初版（5刷）差� ��替え（P239,P242 ）.pdf

A Japanese kitchenware manufacturer in Sanjo City wants to export kitchenware (iron and stainless steel pots, aluminum kettles, and plastic spatulas) to Vietnam using EPA/FTA. There are four EPAs/FTAs for Vietnam, including RCEP, and the company wants to know which one offers the most favorable tariffs and meets the rules of origin.

The company's products and their corresponding HS codes are:
- Stainless steel pot: 7323.91.10
- Aluminum kettle: 7615.10.90
- Plastic spatula: 3924.10.90

The materials used are:
- Stainless steel (HS7222.19) from Korea
- Aluminum (HS7606.12) from Vietnam
- Plastic (HS3902.10) from China

The prices are:
- Stainless steel pot: $100 (FOB)
- Aluminum kettle: $50 (FOB)
- Plastic spatula: $10 (FOB)
- Stainless steel material: $20 (CIF)
- Aluminum material: $10 (CIF)
- Plastic material: $2 (CIF)

The company wants to investigate the tariff benefits and rules of origin for JVEPA, AJCEP, CPTPP, and RCEP, and determine which one is the most favorable.

The results of the investigation are:
- For stainless steel pots, all EPAs/FTAs except AJCEP have the same evaluation.
- For aluminum kettles, CPTPP or RCEP (depending on the implementation status) is the most favorable.
- For plastic spatulas, CPTPP is the most favorable.