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Total 69 Cnt (Page 7 / 7)

Question(Korea-EU) Whether an origin declaration is recognized if issued to be intended for a processing company designated by the importer
Is an origin declaration recognized if issued to be intended not for the importer but for the final destination (a processing company designated by the importer)?
Answers(Question content)
Toll processing company(Issuance of a delivery note) Exporter
D KoreaA Germany
↑(Delivery after customs clearance) 
Importer and delcarant(Purchase order, final destination D)First vendor
C Korea, Branch Office AB Singapore

※ C provides raw materials to a toll processing company after purchasing them from the outside. In the case of imported goods, C delivers them to the toll processing company in a wharf immediately after import clearance for the sake of simplification of the internal process.
- A question as to whether a delivery note is valid as a preferential certificate of origin if the exporter (A) has issued such delivery note containing the text of an origin declaration intended not for the importer C but for the toll processing company D (final destination)
※ It is possible to prove that the originating goods are identical through the purchase order No., the description of goods, and the quantity of goods stated on the bill of lading (B/L) and the delivery note.

1. The Korea-EU FTA does not contain any explicit provision that requires the issuance of an origin declaration (delivery note) to be intended only for the importer.
2. Therefore, in case a delivery note containing the text of an origin declaration has been issued to be intended not for the importer but for the final destination, if the goods are proved to be identical, it can be recognized as a preferential certificate of origin.
※ Relevant provisions ○ Korea-EU Free Trade Agreement
Article 16 (Conditions for Making Out an Origin Declaration) 4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the text which appears in Annex III, using one of the linguistic versions set out in that Annex and in accordance with the legislation of the exporting Party. If the declaration is handwritten, it shall be written in ink in capital characters.
Article 24 (Discrepancies and Formal Errors) 1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs authorities for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that such document does correspond to the products submitted.
Question(Korea-ASEAN) Matters requiring attention regarding the issuance of a certificate of origin when exporting goods to Indonesia
It is said that there are matters requiring attention regarding the issuance of a certificate of origin when exporting goods to Indonesia. What are they?
AnswersOfficial document date: April 23, 2013 Subject: Notification of matters requiring attention regarding the issuance of a certificate of origin under the Korea-ASEAN FTA
1. This is regarding the issuance of a certificate of origin under the Korea-ASEAN FTA (Indonesia).
2. The Korea Customs Service has recently been of notified of denial of preferential tariff treatment by the Indonesian customs authorities on the grounds that a certificate of origin under the Korea-ASEAN FTA was issued before the shipment.
3. Under Rule 7 of the Operational Certification Procedures for the Korea-ASEAN FTA, a certificate of origin shall be issued “at the time of exportation or soon thereafter”, but the Indonesian customs authorities strictly interpret this as “at the time of shipment or soon thereafter”, thus denying the validity of the certificate of origin issued before the shipment.
4. Although the Korea Customs Service is pushing for an amendment to the Operational Certification Procedures through the Korea-ASEAN FTA Implementing Committee (agreement reached), it is expected that the Indonesian customs authorities will continue to deny preferential tariff treatment until completion of the amendment to the Operational Certification Procedures.
5. Therefore, the people in charge of the issuance of certificates of origin in each customs office and each chamber of commerce and industry are advised to be particularly careful about this in order to avoid denial of preferential tariff treatment by ensuring that a certificate of origin of the goods exported to Indonesia is surely issued on the date of shipment despite the Enforcement Rule of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements.
6. In addition, please provide this information also to the civilians applying for the issuance of certificates of origin for the goods to be exported to Indonesia, thereby preventing any difficulties they may face regarding customs clearance abroad. End.
QuestionRevision method in case of any HS code error on a certificate of origin
If the HS code on the initially issued certificate of origin has been found to be wrong later, what should I do about that?
Answers○ In this case, you should go through the procedure of giving the importer a notice of revision with respect to the part to which a preferential tariff has been applied by means of the existing certificate of origin. Please refer to the provisions below.
Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements
