중소기업의 원산지(포괄)확인서 발급 시 문제점에 대한 사례분석 연구

Abstract

As of November, 2016, Korea has entered into FTAs with 52 countries, and a Certificate of Origin is required for the application of preferential tariffs. Origin management, in accordance with the Certificate of Origin, shall be based on the country of origin information, from the supply and demand stage of raw materials to the end of the production process. The Declaration of Origin, which is a document proving the country of origin in the domestic trade relationship, is required to be issued even from companies that don't export. However, due to the fact that companies issue these autonomously, their credibility and reliability are reliant on the company's own capabilities and could be deficient. Since the Korea-China FTA has been in effect from December of 2015, it is expected that the Verification of Origin will increase drastically and even companies that do not export a lot will be held responsible to issue Declaration of Origin. This study looks in depth at 21 Korean Small and Medium Enterprises (SMEs), including SMEs that do not export, to find out what kind of problems SMEs can have when they issue the Declaration of Origin. This study analyzed the problems based on the types of factors derived from previous studies; Recognition and Application of FTA, Understanding of the rules of origin, Current state of origin management and Concerns over disclosure of details of the originating agent and the originating data. In order for companies, that have no experience in export, to have FTA awareness and access to information, they will need policy changes, promotion, education, and support from the government. Also, since the companies should recognize the responsibilities of the changes in the trade environment and adjust their origin management systems accordingly, this study presents policy implications resulting from this analysis.