Can I apply for FTA benefits if the departure date is December 4th and the certificate of origin is dated December 5th without the "Issued Retroactively" phrase? Released

In the application of the Korea-China FTA, the certificate of origin is, in principle, issued before the departure date, but a certificate of origin issued within 7 business days from the departure date is recognized as a valid certificate of origin even without the retroactive phrase ("Issued Retroactively").

If this period has passed, a certificate of origin with the retroactive phrase must be prepared, and if more than 7 business days have passed, it is likely that customs clearance has already been processed. In such cases, apply for post-agreement application, pay the tax first, proceed with the import declaration to receive the goods,

and then proceed with the import declaration by receiving the certificate of origin with the retroactive phrase and applying for a refund afterward, which is a reasonable handling method.

About 7 business days is a reasonable period to receive the certificate of origin even after the departure date.

Even if it is slightly delayed, it is more rational to receive the certificate of origin from the Chinese side as soon as possible from the departure date and apply for the preferential tariff at the time of declaration, rather than dealing with the inconvenience of post-refund tasks.