원산지규정의 이해와 주요 FTA 협정의 원산지결정기준 비교

1 FTA .. 2005. 4.. FTA .. 1.. FTA 17.. FTA 27. 1. NAFTA 27. 2. EU 37. 3. EFTA & EEA 44. 4. AFTA 52. 5. - FTA 57. 6. - FTA 62. 7. - FTA 64. 8. EFTA- FTA 66. : WTO 69.. 1.. (Country of Origin) ? ' , , , , . , . (wholly-obtained or produced products) . , 2 , , 2.. , , , , , .. , , .. (Rules of Origin) ? . , . , . 1991 . - 2 , , , .. - , .. - . ( , , ) . - 1 - .. - . , ' . ' , . ' . ' . TV. - . , EU TV . ' , . ' . FTA .. , WTO .. (Harmonized Rules of Origin) . - 2 - 2.. (Preferential Rules of Origin). (Non-preferential Rules of Origin) .. GATT 1994 1 .. - .. (GSP; Generalized System of Preference). - . - (FTA) . - . (GSTP; Global System of Trade Preferences Among Developing Countries).. , . WTO .. - , .. - . - , . 3.. (Wholly Produced Criterion). - 3.

2 (Wholly Produced Criterion)' ' . (Substantial Transformation Criterion) , . WTO . 1 . , . - , , .. - , ( . , , , ), . ( , , ), . , . (minimal operations or processes)' .. (Substantial Transformation Criterion). 2 , .. ' , . , , .. - . , .. ;.. ;.. - 4 - .. , . (Change in Tariff Classification Criterion). - HS(Harmonized Commodity Description and Coding System: ) , (HS ) .. - 4 ( , Heading), 6 ( , Subheading) . , 2 ( , Chapter) . - HS .. : , . 4 . , .. - 5 - < >. HS 10 , 2. ( , chapter) , 4 ( , heading) , 6 . ( , subheading) . 2 4 6 10 . HS 6 . - 8 , 9 , 10 . HS 2 (CC : Change of Chapter), 4 . (CTH : Change of Tariff Heading), 6 (CTSH : Change of Tariff Subheading) . HS 2 (4 ) HS HS . 2 (4 ) . (HS 7208) (HS 7209) . CTH , CC . (CC CTH) (CTH CTSH) . - 6 - (Ad valorem percentage rule/Value added criterion).

3 - .. - 2 . FTA .. - ' . , '.. - .. , . FTA . ( - FTA 45%, . 30% ). ) . = - 100.. , FOB , (Ex-Works price) . - FTA FOB . , - FTA CIF . - 7 - ) . = . 100.. - FTA (VOM : Value of Originating Materials) (CIF) . , FOB.. ) . = NC-VNM. 100. NC. NC , VNM .. ( ), , . , .. (Manufacturing or Processing Operation Criterion). - .. - ' . ' .. - .. - 8 - ' .. , , , , , . (De Minimis). - , . , .. - - FTA 8% . : (HS430310) . (HS430310) (HS430310) , . x % .. (Accumulation). - FTA . ( ) , .. : - FTA . , . , . - 9 - Roll-up Roll-down - , Roll-up .. , .. - Roll-down .. Roll-up Roll-down AFTA .. (Minimal process). - (minimal process, . , ' insufficient working or processing .) . , . ) . ) , , , . ) . ) .. ( HS0102 HS0201). ( HS0301 HS0303). ( HS1001 HS1101). - 10 - ( HS2516 HS2517).

