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자동차등에 적용되는 특별관세조치(Automotive Products and Motor
Vehicles Eligible for Special Tariff Treatment); General
Note 5
1. 관련법령
Automotive Products Trade Act
2. 적용방법
NAFTA협정에서 규정된 캐나다를 원산지로 하는 자동차 및 자동차관련 장비로서 관세율표의 Special행에 Free(B)형식으로 표기됨
3. 적용대상 제87류의 8702, 8703, 8704호의
자동차 (무궤도전차 및 삼류차는 제외) 또는 주로 여객 또는 화물을 수송하도록 설계된
automobile truck tractor에 적용
4. General Note 5.
Automotive Products and Motor Vehicles Eligible for Special
Tariff Treatment. Articles entered under the Automotive
Products Trade Act are subject to the following provisions:
(a) Motor vehicles and original motor-vehicle equipment
which are Canadian articles and which fall in provisions for
which the rate of duty "Free (B)" appears in the "Special"
subcolumn may be entered free of duty. As used in this
note--
(ⅰ) The term "Canadian article" means an article which
originates in Canada, as defined in general note 12.
(ⅱ) The term "original motor-vehicle equipment", as used
with reference to a Canadian article (as defined above),
means such a Canadian article which has been obtained from a
supplier in Canada under or pursuant to a written order,
contract or letter of intent of a bona fide motor vehicle
manufacturer in the United States, and which is a fabricated
component originating in Canada, as defined in general note
12, and intended for use as original equipment in the
manufacture in the United States of a motor vehicle, but the
term does not include trailers or articles to be used in
their manufacture.
(ⅲ) The term "motor vehicle", as used in this note, means a
motor vehicle of a kind described in headings 8702, 8703 and
8704 of chapter 87 (excluding an electric trolley bus and a
three-wheeled vehicle) or an automobile truck tractor
principally designed for the transport of persons or goods.
(ⅳ) The term "bona fide motor-vehicle manufacturer" means a
person who, upon application to the Secretary of Commerce,
is determined by the Secretary to have produced no fewer
than 15 complete motor vehicles in the United States during
the previous 12 months, and to have installed capacity in
the United States to produce 10 or more complete motor
vehicles per 40-hour week. The Secretary of Commerce shall
maintain, and publish from time to time in the Federal
Register, a list of the names and addresses of bona fide
motor-vehicle manufacturers.
(b) If any Canadian article accorded the status of original
motor-vehicle equipment is not so used in the manufacture in
the United States of motor vehicles, such Canadian article
or its value (to be recovered from the importer or other
person who diverted the article from its intended use as
original motor-vehicle equipment) shall be subject to
forfeiture, unless at the time of the diversion of the
Canadian article the United States Customs Service is
notified in writing, and, pursuant to arrangements made with
the Service--
(ⅰ) the Canadian article is, under customs supervision,
destroyed or exported, or
(ⅱ) duty is paid to the United States Government in an
amount equal to the duty which would have been payable at
the time of entry if the Canadian article had not been
entered as original motor-vehicle equipment. |
clhs@clhs.co.kr 
070-4214-8300