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📋 Korean Law Insight | International Trade & Customs Law

By Attorney NOH UJIN | HANBYOL LAW LLC, Seoul

Korea FTA Utilization and Rules of Origin: A Practical Compliance Guide for Foreign Exporters

South Korea has one of the world's most extensive free trade agreement (FTA) networks, with 21 FTAs in force covering 59 countries as of 2026. These agreements—ranging from the Korea-US FTA (KORUS), Korea-EU FTA, Korea-ASEAN FTA, the Regional Comprehensive Economic Partnership (RCEP), to bilateral agreements with major trading partners—offer significant tariff reduction or elimination opportunities for foreign exporters. However, unlocking these benefits requires careful compliance with Rules of Origin (RoO) requirements, which remain one of the most misunderstood and enforcement-prone areas of Korean trade law.

This guide provides foreign exporters, manufacturers, and their legal counsel with a practical framework for understanding Korean FTA utilization, Rules of Origin compliance, and the legal risks of non-compliance under Korean customs and trade law.

1. Korea's FTA Network: Key Agreements for Foreign Exporters

Korea's major FTAs of relevance to foreign exporters include:

FTA	Effective Date	Key Benefit
KORUS (Korea-US FTA)	March 2012	Elimination/reduction of tariffs on most goods; IP protection enhancements
Korea-EU FTA	July 2011	Near-zero tariffs on industrial goods; strong regulatory convergence
RCEP	February 2022	15-nation Asia-Pacific network including ASEAN, China, Japan, Australia
Korea-China FTA	December 2015	Progressive tariff elimination on key trade sectors
Korea-UK FTA	January 2021	Continuity of Korea-EU terms post-Brexit
Korea-ASEAN FTA	June 2007	Tariff elimination across most ASEAN goods categories
Korea-Australia FTA	December 2014	Substantial tariff elimination; agricultural and mineral goods

2. Rules of Origin: The Foundation of FTA Benefits

Rules of Origin (RoO) determine whether a product qualifies as "originating" in a particular country for purposes of receiving FTA preferential tariff treatment. For goods entering Korea from FTA partner countries, the Korea Customs Service (KCS) rigorously applies RoO to prevent "origin fraud"—falsely claiming FTA origin to evade standard tariffs.

The three primary methods for establishing origin under Korean FTAs are:

2.1 Wholly Obtained (WO)

Products entirely produced or obtained in a single FTA partner country (e.g., agricultural products, minerals, livestock born and raised in that country). This is the simplest RoO criterion and the least controversial.

2.2 Substantial Transformation

For manufactured goods incorporating inputs from multiple countries, the product must undergo "substantial transformation" in the FTA partner country. Korea's FTAs apply transformation criteria primarily through:

Change in Tariff Classification (CTC): The finished product must be classified under a different HS tariff heading/subheading than the non-originating inputs. The specific CTC requirement varies by FTA and product (e.g., Change in Chapter (CC), Change in Heading (CH), or Change in Subheading (CS)).
Regional Value Content (RVC): A minimum percentage of the product's value must originate in the FTA partner country. Common thresholds are 40–60% depending on the FTA and product. Korea typically uses either the Build-Up method (originating content / total value × 100) or the Build-Down method (total value minus non-originating content / total value × 100).
Specific Process Rules (SPR): Certain products (particularly textiles, chemicals, electronics) must undergo specific manufacturing processes in the FTA partner country regardless of cost or tariff classification changes.

2.3 Cumulation Provisions

Many Korean FTAs allow cumulation—treating materials or processing from multiple FTA partner countries as originating. For example, under RCEP, inputs from any RCEP member country can be cumulated to meet origin requirements, which is particularly valuable for complex multinational supply chains in electronics and automotive manufacturing.

