최근 인도의 수입규제 동향

(1)

최근 인도의 수입규제 동향

2018 년 신년인사회 2018.1.19( 금)

Ernst & Young LLP

장재원 변호사(미국 뉴욕주)

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무역구제제도 유형 및 법적 근거

► 국제규범 : 1994년 GATT 제VI조(반덤핑), 제XVI조(상계관세), 제XIX조(세이프가드) 이행 관련 WTO협정

► 국내규범 : 국제규범의 국내적 이행법률 (인도 관세법(Customs Tariffs Act 1975), Customs Tariff Rules 1995)

수입규제 제도 관세부과요건 구제 방법

반덤핑 관세 (Anti-dumping duty)

- 외국물품이 정상가격이하로 덤핑 수입 - 국내산업의 실질적 피해 또는 피해우려

- 덤핑수입과 산업피해간 인과관계

덤핑차액에 상당하는 반덤핑 관세부과

상계관세

(Countervailing Duty)

- 외국정부나 공공기관이 보조금 지급 - 국내산업의 실질적 피해 또는 피해우려 - 보조금 물품수입과 산업피해간 인과관계

보조금 범위내 상계관세 부과

세이프가드 (Safeguard)

- 외국물품의 수입이 급격히 증가

- 국내산업의 실질적 피해 또는 피해 우려 - 수입급증과 산업피해간 인과관계

수입수량 제한, 관세인상 등

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무역구제제도 인도내 이행법제

Duties Customs Tariff Act, 1975-Provisions Rules governing trade

remedies measures Notifications Number Notification Issued under rules

Anti-dumping

Section 9A

Section 9C

Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on

Dumped Articles and for Determination of Injury) Rules, 1995

2/95 – Cus (NT), dated 01- 01-1995,

Section 9AA

Section 9B

Countervailing duties

Section 9

Section 9C

Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995

No. 1/95 – Cus (NT), dated 01-01- 1995

Section 9B

Safeguards measures

Section 8C (Omitted)

The Customs Tariff (Identification and

Assessment of Safeguard Duty) Rules 1997

No. 35/97 – Cus (NT), dated 29-07- 1997

No. 80/2005 – Cus (NT), dated 29-07-

1997

Section 8B

Customs Tariff (Transitional Products Specific Safeguard Duty) Rules, 2002

No. 34/2002 – Cus (NT), dated 11-06-2002

No. 80/2005 – Cus (NT), dated 20-09-2005

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무역구제/수입규제 제도 특징

►

제소자 및 조사기관

1.

제한적, 차별적 추가관세부과

2.

수입제한 효가가 크고 직접적

3.

다른 방법에 비해 부과가 용이

4.

재심 및 일몰재심을 통한 계속적인 통제

►

피제소자(수출기업)

1.

짧은 기한 내에 방대한 자료제출 부담

2.

답변서 제출 및 실사 등의 시간 및 인력 투입

3.

수입자들에게 불확실성 부여 à 피소업체의 시장포기를 유도

à 가장 확실한 수입 억제 효과

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한국에 대한 인도 정부의 수입규제 동향

<전세계>

►

2017.12월 말 총 27개국 190건 – 153건(규제중), 37건(조사중)

►

반덤핑 148건, 반덤핑/상계조치 7건, 세이프가드 35건

<인도>

►

총 29건 : 28건(규제중), 1건(조사중) – 반덤핑 27건(1), 세이프가드 2건

국가 반덤핑

(AD) 반덤핑/상계조치

(AD/CVD) 상계조치

(CVD) 세이프가드

(SG) 총계

인도 27 (1) 0 (0) 0 (0) 2 (0) 29 (1)

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한국에 대한 인도 정부의 수입규제 동향

국가 철강/금속 전기전자 화학공업 섬유류 기타 총계

인도 8 (0) 0 (0) 17 (1) 3 (0) 1 (0) 29 (1)

국가 ~98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 총계

인도 2 0 0 0 2 0 0 1 0 2 2 1 1 1 1 3 3 2 7 1 29

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한국에 대한 인도 정부의 수입규제 사례 (섬유)

