Applying Korea-EU FTA Benefits for Polish Products Exported by a Swedish Headquarters (Approved Exporter Status) Released

Based on the situation described, where a Swedish headquarters exports goods produced in Poland to Korea and holds the status of an Approved Exporter, it is possible to apply for Korea-EU FTA preferential tariff treatment for those Polish-made products.

The Definition and Role of an Approved Exporter

Under the Korea-EU FTA agreement, an 'Origin Declaration' can be issued by an exporter or producer located within the EU who is capable of determining and proving the origin of the goods, maintaining all relevant records, and serving as the subject of origin verification. An 'Approved Exporter' is a status granted by the customs authorities to entities that meet these specific requirements. The fact that the Swedish HQ holds an Approved Exporter number signifies that its ability to certify origin has been officially recognized by the Swedish customs authorities.

EU Single Market and Origin Certification

The key factor is not necessarily 'which specific EU member state produced the goods,' but rather 'where the exporter capable of proving the origin is located within the EU.' Since the EU functions as a single market, even if products are manufactured in Poland, a Swedish-based exporter can issue an origin declaration on commercial documents (e.g., an invoice) to claim FTA benefits, provided they can clearly demonstrate that the products qualify as 'Polish origin' according to the Korea-EU FTA rules.

Requirements for the Swedish Headquarters as the Certifying Party

To act as the certifying entity for Polish-produced goods, the following conditions must be met:

• Supplier's Declaration: The Swedish HQ must obtain a 'Supplier’s Declaration' from the Polish production plant. This document, issued by the producer, must explicitly state that the goods qualify as originating (Polish origin) according to Korea-EU FTA criteria.
• Document Retention: The Swedish HQ is obligated to maintain all supporting documents (Production process maps, Bill of Materials (BOM), raw material purchase records, production cost statements, etc.) for at least three years. This is to prepare for potential origin verification requests from either Korean Customs or Swedish customs authorities.
• Formal Declaration: The exporter must include the prescribed origin declaration statement on the invoice or other commercial documents, including their Approved Exporter number and identifying the origin as Poland.

Risks and Compliance Management

It is important to remember that the Swedish HQ bears full responsibility as the certifying party. If the goods fail to meet origin criteria during an origin verification process, or if documentation is insufficient to prove origin, the Korean importer may be denied the preferential tariff benefits retroactively. Furthermore, the Swedish exporter could face penalties, including the revocation of their Approved Exporter status. Therefore, establishing a robust internal origin management system and ensuring continuous compliance is critical.