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

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.

Abstract