3. Certification of Origin: Self-Certification vs. Third-Party Certification

Korea's FTAs use varying origin certification systems:

Approved Exporter Self-Certification: Under Korea-EU FTA, exporters with "approved exporter" status (granted by their home country customs authority) can self-certify origin on invoices. Shipments under EUR 6,000 can be self-certified by any exporter.
Certificate of Origin (CO) issued by authorized bodies: Under KORUS, the exporter self-certifies origin, but for many Asian FTAs (Korea-ASEAN, Korea-China), a CO issued by the exporting country's Chamber of Commerce or Customs Authority is required.
RCEP Self-Certification: RCEP allows both institutional certification and approved exporter/certified exporter self-certification, depending on the importing/exporting party's election.

Foreign exporters must ensure their Certificate of Origin or self-certification statement accurately reflects the RoO calculation methodology and includes all mandatory data fields required by the specific FTA. Errors in CO documentation are a leading cause of FTA duty investigations by the KCS.

4. Korean Customs Verification and FTA Audit Procedures

The Korea Customs Service (KCS, 관세청) has the authority to conduct post-import origin verification up to five years after the import date. Verification methods include:

Documentary Review: Requesting production records, BOM (bill of materials), supplier declarations, and origin calculation worksheets from the importer
Direct Exporter Verification: Under most Korean FTAs, the KCS can send verification requests directly to the exporting country's customs authority, which then audits the exporter
On-Site Verification Visits: For high-value or high-risk sectors, the KCS may conduct joint verification visits to the foreign manufacturer's facilities (with consent or through the FTA partner customs authority)

If verification reveals that the claimed origin is incorrect and FTA duty rates were improperly applied, the KCS will issue a duty reassessment notice requiring payment of the full standard (MFN) tariff rate plus interest and potentially customs penalties of up to 40% of the underpaid duties.

5. Common Compliance Failures and Legal Risks

Foreign exporters commonly face the following RoO compliance problems:

Incorrect HS Classification: Using incorrect HS codes in the CO means the CTC test is not properly assessed. HS classification disputes between exporters and KCS are common.
Insufficient RVC Documentation: Failing to maintain contemporaneous cost records, supplier declarations, and BOM documentation sufficient to support the RVC calculation. The burden of proof lies with the importer/exporter.
Transshipment/Circumvention Issues: Routing goods through third countries (e.g., passing goods through an ASEAN country to use Korea-ASEAN FTA rates) without sufficient processing constitutes origin fraud.
Minimal Operations Rule: Minimal operations (sorting, packaging, labeling, diluting, etc.) do not confer origin, even if technically conducted in an FTA partner country. Many FTAs explicitly list prohibited minimal operations.
Supplier Declaration Failures: Relying on outdated or inaccurate supplier declarations for non-originating input cost calculations.

6. Advance Rulings: Managing Origin Uncertainty

Foreign exporters uncertain about whether their products qualify for FTA preferential rates may apply for an Advance Ruling (사전심사) from the KCS. An advance ruling provides a binding determination of origin (and HS classification) for a specific product before export. Key features:

Processing time: approximately 30 days from complete application
Valid for 3 years from issuance
Binding on the KCS; exporters can rely on the ruling for customs clearance
Application requires submission of product descriptions, manufacturing process details, BOM, and RoO analysis

7. FTA Duty Drawback and Recovery

Korean importers who paid standard (MFN) tariffs but later discover their goods qualified for FTA preferential rates can claim a duty refund (사후 적용). The retrospective FTA claim must be filed within one year of import. Required documentation includes a valid CO or origin declaration covering the import period. This is a significant opportunity for foreign exporters whose Korean customers may have been overpaying customs duties.

8. RCEP-Specific Considerations for Asian Supply Chains

The Regional Comprehensive Economic Partnership (RCEP), effective February 2022, covers Korea, China, Japan, Australia, New Zealand, and 10 ASEAN nations. RCEP's unique features for supply chain compliance include:

Cumulation across all 15 members: inputs from any RCEP country can contribute to origin. This dramatically simplifies origin calculations for Asian supply chains.
Harmonized RoO schedules: RCEP uses a single consolidated product-specific RoO annex, reducing the need to track different rules per bilateral FTA.
Back-to-back CO issuance: Allows intermediary countries to issue new COs based on original COs, facilitating re-exportation while preserving FTA benefits.
RCEP vs. existing bilateral FTAs: For imports from China, Japan, ASEAN, or Australia, importers must compare RCEP tariff rates against existing bilateral FTA rates—RCEP is not always superior.

