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민간항공기 무역에 관한
협정에 따른 무관세조치 적용 물품 (Articles Eligible for Duty-Free
Treatment Pursuant to the Agreement on Trade in Civil
Aircraft); General Note 6
1. 개요
a. 관세율표 Special행에 Free(C)형식으로 표기
b. 관련 증빙서류를 지니고 있어야 하며 민간항공기에 사용할 목적으로 수입되어지고 그 목적으로 사용되어지는
민간항공기 이어야 함
2. 민간항공기의 범위
a.
항공기, 항공기 엔진, 지상비행가상훈련장치 (그들의 부분품과 부속품, 조립품을 포함)
b. 연방항공국(Federal
Aviation Administration)에서 발행된 증명서에 따라 제조 또는 운영되는 물품이어야 함
c. 국방용(Defense or the United States) 또는 해안경비용(Coast Guard)으로
사용되어 지는 것은 제외
d. 기관장(Administrator)에 의하여 지정된 디자인, 기술적 요구에 따라 필요한 수량에 한하여
적용
3. General Note
6.
Articles Eligible for Duty-Free Treatment Pursuant to the
Agreement on Trade in Civil Aircraft.
(a) Whenever a product is entered under a provision for
which the rate of duty "Free (C)" appears in the "Special"
subcolumn and a claim for such rate of duty is made, the
importer--
(i) shall maintain such supporting documentation as the
Secretary of the Treasury may require; and
(ii) shall be deemed to certify that the imported article is
a civil aircraft, or has been imported for use in a civil
aircraft and will be so used.
The importer may amend the entry or file a written statement
to claim a free rate of duty under this note at any time
before the liquidation of the entry becomes final, except
that, notwithstanding section 505(c) of the Tariff Act of
1930 (19 U.S.C. 1505(c)), any refund resulting from any such
claim shall be without interest.
(b) (i) For purposes of the tariff schedule, the term "civil
aircraft" means any aircraft, aircraft engine, or ground
flight simulator (including parts, components, and
subassemblies thereof)--
(A) that is used as original or replacement equipment in the
design, development, testing, evaluation, manufacture,
repair, maintenance, rebuilding, modification, or conversion
of aircraft; and
(B) (1) that is manufactured or operated pursuant to a
certificate issued by the Administrator of the Federal
Aviation Administration (hereafter referred to as the "FAA")
under section 44704 of title 49, United States Code, or
pursuant to the approval of the airworthiness authority in
the country of exportation, if such approval is recognized
by the FAA as an acceptable substitute for such an FAA
certificate;
(2) for which an application for such certificate has been
submitted to, and accepted by, the Administrator of the FAA
by an existing type and production certificate holder
pursuant to section 44702 of title 49, United States Code,
and regulations promulgated thereunder; or
(3) for which an application for such approval or
certificate will be submitted in the future by an existing
type and production certificate holder, pending the
completion of design or other technical requirements
stipulated by the Administrator of the FAA.
(ii) The term "civil aircraft" does not include any
aircraft, aircraft engine, or ground flight simulator (or
parts, components, and subassemblies thereof) purchased for
use by the Department of Defense or the United States Coast
Guard, unless such aircraft, aircraft engine, or ground
flight simulator (or parts, components, and subassemblies
thereof) satisfies the requirements of subdivisions (i)(A)
and (i)(B)(1) or (2).
(iii) Subdivision (i)(B)(3) shall apply only to such
quantities of the parts, components, and subassemblies as
are required to meet the design and technical requirements
stipulated by the Administrator. The Commissioner of Customs
may require the importer to estimate the quantities of
parts, components, and subassemblies covered for purposes of
such subdivision. |
clhs@clhs.co.kr 
070-4214-8300