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Checkpoints for Origin Verification

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Fulfillment of Formal Requirements of C/Os

Confirmation on Appropriateness of C/O Issuer

Confirmation on Appropriateness of C/O Issuer
Authority-issued C/Os	whether or not the C/O was issued by the authorized body
Self-issued C/Os	whether or not the C/O was issued by the exporter located in the FTA contracting country whether the exporter is the person who has obligation relating to record keeping of the documents regarding exportation whether or not the C/O was issued based on Origin Notification completed by the producer in case where the exporter and the producer are do not match.

Basis for Validity Period

Basis for Validity Period
Korea-Chile	Korea-Singapore	Korea-EFTA	Korea-ASEAN	Korea-India	Korea-EU	Korea-Peru	Korea-US
2 years	1 year	1 year	1 year	1 year	1 year	1 year	4 years

Basis for Validity Period
Korea-Türkiye	Korea- Australia	Korea-Canada	Korea-New Zealand	Korea-Vietnam	Korea-China	Korea-Columbia	Korea-Central America
1 year	2 years	2 years	2 years	1 year	1 year	1 year	1 year

Basis for Validity Period
Korea-UK	RCEP	Korea-Israel	Korea-Cambodia	Korea-Indonesia	Korea-Philippines
1 year	1 year	12 months	1 year	1 year	12 months

Format of Certificate of Origin

The C/O is completed in the format provided in the Agreement
The language used is the language set out in the Agreement
The entries are completed with facts only
No details for the entries are omitted

Requirements of Trading Party

Disciplines: to be traded directly between the exporting party and the importing party
If an agent from a non-party is involved and issues the invoice, the requirement is fulfilled under certain conditions
- Under Korea-Chile and Korea-ASEAN FTA, it is available only if the details of the agent is indicated on the Certificate of Origin

Products entitled to Preference and Appropriateness of the Duty Rate

To confirm whether the products are entitled to preference and if the duty rate was duly applied.
To confirm whether the seasonal duties or duties for a specific period were appropriately applied.

※ Seasonal duties : KOR-US FTA: Oranges, grapes, etc.

Priorities in Application of Tariff Rates

Priority of Duty Application in accordance with Customs Act
Priorities in Application of Tariff Rates
1	Anti-Dumping Duties Countervailing Duties Retaliatory Duties Emergency Tariffs Emergency Tariff on Goods from Particular Countries Special Emergency Tariffs on Agricultural, Forest and Live-stock Products Adjusted Duties(Article 69-2)		Apply with the highest priority.
2	Conventional Tariffs		Apply with priority if lower than categories 3 to 7.
3	General Tariff Concessions in Framework of the World Trade Organization Agreement	Appendixs 1-A (* REGULATIONS ON TARIFF CONCESSIONS IN THE FRAMEWORK OF THE AGREEMENT ESTABLISHING THE WORLD TRADE ORGANIZATION)	Apply with priority if lower than categories 4 to 7.
	Tariff Concessions between Developing Countries in Framework of World Trade Organization Agreement
	Tariff Concessions in Framework of Asia-Pacific Trade Agreement	Appendixs 3-A (* REGULATIONS ON TARIFF CONCESSIONS IN THE FRAMEWORK OF THE AGREEMENT ESTABLISHING THE WORLD TRADE ORGANIZATION)
		Appendix 3(tariff concessions applicable to the People's Republic of Bangladesh)
		Appendix 3-D(tariff concessions applicable to Laos)
	Tariff Concessions in Framework of Global System of Trade Preferences among Developing Countries
	International cooperationl Tariffs Based on Tariff Negotiations with Specific Countries
	Beneficial Tariffs
	General Tariff Concessions in Framework of the World Trade Organization Agreement	Appendixs 1-B (* REGULATIONS ON TARIFF CONCESSIONS IN THE FRAMEWORK OF THE AGREEMENT ESTABLISHING THE WORLD TRADE ORGANIZATION)
	Tariff Concessions in Framework of Asia-Pacific Trade Agreement	Appendixs 3-B (* REGULATIONS ON TARIFF CONCESSIONS IN THE FRAMEWORK OF THE AGREEMENT ESTABLISHING THE WORLD TRADE ORGANIZATION)
4	Adjusted Duties(Article 69-1-3,4), Seasonal Duties		Apply with priority over categories 5, 6, and 7.
4	Quota Tariffs		Apply with priority if lower than category 5. Apply with priority over categories 6 and 7.
5	Standards for Application of General Preferential Tariffs(Article 76)		Apply with priority over categories 6 and 7.
6	Provisional tariff rates		Apply with priority over category 7.
7	Basic tariff rates