► 동종물품/당사자적격/수입증가/제품가격/기술발전/수요공급차이/시장점유율/수익성/덤핑규모/인과관계

► 조사당국: 반덤핑 관세부과

사건명 한국, 중국, 대만, 베트남산 스판덱스(Elastomeric Filament Yarn)에 대한 반덤핑 조사 (Case No. : 14/29/2015-DGAD)

조사개시일 2016.1.27

최종판정일 2017.3.24

2017.5.3 :반덤핑 관세부과(반덤핑 관세: kg당 1.9달러) (진행상황)

2016.1.27 :반덤핑 조사 개시  2016.10.7 : 1차 의견 조회 

2017.3.24 :반덤핑 산업피해 최종판정

-효성 0 USD/KGS, TK케미칼 0.15~0.97%, 기타 1.90% Ÿ 2017.5.3 : 반덤핑 관세부과 최종확정 - kg당 1.9달러의 반덤핑 관세 추가(5년간 부과)

제소인 Indorama Industries Ltd.

대상국가 한국, 중국, 대만, 베트남

대상품목 스판덱스(Elastomeric Filament Yarn)

조사내용 해당 품목에 대한 덤핑이 국내산업에 피해를 야기했는지 여부를 결정하기 위해 덤핑제품 수입현황, 범위 및 국내산업에 미친 효과 등을

조사하여, 만약 덤핑임이 입증되면 국내산업의 피해를 없애기 위해 부과할 적절한 반덤핑 관세율이 어느정도 수준인지에 관하여 결정함.

조사기간 2014.10.1 – 2015.9.30 (12개월)

피해조사기간 2012.4월 – 2013.3월, 2013.4월- 2014.3월, 2014.4월 – 2015.3월 및 조사기간

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한국에 대한 인도 정부의 수입규제 사례 (철강)

► 동종물품/당사자적격/수요/시장점유율/수입량/가격인하/가격하락/수익성/덤핑규모/피해인과관계

► 조사당국: 반덤핑 관세부과 판정

사건명 한국, 중국, 미국, EU, 대만, 태국, 남아프리카공화국산 냉연강판(600mm-1250mm) (Case No. : 14/6/2008-DGAD.14/1/2014-DGAD)

조사개시일 2016.2.19

최종판정일 2017.8.18

제소자 인도 Jindal Stainless Ltd.

피제소국 한국, 중국, 미국, EU, 대만, 태국, 남아프리카공화국

대상품목 냉연강판(600 mm - 1250 mm)

조사내용 반덤핑 규정 제26(1)에 따른 제소에 따라 조사당국은 반우회덤핑 여부를 조사를 개시하고,

고려대상물픔의 반덤핑 관세부과를 조사대상물품까지 확대할 지 여부를 검토하였다.

조사기간 2014.7.1 – 2015.9.30 (15개월)

반우회덤핑 조사기간 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14및 조사기간

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한국에 대한 인도 정부의 수입규제 사례 (화학)

사건명 한국, 대만, 중국, 말레이시아, 태국, 러시아, 유럽연합산 폴리염화비닐 유화수지(PVC(Poly Vinyl Chloride) Paste/Emulsion Resin) 수입 반덤핑조사에 대한 일몰재심

조사개시일자 2015.4.27

판정일자 2016.4.26반덤핑 조사 최종판정 결과 발표(한화: 0, LG화학: 0, 기타: 379 (단위: USD/MT)) (진행상황)

2009.11.03 :조사 개시 

2010.6.11 :예비판정 공고(한화화학: 9.52%, LG화학: -2.32%, 기타: 35.31%) 2010.6.11 :예비판정 결과 발표(한화: 9.52%, LG: 0%)

2011.5.2 :최종판정(한화: 무혐의, LG: 무혐의, 기타: $ 1,706/MT) 2015.4.27 :반덤핑 일몰재심 조사 개시 

제소자/국내산업 Chemplast Sanmar Ltd.

대상국가 한국, 중국, 일본, 말레이시아, 러시아, 대만, 태국

(국내 대상업체: 한화석유화학, LG 화학)

대상품목 Poly Vinyl Chloride Paste Resin

조사내용 조사당국은 관세법 제9A(5)조 및 반덤핑 규정 23조에 따라 제기된 일몰재심을 통해 대상품목에 대하여 부과된 반덤핑 관세의

지속여부를 검토함.

