3년의 혁신, 30년의 성장, 관세청 종합솔루션 YES FTA

ARTICLE 2.1: SCOPE AND COVERAGE

Except as otherwise provided in this Agreement, this Chapter applies to trade in goods of a Party.

Section A: National Treatment

ARTICLE 2.2: NATIONAL TREATMENT

• 1. Each Party shall accord national treatment to the goods of the other Party in accordance with Article III of GATT 1994, including its interpretive notes, and to this end Article III of GATT 1994 and its interpretive notes are incorporated into and made part of this Agreement, mutatis mutandis.
• 2. The treatment to be accorded by a Party under paragraph 1 means, with respect to a regional level of government, treatment no less favorable than the most favorable treatment that regional level of government accords to any like, directly competitive, or substitutable goods, as the case may be, of the Party of which it forms a part.
• 3. Paragraphs 1 and 2 shall not apply to the measures set out in Annex 2-A.

ARTICLE 2.3: ELIMINATION OF CUSTOMS DUTIES

• 1. Except as otherwise provided in this Agreement, neither Party may increase any existing customs duty, or adopt any new customs duty, on an originating good.
• 2. Except as otherwise provided in this Agreement, each Party shall progressively eliminate its customs duties on originating goods in accordance with its Schedule to Annex 2-B.
• 3. On the request of either Party, the Parties shall consult to consider accelerating the elimination of customs duties set out in their Schedules to Annex 2-B. An agreement by the Parties to accelerate the elimination of a customs duty on a good shall supercede any duty rate or staging category determined pursuant to their Schedules to Annex 2-B for that good when approved by each Party in accordance with its applicable legal procedures.
• 4. For greater certainty, a Party may:
  • (a) raise a customs duty to the level established in its Schedule to Annex 2-B following a unilateral reduction; or
  • (b) maintain or increase a customs duty as authorized by the Dispute Settlement Body of the WTO.

ARTICLE 2.4: WAIVER OF CUSTOMS DUTIES

1. Neither Party may adopt any new waiver of customs duties, or expand with respect to existing recipients or extend to any new recipient the application of an existing waiver of customs duties, where the waiver is conditioned, explicitly or implicitly, on the fulfillment of a performance requirement. 2. Neither Party may, explicitly or implicitly, condition on the fulfillment of a performance requirement the continuation of any existing waiver of customs duties.

ARTICLE 6.1: ORIGINATING GOODS

Except as otherwise provided in this Chapter, each Party shall provide that a good is originating where it is:

• (a) a good wholly obtained or produced entirely in the territory of one or both of the Parties;
• (b) produced entirely in the territory of one or both of the Parties and
  • (i) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in Annex 4-A (Specific Rules of Origin for Textile or Apparel Goods) or Annex 6-A, or
  • (ii) the good otherwise satisfies any applicable regional value content or other requirements specified in Annex 4-A or Annex 6-A, and the good satisfies all other applicable requirements of this Chapter; or
• (c) produced entirely in the territory of one or both of the Parties exclusively from originating materials.

ARTICLE 6.2: REGIONAL VALUE CONTENT

• 1. Where Annex 6-A specifies a regional value content test to determine whether a good is originating, each Party shall provide that the importer, exporter, or producer may calculate regional value content based on one or the other of the following methods:
  • (a) Method Based on Value of Non-Originating Materials (Build-down Method) RVC = AV VNM x 100
    AV
  • (b) Method Based on Value of Originating Materials (Build-up Method) RVC = VOM x 100
    AV
  where,
  RVC is the regional value content, expressed as a percentage;
  AV is the adjusted value of the good; VNM is the value of non-originating mat
  erials, other than indirect materials, acquired and used by the producer in the production of the good; VNM does not include the value of a material that is self-produced; and VOM is the value of originating materials, other than indirect materials, acquired or self-produced and used by the producer in the production of the good.
• 2. Each Party shall provide that all costs considered for the calculation of regional value content shall be recorded and maintained in conformity with the Generally Accepted Accounting Principles applicable in the territory of the Party where the good is produced.
• 3. Where Annex 6-A specifies a regional value content test to determine if an automotive good is originating, each Party shall provide that the importer, exporter, or producer may calculate the regional value content of that good as provided in paragraph 1 or based on the following method:
  Net Cost Method (for Automotive Goods)
  RVC = NC VNM x 100
  NC
  where,
  RVC is the regional value content, expressed as a percentage;
  NC is the net cost of the good; and
  VNM is the value of non-originating materials, other than indirect materials, acquired and used by the producer in the production of the good; VNM does not include the value of a material that is self-produced.