📌 Official References

Frequently Asked Questions (FAQ)

Q1: How do I know which FTA rate applies to my product exported to Korea?

First, correctly classify your product using the Korean HS tariff schedule (available on the KCS portal). Then identify all FTAs between Korea and your export country that are in force. Compare the preferential tariff rate under each applicable FTA and the standard MFN rate. Use the lowest available rate—but ensure you can satisfy the RoO requirements for that FTA. HANBYOL LAW LLC can conduct a tariff rate optimization analysis for your product portfolio.

Q2: Can I use multiple FTAs simultaneously for different components of my product?

Generally, only one FTA governs origin determination per shipment. However, under cumulation provisions (especially RCEP), inputs from multiple FTA member countries can be combined to meet origin requirements under a single FTA framework. The key constraint is that you must identify one FTA under which the finished product is claimed as originating.

Q3: What happens if my Korean customer's import is audited and origin is rejected?

If the KCS rejects the claimed FTA origin, the Korean importer becomes liable for the difference between the FTA preferential rate and the standard MFN rate, plus interest (currently approximately 8% per annum on unpaid duties) and potential penalties of up to 40% of the underpaid amount. The exporter may also face penalties in their home country if the false CO was issued by a government authority based on exporter-supplied data. Legal disputes can be complex and cross-border.

Q4: What records must I maintain to support RoO compliance, and for how long?

Both exporters and importers should retain: (1) Bill of Materials (BOM) for all products claiming FTA origin; (2) supplier declarations for all non-originating inputs; (3) production/manufacturing records demonstrating substantial transformation; (4) cost records supporting any RVC calculation; (5) the original CO or self-certification documents; and (6) HS classification support documentation. Korea generally requires retention for 5 years from the date of the import/export transaction, as that is the KCS audit statute of limitations.

Q5: What is "origin fraud" and what are the criminal consequences in Korea?

Origin fraud under Korean law includes falsely claiming FTA origin on a CO or self-certification to obtain reduced tariffs. This can constitute a violation of the Customs Act (관세법) with penalties including: administrative fines up to 5× the evaded customs duty amount, criminal prosecution for tax evasion with imprisonment up to 3 years, and blacklisting from future Customs Clearance Compliance Programs (AEO). Korea takes origin fraud very seriously, particularly following increased KCS enforcement since 2023.

Q6: How does the KORUS FTA differ from other Korean FTAs in origin certification?

Under KORUS, there is no government-issued CO requirement. Instead, exporters self-certify origin using an origin certification statement on a commercial invoice, bill of lading, or other trade document. The self-certification must include the certifier's name, company, address, and a statement that the goods originate in the US (or Korea) per KORUS rules. US exporters must be prepared to provide supporting documentation during KCS verification. This self-certification model differs significantly from FTAs requiring chamber-issued COs.

Q7: What is the process for obtaining an Advance Ruling from the KCS on origin?

Applications for origin advance rulings are submitted to the KCS Origin Verification Division (원산지조사과) via the UNI-PASS customs clearance system or by post. Required documents include a product description, technical specifications, BOM, manufacturing flowchart, RoO analysis showing the applicable FTA rule and how it is satisfied, and supporting supplier information. The KCS issues a binding ruling within 30 days (extendable by 15 days if additional information is requested). The ruling is valid for 3 years and provides regulatory certainty for export planning.

