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TITLE Supreme Court Decision 2017Du63726 Decided February 14, 2019【Revocation of Disposition Imposing Customs Duty, etc.】 [full Text]
Summary
[1] In the event that there is a difficulty in the submission of evidentiary documents as prescribed by Rule 19 of Appendix 1 (Operational Certification Procedures for the Rules of Origin), Annex 3 of the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Cooperation among the Governments of the Republic of Korea and the Member Countries of the Association of Southeast Asian Nations, whether the submission of other reliable documents may be deemed as substitutable (affirmative)
Whether the conventional tariff may be deemed inapplicable by readily concluding that the requirements for direct consignment pursuant to the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Cooperation among the Governments of the Republic of Korea and the Member Countries of the Association of Southeast Asian Nations are not satisfied solely on the basis that “a through bill of lading (B/L)” under Subparagraph (a) of the foregoing Rule 19 was not submitted (negative)
[2] In cases where a taxpayer has requested the application of a conventional tariff during or after import declaration pursuant to Article 10 of the former Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, and the head of a customs office granted the request following a perfunctory examination process, whether granting such request may be deemed as the relevant customs office having expressed a public opinion of non-taxation (negative)
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