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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-Turkiye 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
1 year 1 year 12 months 1 year 1 year

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

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 or not the products are entitled to preference and the duty rate was duly applied.
  • To confirm whether the seasonal duties or duties for specific period etc. were appropriately applied
    • Grapes under Korea-US FTA: 10.16 ~ 4.30 (Duty rate at 24% of the year 2012), 5.1~10.15(Duty rate at 42.3% of the year 2012)
  • Appropriateness of customs duty application
    • No. 2 applies in priority only if the rate is lower than No. 3,4,5,6
Priority of Duty Application in accordance with Customs Act
Priority of Duty Application in accordance with Customs Act
Classification Contents
1 Anti-dumping duties, countervailing duty, retaliatory duties, emergency duty, emergency duty for products of specified countries, Special Emergency Duties on Agricultural, Forest and Livestock Products (applies in priority regardless of the amount)
2 Beneficial Duty Rate, Preferential Tariff Rate (No. 2 applies in priority only if it is lower than No. 3,4, 5,6)
3 Adjustment Tariff, Seasonal Duties, Tariff Quota (applied in priority in case where tariff quota is lower than No. 4)
4 General Preferential Tariff
5 Provisional Tariff Rate
6 General Rate

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), Article 4.8
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)

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 copy of C/O ;
  • Import Contract ; and
  • Documents for transportationofimported goodsetc.
  • A copy of C/O ;
  • Origin Notification;
  • Copy of Application Form for Issuance of the C/O;
  • Documents for receiving and disbursing of exported goods; and
  • Purchase Contract for exported goods etc.
  • A copy of C/O;
  • Documents for receiving and disbursing, purchasing, producing the raw materials of theexported goods;
  • Production process description;
  • Cost Statement; and
  • Supply Contract for theexported goods etc.