A Case Analysis and Policy Implications of the Denial of Preferential Tariff Treatment under the Korea-EU FTA: Focusing on Defects in Origin Declarations

February 28, 2026Korea Trade Review

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Key Points

This research aims to analyze cases relating to preferential tariff treatment denials under the Korea-EU FTA.
Analyzed relevant cases from the Tax Tribunal.
Examined the structure of origin declaration defects and authenticity of certified exporters.
Evaluated the legal significance of international indirect verification results.
Confirmed importers must validate origin declaration documents beyond mere submission.
Established that importers have a legal duty to verify the authenticity of certified exporters before applying for preferential tariffs.
Found that even if importers were unaware of falsified origin documents, the imposition of basic tariff rates by authorities did not violate tax law principles.

Case analysis identifies legal obligations of importers regarding origin declarations, indicating implications for compliance.

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Hyuk Kwon (2026) studied this question.

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