(조사당국이 일몰재심을 통해 덤핑 및 피해의 재발 및 계속 가능성을 검토하여 계속적인 반덤핑 관세 부과가 필요하다고 결정되지 않는 이상 모든 반덤핑 관세는 부과일로부터 5년 이내에 종결된다. 그러나 일몰재심을 통해 반덤핑 관세가 종결되는 경우는 거의 없었으며, 대부분 조치가 연장된다는 문제점이 있다.)

조사기간 2013.10월 – 2014.9월 (12개월)

피해조사기간 2011-12, 2012-13, 2013-14및 조사기간

► 동종물품/당사자적격/수요/시장점유율/수입량/가격인하/가격하락/수익성/덤핑규모/피해인과관계

► 조사당국:

- 반덤핑 관세부과 판정 (LG화학, 한화는 덤핑마진이 미미한 것으로 판단하여 제외/러시아제외)

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중국에 대한 인도 정부의 수입규제 동향

► 총 97건 : 68건(규제중), 28건(조사중)

– 반덤핑 94건(27), 상계조치 1건, 세이프가드 2건

► 주요품목 : 석유화학, 화공, 철강, 비철금속, 섬유, 실, 기계류, 전자제품 등

► 중국-인도간 무역 규모 : 인도 총 무역규모의 15.9% 차지 (수입 : 715억불, 수출 : 102억불) (인도-미국 : 5.8%, 한국-인도 : 3.3%, 일본-인도 : 2.5%)

규제 수단 반덤핑

(AD) 상계조치

(SG) 총계

건수 94 (27) 1 (1) 2 (0) 97 (28)

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일본에 대한 인도 정부의 수입규제 동향

► 총 13건 (규제중)

– 반덤핑 11건, 세이프가드 2건

► 주요품목 : 석유화학, 철강 등

► 열연제품(Hot-rolled flat products) 세이프가드 조치(2015.9월)에 대해 WTO 제소(2017.6월) - 현재 분쟁해결 패널 진행 중

규제 수단 반덤핑

(AD) 상계조치

(SG) 총계

건수 11 (0) 0 (0) 2 (0) 13 (0)

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인도 정부의 수입규제 최근 동향 (Pending cases)

a) Toulene Di-Isocyanate (TDI)

•

Type of trade remedy: Anti-dumping Investigation

•

Product: Toulene Di-Isocyanate

•

HS Code: Headings 29291020; 29094300, 29291090, 29291010, 38249090 and 39395000 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

Target Country: China PR, Japan and Korea RP

•

Initiation: October 5, 2016

•

Final findings: On December 13, 2017, the Designated Authority issued the final findings and recommended the anti-dumping duty as set out in the table below:

SN Country of Exports

Producer Exporter Dumping Margin

Range %

Injury Margin Range

1. China PR Any Any 15-25 10-20

2. Japan Any Any 5-15 20-30

3. Korea RP Hanwha Chemical

Corporation

PP&Y International Company Ltd.

10-20 30-40

Corporation

Everlite Korea Company Ltd.

5-15 20-30s

Corporation

IMS Corporation Ltd 5-15 20-30

Corporation

PP&Y International Ltd, Everlite Korea Company Ltd. And IMS Corporation

10-20 25-35

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인도 정부의 수입규제 최근 동향 (Pending cases)

b) Poly Butadiene Rubber

•

Product: Poly Butadiene Rubber

•

HS Code: Headings 40022000 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

Target Country: Korea RP, Russia, South Africa, Singapore and Iran

•

Initiation: September 16, 2016

•

Final findings: On December 11, 2017, the Designated Authority issued the final findings and recommended the anti-dumping duty as set out in the table below:

SN Country of Exports

Producer Exporter Dumping Margin

Range

Injury Margin Range %

1. Korea RP Kumho Petrochemical Co.

Ltd

Kumho Petrochemical Co.

