Study on the Application of Agreement Tariffs According to Changes in the Logistics Environment : Focusing on the Korea-China FTA and the Korea-Peru FTA

• 발행기관: 한국물류학회
• 저자명: 권혁(Hyuk Kwon)
• 간행물 정보: 『물류학회지』제34권 제6호, 29~41쪽, 전체 13쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

2023년 기준 전 세계 수출입 통계에 따르면 한국의 대중국 수출 규모는 1,246억 달러, 수입 규모는 1,428억 달러로 전체 점유율 중 약 20%에 달하는 것으로 파악되었고, 한국 기업들이 페루에서 수입하는 원자재의 비율이 점진적으로 증가하고 있는 것으로 나타났다. 이에 따라 협정관세 적용상에 유의점을 파악하고자 조세심판원과 관세청에 접수된 한·중 FTA, 한·페루 FTA 심사청구 사례를 분석하였다. 그 결과 첫째, 한국 기업들이 FTA 협정문을 잘못 확대해석하고, 개정된 FTA 관세특례법과 관련된 재적용 지침을 인지하지 못해서 특혜관세를 적용받지 못하는 것으로 나타났다. 둘째, 관세청의 원산지 검증 조사 단계에서 상대국 수출자, 생산자, 거래 대상 관세 당국의 역할과 협조가 중요함을 알 수 있었다. 따라서 본 연구에서는 FTA를 활용하는 한국의 수입업체와 해외에 진출해 있는 한국 기업들에게 실무적인 시사점을 제시하고, 정부 및 관세당국에게 기업들이 FTA 특혜관세를 적용받을 수 있는 정책적 지원 방안을 제안하였다.

영문 초록

According to global export and import statistics as of 2023, Korea's exports to China amounted to $124.6 billion, while its imports amounted to $142.8 billion, accounting for about 20% of the total share. It was also found that the proportion of raw materials imported by Korean companies from Peru is gradually increasing. Accordingly, in order to identify the points to note in applying the agreement tariff, we analyzed the cases of review requests for the Korea-China FTA and the Korea-Peru FTA received by the Tax Tribunal&Korea Customs Service. As a result, first, it was found that Korean companies misinterpreted the FTA agreement text and were not aware of the reapplication guidelines related to the revised FTA Tariff Special Measures Act, which prevented them from receiving preferential tariffs. Second, it was found that the roles and cooperation of exporters, producers, and customs authorities of the counterpart country are important in the Korea Customs Service's country of origin verification investigation stage. Therefore, this study presents practical implications for Korean importers utilizing the FTA and Korean companies operating overseas, and proposes policy support measures to the government and customs authorities so that companies can receive preferential tariffs.

목차

Ⅰ. Introduction

Ⅱ. Literature review

Ⅲ. Dispute Cases Related to the Application of FTA Preferential Tariffs

Ⅳ. Practical Implications for Applying Preferential Tariffs under FTAs

Ⅴ. Conclusion

References

키워드

물류 자유무역협정 관세 중국 페루 Logistics Free Trade Agreement Tariff China Peru

참고문헌

• Journal of IFA
• Korea Logistics Review
• The International Commerce & Law Review
• The Journal of Korea Research Society for Customs
• The Journal of Korea Research Society for Customs
• The Review of Business History
• Korea Trade Review
• Korea Logistics Review
• Journal of Agriculture & Life Science
• The Journal of International Trade & Commerce
• The Journal of International Trade & Commerce
• Journal of International Area Studies
• Korea Logistics Review
• The Journal of Korea Research Society for Customs
• Korea Logistics Review
• Chinese Studies
• Korean-Chinese Social Science Studies
• Journal of Shipping and Logistics
• Legislation
• Korea Logistics Review
• International Commerce and Information Review
• Korea Logistics Review
• Korean International Commercial Review
• Dispute Resolution Studies Review