Preference Criterion by FTA

Preference Criterion by FTA
Classification		Korea Chile	Korea Singapore	Korea EFTA	Korea ASEAN	Korea India	Korea EU	Korea Peru	Korea US
Wholly Obtained Criterion			○	○	○	○	○	○	○
Change in Tariff Classification			○	○	○	○	○	○	○
Value- Content Rule	Requirement (Range)	RC (45~80%)	RC (45~55%)	MC (30~60%)	RC (35~60%)	LC (25~50%)	MC (40~50%)	RVC (35~55%)	RC (35~60%)
	Basic Range	Build-down Method (No less than 45%) Build-up Method (No less than 30%)	-	-	No less than 40%	No less than 35%	-	No less than 35%	Build-down Method (No less than 45%) Build-up Method (No less than 35%)
	Calculation Modality	Build-down Method, Build-up Method	Build-down Method	Build-up Method	Build-down Method, Build-up Method	Build-down Method	Build-up Method	Build-down Method, Build-up Method	Build-down Method, Build-up Method, Net Cost Method
	Product Price	Adjusted Value	Customs Value	Ex-works Price	FOB	FOB	Ex-works Price	FOB	Adjusted Value
Processing Operation Criterion		○	○	○	○	○	○	○	○

Preference Criterion by FTA
Classification		Korea - Turkiye	Korea - Australia	Korea - Canada	Korea - New Zealand	Korea - Vietnam	Korea - China	Korea - Columbia	Korea - Central America
Wholly Obtained Criterion		○	○	○	○	○	○	○	○
Change in Tariff Classification		○	○	○	○	○	○	○	○
Value- Content Rule	Requirement (Range)	MC (20~50%)	RVC (30~40%)	MC (10~65%)	RVC (40~60%)	RVC (30~40%)	RVC (40~45%)	RVC (30~60%)	RVC (20~50%)
	Basic Range	-	-	-	-	-	-	-	-
	Calculation Modality	Build-up Method	Build-down Method, Build-up Method	Build -down Method, Build-up Method, Net Cost Method	Build-down Method, Build-up Method	Build-down Method, Build-up Method	Build-down Method	Build-down Method, Build-up Method, Net Cost Method	Build-down Method, Build-up Method
	Product Price	Ex-works Price	Adjusted Value	Ex-works Price, Net cost	FOB	FOB	FOB	Adjusted Value	FOB
Processing Operation Criterion		○	○	○		○	○	○	○

Preference Criterion by FTA
Classification		Korea - UK	RCEP	Korea - Cambodia	Korea - Israel	Korea - Indonesia
Wholly Obtained Criterion		○	○	○	○	○
Change in Tariff Classification		○	○	○	○	○
Value- Content Rule	Requirement (Range)	MC (20~50%)	RVC (40%)	RVC (40~60%)	MC (50~60%)	RVC (40%)
	Basic Range	-	-	-	-	-
	Calculation Modality	Build-up Method	Build-down Method, Build-up Method	Build-down Method, Build-up Method	MC	Build-down Method, Build-up Method
	Product Price	Ex-works Price	FOB	FOB	Ex-works Price (any internal taxes which are, or may be, repaid)	FOB
Processing Operation Criterion		○	○	○	○	-

Circumvention of Third-Country Products

To confirm whether or not the products were imported into the FTA contracting party and exported in the same condition (non-qualifying)
To confirm whether or not C/O was issued for products which were simply transshipped or called in the FTA contracting party (non-qualifying)

Fulfillment of Consignment Conditions

Preferential Tariff Treatment applies when goods are directly transported from the exporting party to the importing party without any transits.