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📋 韩国法律洞察 | 国际贸易与海关法

作者：NOH UJIN 律师 | HANBYOL LAW LLC，首尔

韩国FTA利用与原产地规则：外国出口商实务合规指南

韩国拥有全球最广泛的自由贸易协定（FTA）网络之一，截至2026年，已与59个国家/地区签署21份FTA，涵盖韩美FTA（KORUS）、韩欧FTA、韩国-东盟FTA、《区域全面经济伙伴关系协定》（RCEP）等主要协定。这些协定为外国出口商提供了大幅关税削减乃至零关税的机遇，但享受优惠关税待遇的前提是严格遵守原产地规则（RoO），这也是韩国贸易法中最易被误解且执法最为严格的领域之一。

1. 韩国主要FTA概览

FTA	生效日期	主要优惠
韩美FTA（KORUS）	2012年3月	大多数商品关税取消/降低；知识产权保护增强
韩欧FTA	2011年7月	工业品近零关税；法规趋同
RCEP	2022年2月	涵盖东盟、中国、日本、澳大利亚等15个成员方
韩中FTA	2015年12月	主要贸易领域关税逐步取消
韩英FTA	2021年1月	脱欧后延续韩欧FTA条款

2. 原产地规则：FTA优惠的核心

原产地规则决定商品是否被认定为特定国家的"原产品"以获得FTA优惠关税。韩国关税厅（KCS）严格执行原产地规则以防止"原产地欺诈"。主要认定方式：

完全获得（WO）：产品完全在单一FTA伙伴国生产或获得（如农产品、矿产品）。
实质性转变：通过税则归类改变（CTC）、区域价值含量（RVC，通常为40%~60%）或特定工序规则（SPR）来认定。
累积条款：允许来自多个FTA伙伴国的材料或加工工序合并计算，在RCEP项下尤为重要。

3. 原产地证明方式

不同FTA采用不同的原产地证明制度：韩欧FTA采用出口商自我证明（批准出口商）；KORUS采用出口商自我声明；韩国-东盟、韩中FTA通常需由出口国商会或海关机构签发原产地证书（CO）；RCEP允许机构证明和批准出口商自我证明并行。

4. 韩国海关核查与FTA审计

韩国关税厅（KCS）有权在进口之日起五年内开展事后原产地核查，包括文件审查、直接向出口商原产地当局发出核查请求以及现场核查。若核查显示FTA关税税率被错误适用，KCS将发出税款追缴通知，要求补缴全额普通关税（MFN税率）及利息，并可处最高40%未缴税款的罚款。

5. 常见合规问题

HS编码错误分类导致税则归类改变测试无法正确评估
缺乏支持RVC计算的成本记录和供应商声明
借道第三国的转口/规避行为（原产地欺诈）
将最小操作（分拣、包装、贴标等）误认为实质性转变
依赖过时或不准确的供应商声明

6. 预裁定：管理原产地不确定性

对产品是否符合FTA优惠税率存在不确定性的出口商，可向KCS申请原产地预裁定（사전심사），有效期3年，对KCS具有约束力，大大减少通关风险。

7. RCEP对亚洲供应链的特殊意义

RCEP的全成员累积条款允许来自任意成员方的投入物合并计算，统一的产品特定原产地规则附件简化了合规工作，对于跨国电子和汽车供应链尤为有利。

📌 官方参考资料

常见问题解答（FAQ）

Q1：如何确定适用于我的产品的FTA税率？

首先用韩国HS税则对产品进行正确归类，然后识别所有对韩生效的FTA，比较各FTA优惠税率与普通MFN税率，选择最低可用税率并确保能满足该FTA的原产地规则。HANBYOL LAW LLC可为您的产品组合提供关税税率优化分析。

Q2：可以同时使用多个FTA吗？

通常每批货物只能适用一个FTA认定原产地。但在累积条款下（尤其是RCEP），来自多个成员方的投入物可合并计算以满足原产地要求。

Q3：若韩国客户进口被审计且原产地被否认，会发生什么？

韩国进口商须补缴FTA优惠税率与MFN税率之间的差额，加收约8%的年利息，并可能被处最高40%未缴税款的罚款。出口商也可能在本国面临处罚。

Q4：需要保留哪些记录以支持原产地合规，保留多久？

应保留：物料清单（BOM）、供应商声明、生产记录、成本记录（支持RVC计算）、原产地证书或自我证明文件以及HS归类支持文件。韩国要求保留期为进出口交易之日起5年。