Article 14 (Notice of Revision to Documentary Evidence of Origin) (1) Any exporter or producer who discovers that there is an error in details relevant to the origin of goods after he/she has prepared and submitted the documentary evidence of origin for the purpose of benefiting from the application of a preferential tariff of any FTA partner country shall notify the head of the competent customs office (referring to the head of the customs office who accepts the export declaration for the relevant goods; hereafter the same shall apply in this paragraph) and importer of the FTA partner country who receives the documentary evidence respectively of origin of the discovered facts within the period prescribed by Ordinance of the Ministry of Strategy and Finance pursuant to the relevant agreement.
※ Even in case you use the corrected HS code as a criterion for the determination of origin, when the country of origin of the finished product is determined on the part of the final exporter, the country of origin may likely remain the same (namely, recognized as originating in Korea). Even so, you have the obligation to give the importer a notice of revision.
Enforcement Decree of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements
Article 9 (Methods of Giving Notice of Revisions to Documents Evidencing Origin) Where an exporter or producer who has completed and submitted the documents evidencing the origin of a good intends to revise an error regarding the origin of the good pursuant to the former part of Article 14 (1) of the Act and give notice thereof, the exporter or producer shall give a written notice of revision stating the following, along with the revised documents evidencing the origin of the relevant good.
1. The exporter and the producer, and the importer of the other signatory nation;
2. The export declaration number and the filing date of export declaration;
3. The issuance number of the certificate of origin and the date of issuance;
4. The description, specification, and quantity of the relevant good;
5. The details of the error in question and the correction thereof.
Enforcement Rule of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements Article 19 (Revision Notice Period regarding an Error in Country of Origin) The period prescribed by Ordinance of the Ministry of Strategy and Finance in paragraph 1 of Article 14 of the Act means 30 days from the date the exporter or producer who prepared the documentary evidence of origin discovers that there is an error in details relating to the origin of the relevant goods.
※ For the notice of revision form, please refer below:
[Form 1] Notice of Revision of Certificate of Origin prescribed in Notification of Handling Public Affairs concerning the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements
○ Please remember that failure to fulfill the above-mentioned procedure may result in a penalty.
Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements
Article 44 (Penal Provisions)
(3) Any person who applies for documentary evidence of origin under an agreement or this Act by false statement of facts to obtain it or who prepares and issues documentary evidence of origin with untrue information contained therein shall be punished by a fine not exceeding three million won: Provided, That the foregoing sentence shall not apply to any person who gave notice of a revision to such documentary evidence of origin in accordance with Article 14 (1).
QuestionIs a preferential tariff applied also to goods subject to an anti-dumping duty?
Answers ○ An anti-dumping duty means that a dumping margin is added to the duty rate applied to the relevant goods. And if the relevant goods are subject to FTA preferential tariff treatment and the requirements for the application of the relevant FTA are satisfied, the preferential tariff rate is the applied duty rate, therefore, it means that a dumping margin is added to the preferential tariff rate, not to the basic duty rate.
QuestionScope of recognizing the identical goods on a blanket certificate of origin under the Korea-US FTA
How can you determine the scope of recognizing the identical goods on a blanket certificate of origin under the Korea-US FTA?
Answers○ A certificate of origin should be used for a single shipment of goods in principle. However, under the Korea-US FTA, a certificate of origin may be used repeatedly for multiple shipments of identical goods by stating the blanket period on it.
○ As the criteria for the determination of origin regarding the HS code which is stated on a certificate of origin are prescribed based on six digits, write six digits for the HS code.
○ Therefore, although the origin of goods is determined based on the six digits for the HS code, a certificate of origin is completed by the certifying person, and whether goods are identical or not is determined within the scope of information written in the description of goods by the certifying person.
○ If you have included specifications in the description of goods which is required on a certificate of origin, identical goods are recognized only with respect to the specifications. * Article 6.22 (Definitions) of the Korea-US FTA “Identical goods” means goods that are the same in all respects relevant to the particular rule of origin that qualifies the goods as originating.
