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GSP(Generalized System of Preferences); 최빈특혜관세; General Note 4
1. 적용대상국가
a. 독립국가
Afghanistan, Albania, Algeria, Angola, Argentina, Armenia,
Bangladesh, Belize, Benin, Bhutan, Bolivia, Bosnia and
Hercegovina, Botswana, Brazil, Burkina Faso, Burundi,
Cambodia, Cameroon, Cape Verde, Central African Republic,
Chad, Colombia, Comoros, Congo (Brazzaville), Congo
(Kinshasa), Côte d'Ivoire, Croatia, Djibouti, Dominica, East
Timor, Ecuador, Egypt, Equatorial Guinea, Eritrea, Ethiopia,
Fiji, Gabon, Gambia, The, Georgia, Ghana, Grenada, Guinea,
Guinea-Bissau, Guyana, Haiti, India, Indonesia, Iraq,
Jamaica, Jordan, Kazakhstan, Kenya, Kiribati, Kyrgyzstan,
Lebanon, Lesotho, Liberia, Macedonia, Former, Yugoslav
Republic of, Madagascar, Malawi, Mali, Mauritania,
Mauritius, Moldova, Mongolia, Montenegro, Mozambique,
Namibia, Nepal, Niger, Nigeria, Pakistan, Panama, Papua New
Guinea, Paraguay, Philippines, Russia, Rwanda, St. Kitts and
Nevis, Saint Lucia, Saint Vincent and, the Grenadines,
Samoa, Sao Tomé and Principe, Senegal, Serbia, Seychelles,
Sierra Leone, Solomon Islands, Somalia, South Africa, Sri
Lanka, Suriname, Swaziland, Tanzania, Thailand, Togo, Tonga,
Trinidad and Tobago, Tunisia, Turkey, Tuvalu, Uganda,
Ukraine, Uruguay, Uzbekistan, Vanuatu, Venezuela, Republic
of, Yemen, Zambia, Zimbabwe
b. 비독립국가 및 지역
Anguilla, British Indian Ocean Territory, Christmas
Island(Australia), Cocos (Keeling) Islands, Cook Islands,
Falkland Islands (Islas Malvinas), Gibraltar, Heard Island
and McDonald Islands, Montserrat, Niue, Norfolk Island,
Pitcairn Islands, Saint Helena, Tokelau, Turks and Caicos
Islands, Virgin Islands, British, Wallis and Futuna, West
Bank and Gaza Strip, Western Sahara
c. 국가연합 (하나의 국가로
취급)
* Member Countries of the Cartagena Agreement (Andean Group)
: Bolivia, Colombia, Ecuador, Venezuela
* Member Countries of the West African Economic and Monetary
Union (WAEMU) : Benin, Burkina Faso, Côte d'Ivoire,
Guinea-Bissau, Mali, Niger, Senegal, Togo
* Member Countries of the Association of South East Asian
Nations (ASEAN) : Cambodia, Indonesia, Philippines,
Thailand,
* Member Countries of the Southern Africa Development
Community (SADC) : Botswana, Mauritius, Tanzania
* Member Countries of the South Asian Association for
Regional Cooperation (SAARC) : Bangladesh, Bhutan, India,
Nepal, Pakistan, Sri Lanka
* Member Countries of the Caribbean Common Market (CARICOM)
: Belize, Dominica, Grenada, Guyana, Jamaica, Montserrat,
St. Kitts and Nevis, Saint Lucia, Saint Vincent and the
Grenadines, Trinidad and Tobago
d. 최빈개발도상국
(least-developed beneficiary countries)
Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi,
Cambodia, Cape Verde, Central African, Republic, Chad,
Comoros, Congo (Kinshasa), Djibouti, East Timor, Equatorial
Guinea, Ethiopia, Gambia, The, Guinea, Guinea-Bissau, Haiti,
Kiribati, Lesotho, Liberia, Madagascar, Malawi, Mali,
Mauritania, Mozambique, Nepal, Niger, Rwanda, Samoa, Sao
Tomé and, Principe, Sierra Leone, The Solomon, Islands,
Somalia, Tanzania, Togo, Tuvalu, Uganda, Vanuatu, Republic
of, Yemen, Zambia
2. 적용방법
- A : 모든
개발도상국(beneficiary developing countries)에 적용되는 관세율
- A* : 특정 HTS 및