4 ( HS3003 HS3004). ( HS2201, HS1701 HS2202). ( HS4403 HS4407). ( HS9003, HS9001 HS9004). (Direct consignment). - . - 3 , 3 .. (Outward processing). - 3 , .. (EEA, EFTA, - FTA, - FTA ). : $100 . $150 . $200 , . $50. $100 . $150 , . 75% .. 75% = 100 + (200 150 ) 100. 200.. - , , . - 11 - , , , , , .. - . , . 4 . ) : .. ) : .. ) : .. ) : . ( .. ) .. , . - , , .. : .. - , .. - . , . - 12 - . - , .. - , , . , .. , , , , , , , , . , , , . - .. 4.. ( ) .. , , .. , GSTP , . , WTO , , FTA .. - 13 - , , , .. , , .. , .. - : . - : , .. - : .. ' , . FTA .. - - FTA , -EFTA FTA .. - NAFTA, , , , , , .. - , EU, .. - 14 - - EU, EFTA .. , , .. , .. - , .. , - FTA - FTA .. - EU, EFTA, . - AFTA, - FTA .. - 15 - . FTA . 1.. FTA .. - .. , . (De Minimis), . - EFTA, EEA, - FTA, EFTA- FTA.

5 (Outward processing) . < >.. De Minimis . FOB . NAFTA . 7%.. EFTA . 10%.. EEA . 10%. AFTA . FOB . - . 8%.. - 1).. - . 10%.. EFTA- . 10%. 1) , .. ( ). - 16 - .. NAFTA, EU, EFTA, AFTA, - FTA, - FTA, - FTA, EFTA- FTA FTA .. , . , .. 1) . FTA . , .. - FTA , . , .. AFTA NAFTA, EFTA, EEA, - FTA, - FTA, - FTA, EFTA- FTA .. - HS , .. HS 2 , 4 , 6 , . 2 , , FTA .. - 4 . - EFTA, EEA, - FTA, EFTA- FTA .. - 17 - FTA .. 2) . AFTA .. - . , .. - . FTA , . , 60% , AFTA 40% .. - - FTA 45%, . 30% .. (build-down method) . (build-up method) . - , .. - NAFTA .. - , AFTA, EFTA, EEA, EFTA- FTA .. - 18 - < >.. AV NVM. 100%. AV. NAFTA .. AV= ' . (FOB ). NVM= . VOM. 100%. AV NAFTA .. ' . VOM= . NVM + VUOM. 100%. AV.. VUOM= . - 19 - < FTA >.. 40% 60% (60%) . NAFTA. 50% 50% (50%) (FOB).

6 EFTA 40% 60% . (Ex-Works).. EEA 40% 60% . (Ex-Works).. AFTA 60% 40% FOB.. 55% . 45% (45%). - 70% FOB. 30% 80% (30%).. - 40% 60% FOB.. 40~70% 30~60% . - FOB. ( ) ( ) . 20~60% 40~80% . EFTA- . ( ) ( ) (Ex-Works). 3) .. FTA , , .. - 20 - .. 1) (De Minimis). , AFTA FTA .. , . , .. FTA , , . 7~10% .. - NAFTA FOB 7%, - FTA . 8%, EEA, EFTA, EFTA- FTA . 10% . - . < >. De Minimis . NAFTA FOB 7% 9% . EFTA 10% 50~63 . EEA 10% 50~63 . AFTA . - FOB 8% , . - . , , , . - 10% , .. EFTA- 10% 50~63 . - 21 - 2) . FTA , .. - , EEA, EFTA.. - (bilateral cumulation)' , '. (diagonal cumulation)' . , . Roll-up( ) . - . 100% .. 3) . , .. - EFTA, EEA, - FTA - FTA, - . FTA . , . HS . , .. - .. - , EFTA .. - 22 - FTA .. , . , . , .. - , . , .. EEA. EFTA EU EEA.

7 10% . - 23 - EFTA- FTA. , .. - HS 9 59 , . 50% ( . 50% ) . - 59 , . 10% .. HS 9 59 39 ( ) 15 , 84 ( ) 18 , 85 ( ) 26 , .. - FTA.. , .. - FTA. , . , .. , .. Outward Processing Arrangement . , . , . - 24 - .. ( (4)). - 25 - III. FTA . 1. NAFTA (North American Free Trade Agreement).. NAFTA .. - . , (De Minimis) . , .. , , .. NAFTA . 401 . NAFTA . - .. - , , , , .. , 401 .. 60% NAFTA . ( 50% ). - 26 - .. 1) .. - 401 .. (HS 0203) . (HS 0907~0910) . (HS 1601) . : CTC (HS 2 ) . : 2 16 , . 9 16 , .. 2) .. , . , .. i) (transaction value) 60% . ;. ii) (net cost) 50% ( , , , , ). - 27 - NAFTA . i) . RVC = (TV VNM ) 100. TV. RVC(Regional value content) = . TV(Transaction value) = FOB . VNM(value of non-originating materials) = . ii) . RVC = (NC VNM ) 100. NC.

