[별지 제7호 서식] 최빈개발도상국 특혜 원산지증명서

1. Exporter (business Name, address, country)			Reference No. Certificate of Origin for Preferential Tariff for Least-Developed Countries (Combined declaration and certificate) Issued in ......................(country) See notes overleaf
2. Importer (business name, address, country)
3. Means of transport and route			4. For official use
5. HS code	6. Marks and numbers of packages	7. Number and kind of packages: Description of goods			8.Origin criterion (see notes overleaf)	9.Gross weight or other quantity	10.Invoice No. and Date
11. Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in .................................................... (country) and that they comply with the origin requirements specified in the Presidential Decree on Preferential Tariff for Least-Developed Countries from .................................................... . (importing country) ................................................ Place and date, signature of authorized signatory				12. Certificate It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct ......................................... Place and date, signature and stamp of certifying authority

<Notes>

1. General Conditions

To qualify for preference, products must:

(a) fall within a description of products eligible for preference according to the Presidential Decree on Preferential Tariff for Least-Developed Countries of the Republic of Korea; and

(b) comply with the rules of origin set out in Article 5 of the Presidential Decree on Preferential Tariff for Least-Developed Countries. Each article in a consignment must qualify separately in its own right; and

(c) be consigned directly from the country of exportation to the Republic of Korea. However, the followings are considered as consigned from the country of exportation to the Republic of Korea:

(ⅰ) if it is proved that the product just passes through a non-originating territory for geographical reasons or is transshipped or temporarily stored in a bonded area of a non-originating territory; or

(ⅱ) the products re-exported into Korea after exported to a non-originating territory for display at exhibitions or fairs.

2. Entries to be made in box 8

Preferential products must be wholly or partly produced or obtained in the exporting country in accordance with the origin requirements set out in paragraph 1 and 2 of Article 5 of the Presidential Decree on Preferential Tariff for Least-Developed Countries.

(a) wholly produced or obtained products: enter the letter "A" in box 8.

(b) products not wholly produced or obtained: enter the letter "B" in box 8. Entry of letter "B" should be followed by the sum of the value of inputs originating from other countries than the exporting country or of undetermined origin, expressed as a percentage of the F.O.B. price of the exported products; (example "B" 40 per cent)

※ 최빈개발도상국 특혜 원산지증명서 작성요령

1. 일반조건

최빈개발도상국의 수출품은 아래의 조건을 충족시켜야 특혜관세를 적용받을 수 있습니다.

가. 대한민국의 「최빈개발도상국에 대한 특혜관세 공여 규정」에 따른 특혜품목이어야 합니다.

나. 대한민국의 「최빈개발도상국에 대한 특혜관세 공여 규정」 제5조(원산지규정)를 충족해야 하며, 운송되는 각 물품은 각각 원산지가 입증되어야 합니다.

다. 일반적으로 수출국에서 대한민국으로 직접 운송되어야 합니다. 다만, 다음의 경우에는 대한민국으로 직접 운송된 것으로 봅니다.

(1) 지리적 또는 운송상의 이유로 비원산지를 단순 경유하는 경우 또는 비원산지의 보세구역에서 환적되었거나 일시적으로 장치되었음이 인정되는 경우

(2) 박람회․전시회 등에 출품하기 위하여 비원산지로 수출되었다가 행사종료 후 대한민국으로 다시 수출되는 경우

2. 제8호란의 기재 방법

특혜수혜품목은 최빈개발도상국에 대한 특혜관세공여규정에 의한 원산지규정을 충족시키는 수출국의 완전생산품 또는 완전획득품(제5조 제1항)과 부분생산품 또는 부분획득품(제5조제2항)입니다.

가. 완전생산품 또는 완전획득품(완전생산기준)은 제8란에 A를 기재합니다.

나. 부분생산품 또는 부분획득품(부가가치기준)은 제8란에 B를 기재하되, B뒤에는 비수출국가로부터 구입한 원재료가격이나 원산지 미상의 원재료가격을 수출품의 본선인도가격(FOB)에 대한 백분율로 기재합니다.(예 : B 40%)