(1) Where the country of origin is confirmed in order to assess and collect customs duties in accordance with this Act, treaties, conventions, etc. to clear the customs on any import and export goods, to conduct an investigation, etc. upon request for confirmation pursuant to Article 233 (3), any of the following countries shall be the country of origin: <Amended on Jan. 1, 2014>
1. A country where all of the relevant goods are produced, processed or manufactured;
2. Where the relevant goods are produced, processed or manufactured in at least two countries, a country where the final process of producing, processing and manufacturing the relevant goods is practically undertaken to the extent that such goods are fully given with their essential characteristics.
(2) Matters necessary for the scope of goods subject to the application of any subparagraph of paragraph (1), specific standards, etc. for confirming the country of origin shall be prescribed by Ordinance of the Ministry of Economy and Finance.
(3) Notwithstanding paragraphs (1) and (2), if deemed necessary to prescribe otherwise standards, etc. for confirming the country of origin to implement treaties, conventions, etc., standards, etc. for confirming the country of origin shall be prescribed otherwise by Ordinance of the Ministry of Economy and Finance.[This Article Wholly Amended on Dec. 30, 2010]