Ltd.,

POSCO Daewoo Korea RP, M/S POSCO Daewoo Singapore

0-5 15-25

2. Korea RP LG Chem Ltd. LG Chem Ltd. 20-30 0-5

3. Other producers/exporters Other producers/exporters Other producers/exporters 25-35 15-20

4. Russia PJSC “SIBUR

Holdings”Any

SIBUR International GmbH 55-65 30-35

5. Russia Other producers/exporters Other producers/exporters 145-155 45-50

6. South Africa All All 10-20 0-10

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인도 정부의 수입규제 최근 동향 (Pending cases)

c) Phthalic Anhydride (PAN)

•

Type of trade remedy: Anti-dumping Investigation (Sunset Review)

•

Product: Phthalic Anhydride

•

HS Code: Heading 29173500 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

Target Country: Korea RP, Chinese Taipei and Israel

•

Initiation: December 11, 2017

•

Final Determination (Expected date): Before December 11, 2018

d) Ceramic Tableware Kitchenware, excluding knives and toilet items

•

Product: Ceramic Tableware and Kitchenware, excluding knives and toilet items

•

HS Code: Various headings under Chapter 69 and subheadings under 6911 and 6912 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

Target Country: China PR

•

Final Duties: On December 08, 2017, the Designated Authority issued the final findings and recommended the anti-dumping duty as set out in US$ 1.04 per KG

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인도 정부의 수입규제 최근 동향 (Pending cases)

e) Normal Butanol or “N-Butyl Alcohol”

•

Product: Normal Butanol or “N-Butyl Alcohol”

•

Target Country: Saudi Arabia

•

On November 29, 2017, the Designated Authority terminated the investigation against Saudi Arabia considering insufficient data for establishment of causal link or injury, owing to short period of production.

f) Phosphoric Acid-Technical Grade and Food Grade (Including Industrial grade)

•

Type of trade remedy: Anti-dumping Investigation (New Shipper Review)

•

Product: Phosphoric acid- Technical grade and Food grade (including Industrial grade)

•

HS Code: Heading under Chapter 28 and subheading 280920 and 28092020 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

Initiation: February 2, 2017

•

HS Code: Heading under Chapter 29 and subheading 29051300 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

On November 23, 2017, the Designated Authority terminated the new shipper review investigation for Guangxi Qinzhou Capital Success Chemical Company in view of withdrawal of their application from investigation.

(17)

인도 정부의 수입규제 최근 동향 (Pending cases)

g) Caustic Soda

•

Product: Caustic Soda

•

HS Code: Headings 281511and 281512 and subheading 28151110, 28151190 and 28151200 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

Target Country: United States of America (USA)

•

Initiation: November 20, 2017

•

Final Determination (Expected date): Before November 20, 2018

h) Cellophane Transparent Film (CTF)

•

Product: Cellophane Transparent Film

•

Initiation: January 12, 2017

•

On November 09, 2017, the Designated Authority terminated the initiation of sunset review investigation against China PR for CTF, pursuant to a court order confirming Designated Authorities findings.

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인도 정부의 수입규제 최근 동향 (Pending cases)

i) Geogrid/Geostrips/Geostraps made of Polyester or Glass Fiber

•

Type of trade remedy: Anti-dumping Investigation (Sunset Review)0

•

Product: Geogrid/Geostrips/Geostraps made of Polyester or Glass Fiber (PUC)

•

HS Code: Heading under Chapter 39 and subheading 39021000, 39140090, 39201019, 39269099, 55034000, 56031300, 56039400, 56041000, 56049000, 56089090, 59031090, 59039090, 59111000, 59113150, 59113190, 59119090, 70194000, 70195900, 70199010 and 70199090 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

Initiation: January 23, 2017

•

On November 09, 2017, the Designated Authority terminated the initiation of first sunset review investigation against China PR for PUC, pursuant to a court order confirming Designated Authorities findings.

j) Metronidazole

•

Product: Metrodinazole

•

Initiation: August 29, 2017

•

On November 09, 2017, the Designated Authority terminated the initiation of first sunset review investigation against China PR for Metronidazole, pursuant to a court order confirming Designated Authorities findings.

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인도 정부의 수입규제 최근 동향 (Pending cases)

k) Straight Length Bars & Rods of Alloy Steel

•

Product: Straight Length Bars & Rods of Alloy Steel

•

HS Code: Headings 7228, 7214 and 7215 of Custom Tariff Act, 1975. The customs classification is indicative only and is in no way binding on the scope of the present investigation.