특정 국가에 적용되는 GSP 관세율
- A+ : 최빈개발도상국(least-developed
beneficiary developing country)에 적용되는 관세율
- 개발도상국가에서 미국의
관세영역으로 직접운송되어야 함
- 다음 금액의 합계가
수입통관시의 평가가격의 35% 이상인 경우 적용 가능
(a) 개발도상국가에서 생산된 재료의 비용 또는 가격
(b) 개발도상국가에서 수행된 가공작업의 직접적인 비용
3. 특정국가에 적용되는 GSP 관세율(A*)
| HTS |
Countries |
HTS |
Countires |
0202.30.10
0302.69.11
0306.24.20
0404.90.10
0603.12.70
0603.13.00
0603.14.00
0703.20.00
0708.90.30
0710.29.15
0710.29.30
0711.20.18
0711.90.30
0713.40.20
0713.90.80
0802.50.20
0802.90.94
0804.20.60
0804.50.80
0805.50.30
0805.90.01
0813.10.00
0904.20.76
0910.99.40
1007.00.00
1102.90.30
1106.30.20
1202.20.40
1602.50.09
1602.50.20
1604.14.50
1701.11.05
1701.11.10
1701.11.20
1701.12.05
1701.12.10
1701.91.05
1701.91.10
1701.91.42
1701.91.80
1701.99.05
1701.99.10
1702.30.22
1702.60.22
1702.90.10
1702.90.35
1702.90.40
1703.90.30
1806.10.22
1806.10.34
1806.10.65
1806.20.22
1806.32.55
1806.90.05
1901.20.02
1901.20.05
1901.20.45
2004.10.40
2007.99.48
2008.30.37
2008.50.20
2008.99.28
2008.99.35
2008.99.80
2106.90.06
2202.90.36
2202.90.37
2305.00.00
2306.30.00
2401.20.57
2515.12.20
2804.69.10
2805.40.00
2810.00.00
2813.90.50
2825.90.15
2832.30.10
2839.90.50
2841.30.00
2841.50.91
2841.90.20
2843.30.00
2843.90.00
2849.10.00
2850.00.50
2904.90.15
2905.11.20
2905.12.00
2905.13.00
2905.22.50
2905.42.00
2906.11.00
2906.19.30
2909.19.14
2912.19.25
2914.12.00
2914.13.00
2915.70.01
2916.39.15
2917.14.50
2918.21.50
2918.22.10
2918.22.50
2924.21.16
2926.90.30
2929.10.15
2930.50.00
2930.90.43
2932.99.90
2933.39.21
2933.49.30
2933.99.55
3204.12.20
3204.12.30
3204.12.45
3204.12.50
3209.90.00
3212.90.00
3301.12.00
3301.19.10
3301.24.00
3301.90.10
3307.20.00
3307.49.00
3504.00.50
3506.99.00
3701.10.00
3702.10.00
3706.10.30
3707.90.32
3815.90.10
3824.90.40
3901.90.90
3902.10.00
3902.20.50
3902.90.00
3903.90.50
3904.40.00
3906.10.00
3906.90.50
3907.30.00
3907.60.00
3907.70.00
3907.99.01
3909.10.00 |
Argentina
Ecuador
Venezuela
Argentina
Colombia
Colombia
Colombia
Argentina
Ecuador
India
Ecuador
Argentina
Turkey
India
India
Turkey
Cote d'Ivoire
Turkey
Philippines
Jamaica
Jamaica
Turkey
India
Turkey
Argentina
Thailand
Ecuador
Argentina
Argentina; Brazil
Brazil
Colombia
Brazil
Argentina; Brazil
Brazil
Bosnia; Brazil
Brazil
Brazil
Philippines
Colombia; Jamaica
Brazil
Brazil
Brazil
Argentina; Jamaica
Argentina
Brazil; Colombia
Belize; Brazil
Brazil
India
Colombia
Colombia
Brazil; Colombia
Turkey
Colombia
Colombia
Colombia
Turkey
Argentina
Colombia
Argentina
Argentina
Argentina; Turkey
Turkey
Thailand
Brazil
Colombia
Panama
Jamaica
Argentina
Argentina; Ukraine
India; Indonesia
Turkey
Brazil
Argentina
Turkey
Argentina
Brazil
Argentina
Argentina
Argentina
Argentina
Kazakhstan
Argentina; Colombia
Russia
Argentina
Argentina
Brazil
Trinidad and Tobago; Venezuela
Argentina
Argentina
Argentina
Brazil
Brazil; India
Argentina
Brazil
Colombia
Argentina
Argentina
Argentina
India
Argentina
Argentina
Argentina; Turkey
Argentina
Brazil
India
Argentina
India
India
Argentina
Brazil
Argentina
Argentina
India
India
India
India
Argentina
Colombia
Brazil
Argentina
India
Argentina; India
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina
Panama
Indonesia
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina; Thailand
