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<p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p><p>무역·국제거래 전문 법률서비스를 제공하는 김&amp;리 법률사무소입니다. 김&amp;리 법률사무소가 비특혜 <a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a 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href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a 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href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a 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타국산일 경우 적용될 수 있는 높은 관세율을 피하도록 합니다.​비특혜 원산지증명서가 필요한 대표적인 경우가 미국이나 EU에 수출할 때입니다.미국이나 EU에서 멕시코, 중국 등 특정 국가에 높은 관세율을 부과하고 있다면 한국산임을 입증해야 합니다.​문제는 원료와 자재가 한국산이 아닐 경우입니다.원료와 자재가 외국산이라 하더라도 일정한 요건을 충족하게 되면 한국산으로 인정받을 수 있습니다.하지만 단순히 서류만 제출한다고 한국산으로 결정되지는 않습니다.공정과정과 공정별 투입 원료·자재를 고려하여 원산지 판단이 필요합니다.​대외무역법에 따른 판단 기준은?비특혜 원산지증명서는 대외무역법에 따라 발급됩니다.대외무역법에서는 '완전생산기준'과 '실질적 변형기준'에 따라 원산지를 결정하도록 하고 있습니다.먼저, 완전생산기준은 원료 채취부터 최종 생산까지 전 과정이 한 국가에서 이루어진 경우에만 충족됩니다.다만 한국 내에서 모든 과정이 이루어지기는 어렵기 때문에 완전생산기준을 충족하는 경우는 드뭅니다.​실무에서는 실질적 변형기준을 중심으로 원산지를 결정하는 것이 일반적입니다.이때 단순 조립이나 외관 변경만으로는 실질적 변형이 인정되기 어렵습니다.실질적 변형으로 인정되기 위해서는 한국 내에서 제품의 용도·성질·경제적 가치에 '본질적인 특성'이 부여되어야 합니다.김&amp;리 법률사무소 실제 사례와 전문가의 대응A사는 미국 수출을 진행 중이었습니다.다만 핵심 원료 및 자재가 중국산이었습니다.이에, 바로 미국에 수출을 할 경우 중국산으로 결정되어 높은 관세가 부과될 수 있었습니다.​A사는 미국의 높은 관세를 피하기 위해 한국산임을 증빙할 <a href='https://www.8282kc.com/Front/Board/Bbs_V.asp?gMnu1=205&gMnu2=20517&sBB_CODE=41&shCt=&shCol=&shKey=&shGo=1&sBBS_SEQ=3671&shMemCode=0' data-kw='<a 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발급이 필요한 상황이었습니다.​또한 한국 내 제조공정만으로 한국산 인정이 가능한지 여부가 불명확하였습니다.​[김&amp;리 법률사무소 전문가의 해결]김&amp;리 법률사무소가 제조공정과 원료 및 자재의 비율 등을 상세히 분석하였습니다.이에 다음과 같은 순서로 자문을 진행하였습니다.​1. 기존 공정의 한계에 따른 한국산 결정 불가능먼저 현재 제조공정에 따라 HS 세번 변경 여부, 가공의 정도, 부가가치 생성 여부 등을 종합적으로 검토하였습니다.그러나 해당 공정은 단순 가공의 범위를 벗어나지 못하였기에 실질적 변형으로 보기에는 어려움이 있었습니다.즉, 현 상태로는 한국산 원산지로 결정되기 어렵다는 결론이었습니다.따라서 비특혜 원산지증명서라고 하더라도 한국산으로 미국에서 통관을 할 경우 미국 CBP에서 문제삼을 가능성이 높았습니다.​2. 미국 관련 법령에 따른 재검토김&amp;리 법률사무소는 한국법에 따른 판단에서 그치지 않고 미국의 비특혜 원산지 결정 기준으로 다시 검토를 진행하였습니다.미국 기준과 CBP 사례에 비추어도 지금 제조공정으로는 중국산으로 결정될 확률이 높아보였습니다.일정 수준 이상으로 제품이 변경되었다고 보기 어려웠기 때문입니다.다만 제품의 기능·성질·경제적 가치가 한국내에서 어느 정도까지 변경되어야 하는지는 도출할 수 있었습니다.​3. 제조공정 변경 방향 제시앞선 검토를 바탕으로 김&amp;리 법률사무소는단순 가공 이상이 될 수 있는 제조공정 식별한국에서 필수로 진행해야 할 제조공정 설계원산지 판단에 유리할 수 있도록 원료·자재 변경실질적 변형으로 평가될 수 있도록 제조공정 단계 변경를 중심으로 구체적인 제조공정 변경안을 제공하였습니다.​특히 고객님이 최대한 이익을 남길 수 있는 구조를 마련하는 것이 핵심이었습니다.이에 고객님은 해당 자문을 토대로 제조공정을 변경 및 조정하였습니다.그 결과 무사히 한국산 비특혜 원산지증명서로 미국내 수출에 성공하였습니다.김&amp;리 법률사무소 무역 전문 변호사의 성공적인 자문원산지 문제,수출·수입 전에 반드시짚고 넘어가야 합니다.원산지 문제를 사후적으로 해결하는 것은 매우 어렵