Fulfillment of Consignment Conditions
FTA	Basis for the Consignment Conditions
Korea-Chile	Article 4.12 (Transshipment)
Korea-Singapore	Article 4.15 (Direct Consignment), Article 5.9 (c) (Documents Proving Simple Transit)
Korea-EFTA	Article 14 of Annex (Direct Transport)
Korea-ASEAN	Article 9 of Annex 3 (Direct Consignment)
Korea-India	Article 3.15 (Direct Consignment), Article 4.8(c) (Documents proving simple transit)
Korea-EU	Article 13 of the Protocol (Direct Transport)
Korea-Peru	Article 3.14 (Direct Transport)
Korea-US	Article 6.13 (Transit and Transshipment)
Korea-Turkiye	Article 13 (Direct Consignment)
Korea-Australia	Article 3.14 (Direct Consignment)
Korea-Canada	Article 3.16 (Transit and Transshipment)
Korea-China	Article 3.14 (Direct Consignment)
Korea-New Zealand	Article 3.16 (Direct Consignment)
Korea-Vietnam	Article 3.8 (Direct Consignment)
Korea-Columbia	Article 3.15 (Direct Consignment)
Korea-Central America	Article 3.14 (Direct Consignment)
Korea-United Kingdom	Article 13 (Direct Consignment)
RCEP	Article 3.15 (Direct Consignment)
Korea-Cambodia	Article 3.9 (Direct Consignment) Article 3.32 (Supporting Documents of Direct Consignment)
Korea-Israel	Article 3.13 (Direct Consignment)
Korea-Indonesia	Article 3.9 (Direct Consignment)
Korea-Philippines	Article 4.15 (Direct Consignment)

Preferential tariff treatment is applied to goods which have undergone transit in non-parties provided that the goods remained under the control or observation of the customs authority in the territory of the non-party, or the goods did not undergo further production or any operation, other than unloading, reloading or any other operation necessary to preserve it in good condition

Documents for Record Keeping

Documents for Record Keeping
Importer	Exporter	Producer
(a) A copy of the certificate of origin (including an electronic document equivalent thereto): Provided, That it means a document evidencing that the relevant imported good is subject to conventional tariffs, where the importer claims conventional tariff treatment based on its certification or recognition pursuant to the relevant Agreement, but has not received a certificate of origin from an exporter or producer; (b) The certificate of import declaration; (c) The contract related to the relevant importation; (d) The contract related to the trade of any intellectual property; (e) Materials concerning the determination of the customs value of the relevant imported good; (f) Documents related to the international transportation of the relevant imported good; (g) A copy of the written advance ruling referred to in Article 31 (2) of the Act (hereinafter referred to as the "written advance ruling") and evidentiary documents necessary for the advance ruling (limited to where such written advance ruling has been issued);	(a) A copy of the certificate of origin (including an electronic document equivalent thereto) provided to the importer of the relevant Contracting State, and a copy of documents accompanying an application (including an electronic document equivalent thereto) for issuance of the certificate of origin; (b) The certificate of export declaration; (c) The contract related to the relevant exportation; (d) Documents evidencing the purchase of the relevant goods and ledgers of receipts, disbursements, and inventory management related thereto; (e) Documents prepared for the purpose of proving the origin of the relevant goods and provided to the exporter by the producer or the person who has supplied or produced the materials used for producing such goods;	(a) Documents prepared for the purpose of proving the origin of the relevant goods and provided to the exporter or the importer of the relevant Contracting State; (b) The certificate of import declaration of raw materials used in the production of the relevant goods (limited to where an import declaration is filed in the name of the producer); (c) The contract for supplying the relevant goods, which has been concluded with the exporter; (d) Documents prepared for the purpose of proving the origins of the materials used for producing the relevant goods and provided to the producer by the person who has supplied or produced such materials; (e) Documents evidencing the production of the relevant goods and the production or purchase of the raw materials; (f) A statement on cost accounting, bill of materials, and process specifications; (g) Ledgers of receipts, disbursements, and inventory management of the relevant goods and raw materials.

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