Q5：什么是"原产地欺诈"，在韩国的刑事后果是什么？

原产地欺诈包括在原产地证书或自我声明上虚假申报以获取低关税，可构成违反《关税法》，面临：最高逃税额5倍的行政罚款、最高3年有期徒刑的刑事追诉，以及被取消AEO认证资格。

Q6：KORUS的原产地证明与其他FTA有何不同？

KORUS无需政府签发的原产地证书，出口商在商业发票、提单等贸易单据上自我声明原产地，需注明证明人信息及符合KORUS规则的声明。核查时须提供支持文件。

Q7：如何向KCS申请原产地预裁定？

通过UNI-PASS通关系统或邮寄方式向KCS原产地调查科提交申请，需提供产品说明、规格、BOM、生产流程图及原产地规则分析文件。KCS在30天内（可延长15天）出具具有约束力的裁定，有效期3年。

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📋 韓国法律インサイト | 国際貿易・関税法

著者：NOH UJIN 弁護士 | HANBYOL LAW LLC、ソウル

韓国FTA活用と原産地規則：外国輸出者のための実務コンプライアンスガイド

韓国は世界最広水準のFTAネットワークを持ち、2026年時点で59か国・地域と21件のFTAを締結しています。KORUS（韓米FTA）、韓EU FTA、RCEP、韓中FTA等の主要協定は外国輸出者に大幅な関税削減・撤廃のメリットをもたらしますが、その恩恵を享受するには原産地規則（RoO）への厳格な準拠が不可欠です。

1. 韓国の主要FTA

FTA	発効日	主なメリット
KORUS（韓米FTA）	2012年3月	多数商品の関税撤廃・削減、IP保護強化
韓EU FTA	2011年7月	工業品ほぼゼロ関税、規制調和
RCEP	2022年2月	ASEAN・中国・日本・豪州等15か国カバー
韓中FTA	2015年12月	主要貿易分野の段階的関税撤廃
韓英FTA	2021年1月	Brexit後の韓EU FTA条件継続

2. 原産地規則：FTA恩恵の基盤

韓国税関（KCS）は原産地詐称を防ぐため原産地規則を厳格に適用します。主な認定基準：

完全取得（WO）：単一のFTA相手国で完全に生産・取得した産品
実質的変更：関税分類変更（CTC）、域内付加価値比率（RVC、通常40〜60%）、特定工程規則（SPR）
累積条項：複数FTA相手国の材料・加工の合算（RCEPで特に重要）

3. 原産地証明方式

韓EU FTAは承認輸出者自己証明、KORUSは輸出者自己宣言、韓国-ASEAN・韓中FTAは政府機関発行CO、RCEPは機関証明と自己証明の両方を採用しています。

4. KCS事後検証・FTA監査

KCSは輸入日から5年以内に事後原産地検証を実施できます。文書審査、輸出国税関への直接照会、現地訪問調査が含まれます。虚偽原産地が判明した場合、MFN関税との差額、利息（年約8%）、および未納税額の最大40%の追徴金が課されます。

5. よくある原産地コンプライアンス問題

HSコードの誤分類によるCTCテスト評価の誤り
RVC計算を支えるコスト記録・サプライヤー宣言の不備
第三国経由の転送・迂回（原産地詐称）
最小工程（仕分け・梱包・ラベリング等）の実質的変更への誤認

6. 事前裁定：原産地の不確実性管理

KCSへの原産地事前裁定（사전심사）申請により、輸出前に拘束力ある原産地判定を取得できます（有効期間3年）。

7. RCEPのアジアサプライチェーンへの意義

全15か国の累積条項、統一された産品別原産地規則、バック・トゥ・バックCO発行が可能であり、複雑なアジアサプライチェーンのコンプライアンスを大幅に簡素化します。

📌 公式参考資料

よくある質問（FAQ）

Q1：製品に適用されるFTA税率はどのように確認しますか？

韓国HSタリフスケジュールで正確にHSコードを分類し、韓国との発効FTAを特定します。各FTA優惠税率とMFN税率を比較し、原産地規則を満たせる最低税率を選択します。HANBYOL LAW LLCが製品ポートフォリオの関税最適化分析を提供します。