•

Final Determination (Expected date): Before September 22, 2018

l) Sulphonated Naphthalene Formaldehyde (SNF)

•

Type of trade remedy: Anti-dumping investigation

•

Product: Sulphonated Naphthalene Formaldehyde (SNF)

•

HS Code: Sub-heading 3824 40 90 under Chapter 38 of Custom Tariff Act, 1975

•

Final Determination (Expected date): Before October 13, 2017

On September 29, 2017, the Designated Authority accorded permission for extension of time period for investigation up to January 12, 2018 for completing the subject investigation and notifying the final findings.

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인도 정부의 수입규제 최근 동향 (Pending cases)

m) Nylon Filament Yarn

•

Type of trade remedy: Anti-dumping investigation

•

Product: Nylon Filament Yarn

•

Target Countries: European Union and Vietnam

•

Initiation: August 22, 2017

•

Final Determination (Expected Date): Before August 22, 2018

•

On September 25, 2017, the Designated Authority granted extension of time for filing the exporter’s questionnaire response up to October 20, 2017.

n) Rubber Chemicals, namely, TDQ & PX-13 originating in or exported from the European Union and MOR and MBTS originating in or exported from the People’s Republic of China.

•

Type of trade remedy: Sunset Review Investigation

•

Product: Rubber Chemicals, namely, TDQ & PX-13 originating in or exported from the European Union and MOR and MBTS originating in or exported from the People’s Republic of China.

•

Target Countries: European Union and People’s Republic of China

•

Initiation: July 8, 2016

•

Final duties: On September 2, 2017, the Designated Authority issued the final findings and recommended the anti-dumping duty as set out in US$ 213.82~897.01/MT.

•

The Department of Revenue may accept or modify or cancel the recommendation of the DGAD and if it accepts the recommendation, the anti-dumping will be levied within 3 months from the date of the final finding i.e. September 2, 2017.

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인도 정부의 수입규제 최근 동향 (Pending cases)

o) High Tenacity Polyester Yarn

•

Type of trade remedy: Anti-Dumping Investigation (Initiation Corrigendum)

•

Product: High Tenacity Polyester Yarn, excluding yarn below 1000 denier, coloured yarn and twisted yarn”

also known as polyester industrial year (PIY) or industrial year (IDY) in market parlance.

•

HS Code: Sub-heading 5402.2090 under Chapter 54 of Customs Tariff Act, 1975

•

Target Countries: People’s Republic of China

•

Initiation: June 15, 2017

•

Final Determination (Expected date): Before June 15, 2018

•

On September 22, 2017, the Designated Authority amended the definition of the product under consideration and the revised definition is set out below:

“The product under consideration in the present investigation is “High Tenacity Polyester Yarn, excluding yarn below 1000 denier, coloured yarn and twisted yarn” also known as polyester industrial year (PIY) or industrial year (IDY) in market parlance. High tenacity Industrial Grade yarn has various grades depending on end application requirement such as Regular Adhesive Activated (AA), Regular Adhesive Non activated (NON AA), High modulus Low Shrinkage adhesive activated (HMLSAA), High modulus Low Shrinkage non adhesive activated (HMLS NAA), Low Shrinkage (LS), Super Low Shrinkage (SLS), Ultra Low Shrinkage (ULS), Dope Dyed Yarn.”

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인도 정부의 수입규제 전망

Ø DGAD는 현재 아래 한국산 품목에 대해 조사 중인 바, 해당 품목 수입이 인도 국내산업에 피해를 야기했다는 점이 입증될 경우 관세 부과 가능성 전망

Ø 지속적인 대응 관리 필요 품목

•

Nylon Filament Yarn

•

Toluene Di-Isocyanate-(TDI)

•

Poly Butadine Rubber (PBR)

•

Cold rolled cold reduced flat steel products of iron or non-alloy steel or other alloy steel of all widths and thickness, not clad, plated or coated

•

Hot-rolled flat products of alloy or non-alloy steel in coils of a width up to 2100mm and thickness up to 25mm”

•

Anti-Dumping Duty investigation concerning imports of “Dioctyl Phthalate (DOP)”

