Application of the Rules of Origin on Imported Goods under the Korea-China FTA and the APTA

Purpose: This paper compares and analyzes the rules of origin for the Korea-China FTA and the APTA, which are in effect between Korea and China, and are often mistaken for the same agreement. Research design, data, and methodology: This paper uses comparative legal methods and case analysis focusing on the Korea-China FTA and APTA origin regulations. Results: There are differences in the tariff reduction method, target items, country-oforigin standards, and follow-up applications to the tariffs under the Korea-China FTA and APTA. Conclusions: The Korea-China FTA and APTA are similar, but there are some differences, so it is necessary to compare and choose which agreement is more advantageous when applying tariffs on imported goods.