Q2：複数のFTAを同時に使用できますか？

原則として1つの輸送品には1つのFTAが適用されます。ただし累積条項（特にRCEP）の下では複数成員方からの投入物を合算できます。

Q3：韓国の顧客の輸入が監査され原産地が否認された場合どうなりますか？

韓国輸入者がFTA優惠税率とMFN税率の差額を補填し、年約8%の利息と未納税額の最大40%の罰金を負担します。輸出者も本国で処罰を受ける可能性があります。

Q4：原産地コンプライアンスを支える記録はいつまで保管が必要ですか？

BOM、サプライヤー宣言、製造記録、コスト記録、CO・自己証明文書、HS分類サポート文書を輸出入取引日から5年間保管する必要があります（KCS監査の時効に対応）。

Q5：「原産地詐称」とは何で、韓国での刑事的結果は？

COや自己宣言での虚偽の原産地申告は関税法違反となり、逃税額の最大5倍の行政罰金、最大3年の懲役刑、AEO認証の取り消しに直面します。

Q6：KORUSは他のFTAとどのように異なりますか？

KORUSは政府発行COを必要とせず、輸出者が商業送り状等の貿易書類上で自己宣言します。証明者情報とKORUS規則に基づく原産地声明を記載し、検証時に支持文書を提供できる体制が必要です。

Q7：KCSへの原産地事前裁定の手続きは？

UNI-PASSまたは郵送でKCS原産地調査課に申請し、製品説明・技術仕様・BOM・製造フロー・原産地規則分析文書を提出します。30日以内（15日延長可）に拘束力ある裁定が発行され、3年間有効です。

📚 関連記事

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Por el Abogado NOH UJIN | HANBYOL LAW LLC, Seúl

Utilización de TLC de Corea y Reglas de Origen: Guía Práctica de Cumplimiento para Exportadores Extranjeros

Corea del Sur posee una de las redes de acuerdos de libre comercio (TLC) más extensas del mundo, con 21 TLC en vigor que abarcan 59 países en 2026. Estos acuerdos—desde el KORUS (TLC Corea-EE.UU.), TLC Corea-UE, TLC Corea-ASEAN, la Asociación Económica Integral Regional (RCEP), hasta acuerdos bilaterales—ofrecen oportunidades significativas de reducción o eliminación arancelaria para exportadores extranjeros. Sin embargo, acceder a estos beneficios requiere el cumplimiento estricto de las Reglas de Origen (RoO), que siguen siendo una de las áreas más incomprendidas y con mayor escrutinio de la ley comercial coreana.

1. Red de TLC de Corea

TLC	Fecha de entrada en vigor	Beneficio clave
KORUS (TLC Corea-EE.UU.)	Marzo 2012	Eliminación/reducción de aranceles en la mayoría de bienes
TLC Corea-UE	Julio 2011	Aranceles casi nulos en bienes industriales
RCEP	Febrero 2022	Red de 15 países Asia-Pacífico
TLC Corea-China	Diciembre 2015	Eliminación progresiva de aranceles en sectores clave
TLC Corea-Reino Unido	Enero 2021	Continuidad de términos Corea-UE post-Brexit

2. Reglas de Origen: El Fundamento de los Beneficios del TLC

Las RoO determinan si un producto califica como "originario" de un país para recibir trato arancelario preferencial. Los tres métodos principales en los TLC de Corea son: (1) Enteramente obtenido (WO); (2) Transformación sustancial mediante cambio de clasificación arancelaria (CTC), contenido de valor regional (RVC, generalmente 40–60%) o reglas de proceso específico (SPR); y (3) Acumulación entre miembros del TLC.