•

2-Ethyl Hexanol

•

Carbon Black used in rubber application

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인도 정부의 수입규제 대응방안

<사전적 대응>

► 수출가격에 대한 지속적인 관리

► 인도 규제 동향 및 국내산업 제소 움직임 모니터링 강화

► 현지 전문가 등을 통한 지속적인 모니터링

► 상대국의 수입 동향 점검

► 통상 마찰 해소를 위한 민,관,협을 통한 통상협력 추진

► 잠재적 제소자인 인도 국내산업 협회 및 기업과의 커뮤니케이션 채널 확보

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인도 정부의 수입규제 대응방안

<사후적 대응>

► 신속한 대응 및 성실한 조사 참여 – 변호사 등 전문가 활용을 통해 대응 준비 기간단축 등 효율성 강화

► 정부 및 협회 등 측면지원 요청 – 제소업체와 조사당국의 밀착으로 업체 노력만으로는 역부족인 점을

고려, 정부 의견서 및 면담 추진 등 공동 대응 필요

- 통상장관회담/실무회담 등 계기 적극적인 의사표시

- 외교부 수입규제대책반 방문/면담추진 – 정부의 지속적인 관심/협조 유도 - 인도내 공동 이해관계자(관련 하위산업 등)과 유기적인 협조

► 규제조치의 부당성에 대한 전문적인 자료에 근거한 다각적인 의견 개진 – 협회 및 단체를 통한 객관적인 자료 수집을 통한 이의제기

► 재심 등 불복절차 등 법적절차 활용

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Korea Business Services Team

An experienced groups of professionals which are dedicated to serve Korean clients in respective countries

► Satish is a Partner with Tax practice based in Noida office, India

► Satish is the head for Korean Business Services Desk at EY in India and anchors the firm’s relationship with various Korean clients operating in India

► Satish is B.Com (Hons.) graduate from Delhi University and Chartered Accountant from ICAI, New Delhi

► Satish has been actively involved with a wide range of foreign companies especially Korean Companies in the Infrastructure sector and has worked on a range of assignments handling all kinds of tax and regulatory compliance matters. The successful closure of these engagements led to other engagements with various companies in the power, EPC and infrastructure business.

Satish Aggarwal

Partner — KBS Leader, India Tel: +91 120 671 7120 Mobile: +91 98104 95991 Fax: +91 120 671 7171

Email: aggarwal.satish@in.ey.com

► Jonghyun is managing Korean Desk in EY India as a Director. He is supporting Korean clients in India across audit, tax and advisory.

► Jonghyun joined Ernst & Young as of June, 2016 and is currently based on Gurgaon office.

► Jonghyun graduated from Yonsei University and has a BA degree. He is registered as a member of Korean Institution of Certified Public Accountant(KICPA) and a former auditor of Korean Business Association of Turkey. He speaks native Korean and proficient English.

Jonghyun Kenny Song Director / KICPA

Tel: +91 124 4644 000 Mobile: +91 70423 23859 Fax: +91 124 4644 050

Email: jonghyun.song@in.ey.com ^► Jonghyun has various skill sets in international tax, financial advisory and audit.

► He supports Korean companies’ cross-boarder investment decision in wide variety of industries including construction/infra-structure, manufacturing, distribution and information technology sectors.

► He deals with global tax and accounting issues of Korean multinationals in abroad.

► Jaewon is managing Korea Desk in EY as a Director, supporting Korean clients in various legal issues.

► Jaewon joined Ernst & Young in December 2017 and is currently based on Gurgaon/Delhi office

► Jaewon holds Juris Doctor from Washington University in St. Louis School of Law, LL.M. from American University Washington College of Law, USA, and BA/MA from Ajou University in Korea. He is qualified to practice of law in the State of New York, USA.

► Jaewon has a broad practice covering the needs of corporate clients, focusing largely on the corporate and regulatory aspects of mergers and acquisitions, joint ventures, corporate governance, compliance issues and on a wide range of dispute resolution matters. He is particularly adept at advising clients on Jaewon Chang

Director / Attorney at Law (NY, USA) Tel: +91 124 443 4850

Mobile: +91 88007 93649 Fax: +91 124 464 4050 Email: jaewon.chang@in.ey.com

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감사합니다.

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Ernst & Young LLP is one of the Indian client serving member firms of EYGM Limited. For more information about our organization, please visit www.ey.com/india

Ernst & Young LLP is a Limited Liability Partnership, registered under the Limited Liability

Partnership Act, 2008 in India, having its registered office at 22 Camac Street, 3rd Floor, Block C, Kolkata – 700016

This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the global Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor

최근 인도의 수입규제 동향