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UTILIZE FTAs/GSPs Post-Verification of Origin Retention of Related Documents

Retention of Related Documents

Guideline on the storage of related documents used
for issuing origin certificates

Background

Record keeping of related data is essential in the customs verification system, and exclusion of treaty tariffs and penalties are imposed when storing or submitting to the customs clearance. Therefore, by presenting record-keeping guidelines to import and export companies, we aim to improve the new confidence of origin and maximize the utilization of FTA.

Overview

Document Retention and Submission Obligations
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The importer who has applied for the application of the tariff under the agreement with the exporter or producer shall keep the documents prescribed in each agreement, including the documents stipulated in Article 10 of the Enforcement Decree of the FTA Special Act, for a certain period of time, and if requested, submit them within the requested time period.
Country of Origin Proof Materials
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The materials to prove the country of origin are not limited to the data presented in these guidelines, but the type and method of evidence may vary depending on the object of verification, and if the country of origin cannot be proved by other materials and methods other than the presented evidence, it may be considered that the country of origin of the product cannot be confirmed.
False Submission or Insufficient Evidence
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If you fail to keep or submit a false submission, or fail to provide sufficient evidence to confirm the country of origin, you may be subject to administrative penalties such as exclusion from the application of treaty tariffs and fines and penalties stipulated in the FTA Special Act.
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