3. Certificación de Origen

Los sistemas varían: el TLC Corea-UE permite autocertificación por exportadores aprobados; KORUS usa autodeclaración del exportador; los TLC Corea-ASEAN y Corea-China requieren CO emitido por autoridades competentes; RCEP acepta ambos sistemas.

4. Verificación Aduanera Coreana

El Servicio de Aduanas de Corea (KCS) puede realizar verificaciones de origen hasta cinco años después de la importación, mediante revisión documental, consultas directas a autoridades de países exportadores y visitas in situ. Si se detecta origen incorrecto, el importador coreano debe pagar la diferencia entre la tasa preferencial y la MFN, más intereses (~8% anual) y multas de hasta el 40% del monto no pagado.

5. Fallos Comunes de Cumplimiento

Clasificación HS incorrecta que impide evaluar correctamente el CTC
Documentación insuficiente para respaldar el cálculo de RVC
Triangulación/circunvención mediante terceros países sin procesamiento suficiente
Operaciones mínimas confundidas con transformación sustancial
Declaraciones de proveedores desactualizadas o inexactas

6. Resoluciones Anticipadas

Los exportadores pueden solicitar una Resolución Anticipada (사전심사) vinculante del KCS antes de exportar, válida por 3 años y procesada en aproximadamente 30 días.

7. RCEP y las Cadenas de Suministro Asiáticas

La acumulación entre todos los 15 miembros del RCEP, el anexo unificado de RoO por producto y la posibilidad de emisión de CO back-to-back simplifican significativamente el cumplimiento para cadenas de suministro multinacionales en electrónica y automoción.

📌 Referencias Oficiales

Preguntas Frecuentes (FAQ)

P1: ¿Cómo determino qué tasa TLC aplica a mi producto exportado a Corea?

Clasifique correctamente su producto con el arancel HS coreano, identifique todos los TLC vigentes entre Corea y su país, compare las tasas preferenciales de cada TLC con la MFN y seleccione la más baja que pueda cumplir con sus RoO. HANBYOL LAW LLC puede realizar un análisis de optimización arancelaria para su portafolio de productos.

P2: ¿Puedo usar múltiples TLC simultáneamente?

Generalmente se aplica un solo TLC por envío para determinar el origen. Sin embargo, bajo las cláusulas de acumulación (especialmente RCEP), los insumos de múltiples países miembros pueden combinarse para cumplir los requisitos de origen.

P3: ¿Qué sucede si la importación de mi cliente coreano es auditada y se rechaza el origen?

El importador coreano debe pagar la diferencia entre la tasa preferencial TLC y la MFN, más intereses (~8% anual) y multas de hasta el 40% del monto no pagado. El exportador también puede enfrentar sanciones en su país de origen.

P4: ¿Qué registros debo conservar y por cuánto tiempo?

BOM, declaraciones de proveedores, registros de producción, registros de costos (para RVC), CO o declaraciones de origen, y documentación de soporte de clasificación HS. Corea exige conservación por 5 años desde la fecha de transacción.

P5: ¿Qué es el "fraude de origen" y cuáles son las consecuencias penales en Corea?

Declarar falsamente el origen TLC para obtener aranceles reducidos viola la Ley de Aduanas, con multas administrativas de hasta 5 veces el monto evadido, procesamiento penal con hasta 3 años de prisión, y cancelación de la certificación AEO.

P6: ¿En qué se diferencia el KORUS de otros TLC en la certificación de origen?

KORUS no requiere CO gubernamental; los exportadores se autocertifican en facturas comerciales u otros documentos de comercio, incluyendo información del certificante y declaración de origen conforme a KORUS. Deben mantener documentación de soporte disponible para verificación.

P7: ¿Cómo se solicita una Resolución Anticipada de origen al KCS?

Se presenta ante la División de Verificación de Origen del KCS vía UNI-PASS o correo postal, con descripción del producto, BOM, diagrama de fabricación y análisis de RoO. El KCS emite una resolución vinculante en 30 días (prorrogable 15 días), válida 3 años.

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