바구니, 펄프, 견직물, 철강재등 2) 실질적변형기준 - 수입원재료를사용하여제조가공하였으나가공국에서물품의본질적특성을부여함으로써원산지로인정하는것이타당하다고인정되는경우 ㅇ부가가치기준 - 수입원재료를사용제조가공함으로써 FOB 가격또는제조원가 (EXW) 기준일정비율이상의부가가치를창출시원산지로인정하는경우 * APTA: FOB 45%, FTA: 협정 품목별로상이 - 협정국간누적부가가치가일정비율이상시최종생산국에원산지부여 * APTA: FOB 60%, FTA: 협정 품목별로상이 ㅇ가공공정기준 - 특정한공정을수행한국가를원산지로인정하는것예 ) 쇠고기 : 최종 6 월이상사육, 의류 : 봉제, 타올 : 제직공정수행국 ㅇ세번변경기준 - 원재료를수입하여가공함으로써 HS 의일정단위가변경된경우예 ) 2 단위변경 : 철강 (72 류 ) 기계 (84 류 ), 펄프 (48 류 ) 종이 (49 류 ) 생산예 ) 4 단위변경 : IC(8542)+PCB(8534) 튜너 (8529) 생산예 ) 6 단위변경 : 현미경부분품 ( ) 현미경 ( ) 생산 ㅇ복합기준 - 1 개기준으로는불충분하다고판단하여, 2 개이상의기준을충족하여야원산지로인정하는경우예 ) 한칠레 FTA 드레스 (HS 6104) : HS 2 단위변경 + 재단 + 봉제한경우인정 예 ) 휴대폰 (HS 8525) : HS 4 단위변경 + 부가가치 45% 이상인경우원산지 - 4 -

3 완전생산기준적용사례ㅇ칠레에서태어나서사육된돼지를도축하여삽겹살로수출하는경우 - 페루에서어린돼지를수입하여, 칠레에서 1년간사육한후도축한경우한 칠레FTA협정을적용받을수없음 다만, 대외무역관리규정상 2월이상사육국을원산지로규정 ( 가공공정기준 ) 하고있어 칠레산 으로원산지표시는가능함 ㅇ중국산철광석 (HS 2601) 을이용하여중국에서선철과 H형강 (HS 7216) 을생산한후우리나라로수출한경우 세번변경기준적용사례 <2단위세번변경충족 > ㅇ미삼 (12류) 를수입하여국내에서액체추출및첨가제혼입과정을거쳐캔입한인삼액기스 (13류) 를생산한경우 <4단위세번변경충족 > ㅇ원목 (HS 4403) 을수입하여제재및방부제주입과정을거쳐궤도용침목 (HS 4406) 을생산한경우ㅇ컴퓨터용주기판 (HS 8473) 을수입하여하드디스크, 메모리및케이스와조립하여컴퓨터 (HS 8471) 을생산한경우 <6단위세번변경충족 > ㅇ도금하지아니한철선 (HS ) 을수입하여아연을도금하여아연도금철선 (HS ) 을생산한경우ㅇ냉장고부분품 (HS ) 을수입하여액체압축기를더하고케이스와조립하여냉장고 (HS ) 를생산한경우 부가가치기준적용사례 < 외국산원재료비공제법 > ㅇ수출물품 : 승용차 (HS 8703) FOB $100,000 ㅇ수입산원재료 : 철강판, ABS 등 CIF $42, ,000-42,000 부가가치율 (%) = 100 = 58% 100,000 부가가치인정비율 45% 를초과하므로원산지인정 - 5 -

4 < 역내부가가치누적법 > ㅇ중국수출물품 : 가죽 (HS 4107) FOB $1,000 ㅇ역외산원재료 : 미국산원피 (HS 4101) CIF $320 ㅇ국내1차가공후 : Crust Leather(HS 4104) FOB $780 - 국내부가가치 = = $ 460 ㅇ한국 ~ 중국운송비 : $ (1, ) 부가가치율 (%) = 100 = 65% 1,000 역내누적부가가치인정비율 60% 를초과하며, 중국에서최종가공되었으므로중국산으로원산지판정 (APTA 특혜적용 ) 주요공정기준충족사례 ㅇ일본산직물 (53 류 ) 을중국에서수입하여 재단 + 봉제 공정을거쳐의류 (62 류 ) 를생산한경우 의류는 ' 봉제공정수행국 ' 이원산지이므로 중국 이원산지가됨 ㅇ인도에서면사 (HS 5206) 을수입하여우리나라에서직물 (HS 5208) 을직조및염색한후중국으로수출, 중국에서 재단 + 마무리봉제 하여손수건 (HS 6213) 으로생산한경우 대외무역관리규정상손수건은 ' 직조국 ' 이원산지로인정되므로중국가공공정은단순공정으로간주되고, 직조국인우리나라가원산지가됨 복합기준적용사례ㅇ IC(HS 8542), PCB(HS 8534) 를수입하여휴대폰 (HS 8525) 생산시 - 한칠레FTA 원산지인정기준 : HS 4단위변경 + 부가가치 45% 이상ㅇ수출품 : 휴대폰 (HS 8525) FOB $50,000 ㅇ수입재료 : IC(HS 8542), DIODE(HS 8541), PCB(HS 8534) CIF $26,000 ㅇ부가가치비율산정 50,000-26,000 부가가치율 (%) = 100 = 48% 50,000 ㅇ HS 변경여부 HS 8542, 8541, 8534 HS 8525 주요물품의 HS 4단위가변경되고, 부가가치도 45% 를초과하므로원산지인정 - 6 -

