In the application of the Korea-China FTA, the certificate of origin is in principle issued before the date of departure, but a certificate of origin issued within 7 business days from the date of departure is recognized as a valid certificate of origin even if it does not have 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 this case, 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 would be a reasonable way to handle it.
About 7 business days is a reasonable period to receive the certificate of origin even after the date of departure.
Even if it is slightly delayed, it is more reasonable to receive the certificate of origin from the Chinese side as soon as possible after the date of departure and apply for the agreement tariff at the time of declaration, rather than dealing with the inconvenience of post-refund work.
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