ARTICLE 7.1: PUBLICATION

• 1. Each Party shall publish, including on the Internet, its customs laws, regulations, and general administrative procedures.
• 2. Each Party shall designate or maintain one or more inquiry points to address inquiries by interested persons concerning customs matters and shall make available on the Internet information concerning the procedures for making such inquiries.
• 3. To the extent possible, each Party shall publish in advance any regulations of general application governing customs matters that it proposes to adopt and shall provide interested persons the opportunity to comment before adopting them.

ARTICLE 7.2: RELEASE OF GOODS

• 1. In order to facilitate bilateral trade, each Party shall adopt or maintain simplified customs procedures for the efficient release of goods.
• 2. Pursuant to paragraph 1, each Party shall ensure that its customs authority or other competent authority adopts or maintains procedures that:
  • (a) provide for the release of goods within a period no greater than that required to ensure compliance with its customs laws and, to the extent possible, within 48 hours of the goods’ arrival;
  • (b) provide for customs information to be submitted and processed electronically before goods arrive in order for them to be released on their arrival;
  • (c) allow goods to be released at the point of arrival, without temporary transfer to warehouses or other facilities; and
  • (d) allow importers to withdraw goods from customs before, and without prejudice to, its customs authority’s final determination of the applicable customs duties, taxes, and fees.

ARTICLE 7.3: AUTOMATION

Each Party shall use information technology that expedites procedures for the release of goods and shall:

• (a) make electronic systems accessible to customs users;
• (b) endeavor to use international standards;
• (c) endeavor to develop electronic systems that are compatible with the other Party’s systems, in order to facilitate bilateral exchange of international trade data; and
• (d) endeavor to develop a set of common data elements and processes in accordance with World Customs Organization (WCO) Customs Data Model and related WCO recommendations and guidelines.

ARTICLE 18.1: GENERAL PROVISIONS

• 1. Each Party shall, at a minimum, give effect to this Chapter. International Agreements
• 2. Further to Article 1.2 (Relation to Other Agreements), the Parties affirm their existing rights and obligations with respect to each other under the TRIPS Agreement.
• 3. Each Party shall ratify or accede to the following agreements by the date this Agreement enters into force:
  • (a) the Patent Cooperation Treaty (1970), as amended in 1979;
  • (b) the Paris Convention for the Protection of Industrial Property (1967) (the Paris Convention);
  • (c) the Berne Convention for the Protection of Literary and Artistic Works (1971) (the Berne Convention);
  • (d) the Convention Relating to the Distribution of Programme-Carrying Signals Transmitted by Satellite (1974);
  • (e) the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks (1989);
  • (f) the Budapest Treaty on the International Recognition of the Deposit of Microorganisms for the Purposes of Patent Procedure (1977), as amended in 1980;
  • (g) the International Convention for the Protection of New Varieties of Plants (1991);
  • (h) the Trademark Law Treaty (1994);
  • (i) the World Intellectual Property Organization (WIPO) Copyright Treaty (1996); and
  • (j) the WIPO Performances and Phonograms Treaty (1996).
• 4. Each Party shall make all reasonable efforts to ratify or accede to the following agreements:
  • (a) the Patent Law Treaty (2000);
  • (b) the Hague Agreement Concerning the International Registration of Industrial Designs (1999); and
  • (c) the Singapore Treaty on the Law of Trademarks (2006). More Extensive Protection and Enforcement
• 5. A Party may provide more extensive protection for, and enforcement of, intellectual property rights under its law than this Chapter requires, provided that the more extensive protection does not contravene this Chapter. National Treatment
• 6. In respect of all categories of intellectual property covered in this Chapter, each Party shall accord to nationals of the other Party treatment no less favorable than it accords to its own nationals with regard to the protection and enjoyment of such intellectual property rights and any benefits derived from such rights. With respect to secondary uses of phonograms by means of analog communications, analog free over-the-air radio broadcasting, and analog free over-the-air television broadcasting, however, a Party may limit the rights of performers and producers of phonograms of the other Party to the rights its persons are accorded in the territory of the other Party.
• 7. A Party may derogate from paragraph 6 in relation to its judicial and administrative procedures, including requiring a national of the other Party to designate an address for service of process in its territory, or to appoint an agent in its territory, provided that such derogation is:
  • (a) necessary to secure compliance with laws and regulations that are not inconsistent with this Chapter; and
  • (b) not applied in a manner that would constitute a disguised restriction on trade.
• 8. Paragraph 6 does not apply to procedures provided in multilateral agreements to which either Party is a party concluded under the auspices of the WIPO in relation to the acquisition or maintenance of intellectual property rights.