원산지제도 절차적 규정의 적용에 대한 연구

Abstract

From the standpoint of affirming the trend of the unification of origin rules, while minimizing reference to such matters concerning origin determination as the basic principles of origin and the standards of origin determination, the study focuses its review on procedural rules of the institution of origin such as origin verification, origin confirmation by customs bodies, and country-of-origin marking system. First of all, by collecting and examining literature of the field and by reviewing the resources of academic studies from specialty societies, the study goes through the forms of existence of the institution ranging from related international norms to domestic statutes, and then reviews procedural practices of the institution that is currently applied to such procedures of export/import clearance as the issuance and the management of certificates of origin, the afterward validation of certificates of origin, and origin marking. Next, the study points out the social and economic costs incurred by non-compliance of formal procedures in international transactions as well as its institutional flaws through an analysis of some cases of disclosing non-compliance in origin validation, some cases of dispute arisen from such instances as levying anti-dumping duty, and present situation of origin marking enforcement. Finally, by looking into some cases of legal dispute, the study emphasizes the significance of the compliance with procedural rules of origin institution and suggests some directions in policy development such as the tolerance of diversity in origin marking and both ways of managing the certification of origin of goods being exported and of improving it.