QuestionEx post facto preferential tariff treatment for small-sum goods under the Korea-US FTA
Is ex post facto preferential tariff treatment possible also for small-sum goods under the Korea-US FTA?
Answers○ Under the Korea-US FTA, small-sum goods whose customs value does not exceed 1,000 US dollars may be granted preferential tariff treatment regardless of commercial or noncommercial use if you make claims for preferential tariff treatment (by ticking off some items on the import declaration instead of submitting an application for preferential tariff treatment) by confirming the origin of the relevant products in a simplified way through the purchase receipt stating the purchaser (country), the price, etc. and the country of origin marked on the products without requiring a certificate of origin.
○ If you could not apply for preferential tariff treatment when filing an import declaration as a result of failure to secure a purchase receipt, etc., you can get a refund of customs duties by preparing the following documents and then filing an application for ex post facto FTA preferential tariff treatment with the customs of clearance (Duty Examination Section) in accordance with Article 11 of the Enforcement Decree of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements within one year from the date of the acceptance of the import declaration. - Application for preferential tariff treatment - Documents evidencing the origin (certificate of origin) - Documents necessary for filing an application for revision or an application for rectification
QuestionScope of evidential documents for direct consignment under the Korea-ASEAN FTA
Is the through B/L required among the documents evidencing direct consignment under the Korea-ASEAN FTA?
AnswersIt is stipulated in Rule 9 (Presentation) and Rule 19 of Appendix 1 (Operational Certification Procedures for the Rules of Origin) of the Korea-ASEAN FTA that when claiming preferential tariff treatment the importer shall submit the following documents: A. a through bill of lading issued by the exporting party; B. an original certificate of origin; C. a copy of the original commercial invoice in respect of the good; and D. other relevant supporting documents, if any, as evidence that the direct consignment requirements are being complied with. Therefore, if all the documents mentioned above have been submitted, then the relevant imported goods are eligible for preferential tariff treatment under the Agreement. On the other hand, even in case a through bill of lading has not been issued (for example, air transportation), if an air waybill has been issued as a transport document under which the transporter of the first exporting country assumes all the responsibility for all the segments, just like a through bill of lading issued in the exporting country, it can be recognized as acceptable.
QuestionWhether preferential tariff rates are applied to imported and exported goods after Croatia’s accession to the European Union
Croatia has joined the European Union (EU). Are preferential tariff rates applied to imported and exported goods?
AnswersThe inclusion of the Republic of Croatia in the Korea-EU Free Trade Agreement entered into force on May 26, 2014 after its addition to the EU Party (July 1, 2013). In the case of goods which are imported from the country and on which an import declaration is filed after the date of entry into force (provisional application), you can apply for preferential tariff treatment in the same way as you currently do under the Korea-EU FTA. - And in the case of any goods on which an import declaration was filed during the period from July 1, 2013 to the day before the date of entry into force, you can apply for ex post facto preferential tariff treatment by submitting an origin declaration completed by the Croatian exporter after July 1, 2013 to the head of the customs office in which the relevant goods went through customs clearance within one year from the acceptance date of such import declaration filed on the relevant goods in accordance with paragraph 1 of Article 9 of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements and Article 5 of the Enforcement Decree of the same Act.
QuestionDifferent HS codes between the FTA partners
If Korea and a FTA partner country use different HS codes for a good, how is a certificate of origin issued for such good?
Answers

In case tariff classification is operated in a mutually different way between Korea and the importing country, if you submit to the issuing authority (the Korea Customs Service or the Korea Chamber of Commerce and Industry) an official document, such as a certificate of import declaration, which makes it possible to ascertain the HS code used by the importing country, the issuing authority can issue a certificate of origin by writing the HS code used by the importing country on it.

* Official documents: You need only to submit one of the official written opinions of the government of the importing party about the relevant item such as a certificate of import declaration, a HS code confirmation, and an advance ruling.

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