Argentina
Argentina
Argentina |
3909.50.50
3913.90.20
3920.62.00
3921.90.50
3923.21.00
3923.90.00
4011.10.10
4011.10.50
4011.20.10
4011.20.50
4012.12.80
4101.50.70
4103.20.20
4104.41.50
4107.11.80
4201.00.60
4303.10.00
4412.10.05
4412.31.25
4412.31.51
4412.31.60
4412.31.91
4412.32.25
4412.32.31
4412.32.56
4412.39.30
4412.39.40
4412.94.31
4412.94.41
4412.94.80
4412.94.90
4412.99.31
4412.99.41
4412.99.80
4412.99.90
4418.60.00
4418.71.90
4418.72.20
4418.72.95
4418.79.00
4418.90.46
4421.90.60
5702.50.20
5702.91.30
5702.99.05
5702.99.20
5703.90.00
6406.91.00
6802.21.10
6802.91.20
6802.91.25
6802.93.00
6908.10.20
6910.10.00
6910.90.00
6911.90.00
6912.00.44
7007.11.00
7010.90.30
7106.92.50
7113.19.29
7113.19.50
7114.11.60
7115.90.30
7202.21.10
7202.21.50
7202.30.00
7202.41.00
7202.49.50
7202.93.80
7202.99.10
7307.21.10
7307.21.50
7307.91.30
7307.91.50
7315.90.00
7403.11.00
7407.21.90
7407.29.34
7408.11.60
7408.19.00
7409.11.50
7409.21.00
7411.21.50
7413.00.50
7413.00.90
7604.10.30
7604.10.50
7604.29.30
7605.11.00
7605.21.00
7606.12.30
7614.10.50
7614.90.20
7614.90.50
7615.19.30
7901.11.00
7901.12.50
8104.11.00
8108.90.60
8112.92.60
8207.20.00
8402.12.00
8408.20.20
8408.20.90
8409.91.50
8409.91.99
8409.99.91
8413.30.10
8450.90.20
8477.51.00
8480.30.00
8481.30.20
8481.80.30
8481.80.90
8481.90.30
8502.31.00
8503.00.65
8503.00.95
8523.29.50
8528.71.10
8528.72.64
8528.72.80
8536.90.80
8538.90.80
8544.30.00
8708.30.50
8708.40.50
8708.40.75
8708.50.65
8708.50.89
8708.50.91
8708.50.99
8708.70.60
8708.91.75
8708.92.75
8708.99.68
8708.99.81
8716.90.50
9003.90.00
9113.10.00
9113.20.60
9405.50.30
9602.00.50
9613.80.40 |
Argentina
Argentina
India; Thailand
Argentina
Thailand
Argentina
Argentina; Brazil
Brazil
Brazil
Brazil
Jordan
Colombia
Colombia
Brazil
Argentina
Argentina
Argentina
Brazil; Ecuador; Indonesia
Brazil
Brazil; Indonesia
Indonesia
Brazil; Indonesia
Brazil
Brazil
Brazil
Russia
Brazil
Brazil; Indonesia
Brazil; Colombia; Ecuador; Indonesia
Ecuador
Colombia; Guyana
Brazil; Indonesia
Brazil; Colombia; Ecuador; Indonesia
Ecuador
Colombia; Guyana
Brazil
Brazil; Indonesia
Brazil
Brazil; Indonesia
Brazil
Brazil
Brazil
India
India
India
India
India
Colombia
Turkey
Turkey
Turkey
Brazil; India
Thailand
Brazil
Argentina; Brazil
Brazil
Brazil
Argentina
Panama
Brazil
India
India; Thailand; Turkey
Argentina
Colombia
Brazil
Argentina; Brazil
Argentina; Brazil
Kazakhstan
Russia
Brazil
Brazil
India
Brazil
Brazil
Brazil
Argentina
Kazakhstan
Brazil
Russia
Brazil; Russia
Brazil; Turkey
Argentina
Argentina
Trinidad and Tobago
Turkey
Turkey
Venezuela
Russia
Venezuela
Venezuela
Venezuela
Russia
Ecuador
Venezuela
Venezuela
Thailand
Argentina
Argentina; Kazakhstan
Russia
Russia
Russia
Argentina
Indonesia
Brazil
Brazil
Argentina; Brazil
Argentina
Argentina; Brazil
Brazil
Ecuador
Argentina
Argentina
Argentina
Argentina
Argentina
Argentina
India
Argentina
Brazil
Argentina
India
Thailand
India
Argentina
Argentina
Indonesia; Philippines
Brazil
Brazil
Brazil
Argentina
Brazil
Argentina
Brazil
Argentina
Argentina
Argentina
Brazil
Argentina
Argentina
Argentina
Argentina
Argentina
India
Colombia
Brazil |
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070-4214-8300