Whether taking power generated in the course of dismantling an imported vessel into Korea constitutes imports under the General Agreement or the Customs Act (affirmative)

Even if the by-products from the process of dismantling a ship imported as a ship for dismantling a power plant, which were not imported as an power plant from the beginning, the act of separating it from the ship for dismantling a power plant and taking it into Korea constitutes imports under the General Agreement on Tariffs and Trade or the Customs Act.

Article 2(1) of the Customs Act, Article II(1)(b) of the General Agreement on Tariffs

Korea Steel Corporation

Head of Masan Customs Office

Daegu High Court Decision 85Gu142 delivered on July 31, 1985

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

In light of the records, the court below determined that the development of this case was attached to a ship for physical use due to tariff classification 8904, and a separate additional import declaration was filed separately from a ship for the original purpose of using it in its original form, and its output was at least 400 cm by all the members of the General Agreement on Tariffs and Trade (hereinafter referred to as the above General Agreement), and that the output was at least 400 %, and then the development of this case as in this case is stipulated in Part I of the Schedule, which is an annex to the Protocol for the Joining Korea in the above General Agreement, as the concession tariff rate shall not be applied to the development period of this case pursuant to the provisions of Article 43-14 of the Customs Act on the preferential application of the Treaty, and the tariff rate shall not be applied to the development period of this case, and the tariff rate of this case shall be applied to this tariff rate of 0,000,00

Since the above general agreement aims to achieve economic development through the increase in the international trade, the product must be exported to the product in question in order to apply tariff concession rates under the above general agreement. However, according to Article 2(1)(B) of the above general agreement, the product in the territory of any other Contracting State as stated in Part I of the Schedule to a Contracting State shall be exempted from ordinary customs duties exceeding the customs duties specified in the said Schedule according to the conditions or restrictions set out in the said Schedule if it is imported to the territory of the other Contracting State. According to Article 2(1) of the Customs Act, the term "import" in this Act is merely an act taking place in Korea with the goods falling under any of the following subparagraphs, which arrive in Korea from a foreign country under subparagraph 1, and the goods which were exported from a foreign country under subparagraph 2 shall be exported to the product in question. On the other hand, the act of dismantling a vessel from the beginning of the above general agreement or the Customs Act with respect to the product in question shall not be subject to the said general agreement or its dissolution of the product in question, as it can not be seen from the above general agreement or its development.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yoon Il-young (Presiding Justice)