Earticle

Since the establishment of diplomatic relations in 1992, China has developed into Korea's largest exporter. With the Korea-China FTA in 2015 and the RCEP in 2020, conditions have been created for Korean exporters to China to selectively utilize multiple FTA structures. In this regard, this paper studied guidelines and business models for Korean consumer goods exporters to utilize multiple FTAs. First, we designed a guideline by selectively utilizing multiple FTAs based on the criteria for determining the country of origin. In addition, ① a model by changing and combining the composition of raw materials among food products exported to China, ② a model to which the HS code was changed and applied by adjusting the composition of raw materials among foods exported to China, ③ a model that was changed to a classification favorable to the Korea-China FTA through a change in the HS code classification, ④ a model that reduced customs clearance costs by utilizing conditions for exemption from submission of certificates were suggested.

IncotermsⓇ 2010 DDP 규칙하에서 매도인은 목적지까지 물품을 운송하는데 수반하는 모든 위험의 부담과 물품의 수출통관 및 수입통관을 모두 하여야 하고, 수출관세 및 수입관세를 부담하여야 한다. 동 규칙은 매도인의 최대의무를 표방하고 있으며, 적용시 일부 국가에서는 수입통관 절차가 복잡하고 관련 법령에 따라 제한될 수 있으므로해당국에 대한 지식을 갖고 있는 매수인이 하는 것이 최선일 수도 있다. 본 연구는 IncotermsⓇ 2010 DDP 규칙을활용한 FTA 비즈니스 모델 사례와 그 시사점에 대해 살펴보았으며, IncotermsⓇ 2010 DDP 규칙을 활용하여 FTA효과를 향유하고자 하는 우리 기업에게 다음과 같은 실무적 유의점을 제시하고자 한다. 무역거래시 DDP 규칙의정확한 적용을 위해서는 IncotermsⓇ 2010의 서문 및 안내문의 법적지위에 대한 이해, 무역거래에서 발생하는 비용부담의 숙지, 물품인도장소의 구체적 명시, 매매계약에 일치하는 서류의 제공이 필요하다. 또한, FTA 협정상의원산지 결정기준과 관련하여 수입국의 수입통관 절차와 법령 확인, 품목별 원산지결정의 충족기준 파악, 직접운송원칙 요건의 확인, 원산지검증에 대한 대비 등이 필요하다.

Under the Incotermsⓡ 2010 DDP rule, the seller is responsible for arranging carriageand delivering the goods at the named place, cleared for import and all applicable taxesand duties paid(e.g. VAT). This rule places the maximum obligation on the seller, and isthe only rule that requires the seller to take responsibility for import clearance andpayment of taxes and/or import duty. These last requirements can be highly problematicfor the seller. In some countries, import clearance procedures are complex andbureaucratic, and so best left to the buyer who has local knowledge. The purpose of thisstudy is to examine the case and its implications of the FTA business model using DDPrule in the Incotermsⓡ 2010. Results of the study show that several implications based onthe case are offered. The Korean firms need to do the following: legal status of theintroduction and guidance note of Incotermsⓡ 2010, aware of the costs arising from trade,state of place of delivery of goods, provide of documents that match the contract of sale,confirm of import customs clearance of import country, understand of product specificorigin decision criteria, confirm of direct transport requirements and prepare for originverification.