5 < 참고자료 3 > 원산지증명서양식 KOREA-CHILE FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN Issuing Number : 1: Exporter(Name and Address) Tax ID No: 2: Producer(Name and Address) Tax ID No: 3: Importer(Name and Address) 4. Description of Good(s) 5. HS No. 6. Preference Criterion 7. Producer 8. Regional Value Content 9. Country of Origin 10. Remarks: 11: Certification of Origin I certify that: The information on this document is true and accurate and I assume the responsibility for providing such representations. I understand that I am liable for any false statements or material omissions made on or in connection with this document I agree to maintain and present upon request, documentation necessary to support this certificate, and to inform, in writing, all persons to whom the certificate was given of any changes that could affect the accuracy or validity of this certificate. The goods originated in the territory of the parties, and comply with the origin requirements specified for those goods in KOREA-CHILE FREE TRADE AGREEMENT. and there has been no further production or any other operation outside the territories of the Parties in accordance with Article 4.12 of the Agreement. Authorized Signature Company Name Name(Print or Type) Title Date(MM/DD/YY) Telephone / Fax / - 7 -

6 싱가포르관세당국이발급하는원산지증명서 1 Exporter: 2 Consignee: REPUBLIC OF SINGAPORE KOREA-SINGAPORE FREE TRADE AGREEMENT PREFERENTIAL CERTIFICATE OF ORIGIN 3 Departure Date: 4 Vessel's Name/Flight No.: 5 Port of Discharge: 6 Country of Final Destination: NO. NO UNAUTHORIZED ADDITION/ALTERATION MAY BE MADE TO THIS CERTIFICATE 8 DECLARATION BY THE EXPORTER We hereby declare that the details and statements provided in this Certificate are true and correct. Signature: 7 Country of Origin of Goods: Name: Designation: Date: Stamp 9 Marks & Numbers 10 No. & Kind of Packages: Description of Goods: (include brand names if necessary) 11. Quantity & Unit HS Subheading: Origin Criterion: 12 CERTIFICATION BY THE COMPETENT AUTHORITY We hereby certify that evidence has been produced to satisfy us that the goods specified above originate in the country shown in box

7 유럽자유무역연합회원국과의협정에따른원산지신고서 The exporter of the products covered by this document (customs authorization No...) declares that, except where otherwise clearly indicated, these products are of... preferential origin. 이신고서류 ( 세관인증번호...) 에기재된제품의수출자는명시적으로달 리표시된경우를제외하고는 이제품이...( 국가 ) 의특혜원산지물품임을신 고합니다.... ( 장소및신고일자 ) ) e t add neaca lp(... (Signature of the exporter) ( 수출자의성명및서명 )... ( 특기사항 ) ) s - 9 -

8 Asia-Pacific Trade Agreement (Combined declaration and certificate) 1. Goods consigned from: (Exporter's business name, address, country) Reference No. CERTIFICATE OF ORIGIN 2. Goods consigned to: (Consignee's name, address, country) Issued in. (Country) 3. For Official use 4. Means of transport and route: 5. Tariff item number: 6. Marks and number o f Packages : 7. Number and kind of packages / description of goods: 8. Origin criterion (see notes overleaf) 9. Gross weight or o t h e r quantity: 10. Number and date of invoices: 11. Declaration by the exporter: The undersigned hereby declares that the above details and statements are correct: that all the goods were produced in 12. Certificate It is hereby certified on the basis of control carried out, that the declaration by the exporter is correct. (Country) and that they comply with the origin requirements specified for these goods in the Asia-Pacific Trade Agreement for goods exported to (Importing Country) Place and date, signature of authorized Signatory Place and date, signature and Stamp of Certifying Authority

2016

2016 대한민국과콜롬비아 공화국간의자유무역협정 발효에따른운영지침 2016. 7. 15 자유무역집행기획관실 목 차 Ⅰ. 한 - 콜롬비아 FTA 개요 1 1. 양허현황 1 2. 용어의정의 4 Ⅱ. 협정관세율및면제 5 1. 협정관세율 5 2. 일시수입물품의관세면제 7 3. 수리또는개조후재반입상품 7 4. 특송화물 8 5. 상업용견본품및인쇄된광고물 8 Ⅲ. 원산지규정및절차