8 NC(Net cost) = . , ( . ), , , , .. (HS 851690) . (HS 851632) . = $ ( ) = $ = $ = $ , = $ HS 4 ( ) . 60%, . 50% .. , ( ) 100 = 59% . , - 28 - , ( ) 100 = .. ( , ), .. - , , , . HS .. - , . HS 6 .. 1) (De Minimis). , .. - , . , .. , De Minimis (405 ) . 7% . - , HS 6 . NAFTA . - 9% . - ' ' .. - , , , , , , - 29 - , . - , , , , , , . , . - . 401 .. 2) (Intermediate Materials, 402 10 ).. , . , . - , Roll-up ( ) .. , . , , . , , .. - , (403 ) . ( ) . , .. , , , , - 30 - . 3) (Accumulation, 402 10 ).. , . , .. , . , .. , .. - . - / .. - 401 . , NAFTA .. 5) (412 ).. - .. - 31 - , .. 6) (Fungible goods or Fungible materials, 406 ).. , .. , .. - , .. 7) , , (407 ). , , . , , .. - , .. 8) (410 ).. 9) (411 ).. , .. - 32 - .. 1) . (Yarn-forward rule) . - 3 (triple transformation).

9 , .. 3 . - 1 : . ( : , ). - 2 : . ( : ( ) ). - 3 : . ( : ). , , . , , . (tariff rate quota) . , , . Yarn-forward rule' , . ' , . , . (fiber) . , . 'Fiber-forward rule' . - 33 - 2) . , .. , .. , , , , 60%. 1 1 2 . , 2 .. , (Tracing) 1.. NAFTA .. 3) . , , , , . , .. 14 TV , , .. HS 2 , . 4, 6 .. - 34 - 2. EU (European Union).. EU .. - : (GSP), . - : (EFTA ), . ( , , , , ), ( . 3 , ACP 69 , , , , , . ), ( , ASEAN, ANDEAN) .. , (GSP) .. GSP .. - , 3 EU .. HS ' , . , , . , .. - 15 , . , . - 15 .. 40% . - , 60% .. - 35 - .. 1) . 4 . , . , .. 2) .. , (toleration rule) .. (5501~5507) . (5810) (yarn) . (6406) . (7007), (7009) . - 36 - + . + . +. , (9606). 50% . (9612). ( 50% ). +. (8208) 60% . ( 40% ). + . + . +. , (9608). 5% * . (8214) +. (8215) . * (4 ).

10 , (4 ) . (4 ) . 3) . 60%. , 50% . , .. , (Ex-work price) .. - . , . - 37 - . - . - . , (7224) , . (8407) , ( ) .. , .. 15 . , .. - . - ( 40%). - ( 50%) HS 4 . ( ). - ( 40%) . (40% . 10% ), . ( 30% . 10% ). - ( . 70% ). - HS 4 ( . 20% ), . ( 40%. , ).. 60% 50% . (8406) (8480). (8456~8466). , , - 38 - . OA (8469~8472). CDP (8522). (87 ). 60% + 95%. (85 ) 60% . 95% .. - 5% 60% .. 60% + 95% + ( > ). (9005), (9006), (9007), (9011) .. 60% + ( > ) + .. (8519), (8520), VTR. (8521) 60% .. (8541) . 60% + 95% + ( > . ) + . (8518), TV . (8525), (8526), . (8527), TV (8528) 4 .. - 39 - .. 1) . GSP (Absorption principle)" .. - , ' ' , ' . , . , , . 2) . , . , EC GSP . , .. - , ( . , , , , ) . , 6 .. ASEAN : , , , , , , , , . ANDEAN, : , , , . , , , . , , , . SAARC( ).