수출중소기업의 FTA 원산지관리 담당자의 실무역량과 원산지 검증성과 간의 관계

초록

The purpose of this study is to investigate the working-level capability requirements of the FTA managers who are in charge of managing FTA rules of origin. Based on a study of 100 small and medium enterprises(SMEs) that are engaged in exporting, four working-level capabilities were identified and tested. These include the following capabilities: 1) to understand and explain the production process of the exports, 2) to correctly classify the exports according to the Harmonized System(HS). 3) to understand and apply the computerized cost accounting system of the firm to the cost accounting of the exports, and 4) to prepare for post-inspection by a customs examiner. The four working-level capabilities were found to be important to the FTA managers whose job is to judge whether his firmʼs product can gain preferential tariff benefits when they are exported to FTA member countries

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