Under the origin approved exporter self-certification system, the importer shall verify the customs house the origin of imported goods by submitting an origin declaration made by an origin approved exporter on an invoice or other commercial document. The customs authorities of the exporting country may certify the exporter who has the ability to prove the origin of exported goods as the origin approved exporter. An origin approved exporter may autonomously prove the origin of the relevant goods to the scope stipulated in the relevant agreement and may be eligible for the application of the simplified procedures for proving origins. Among the FTAs in Korea, the KoreaㆍEU FTA, KoreaㆍEFTA FTA and KoreaㆍTurkey FTA are implementing the approved exporter system. In order to achieve the purpose of this study, this paper uses the literature research and case analysis on the origin approved exporter under the KoreaㆍEU FTA. Through this study, this paper is to provide several implications for companies seeking the benefits of the KoreaㆍEU FTA preferential tariffs. The Korean companies to do the following: confirm the application criterion of preferential tariffs stipulated in the KoreaㆍEU FTA, confirm the issuance criterion of the origin declaration, confirm the validity of customs authorization number under the origin declaration, confirm the deadline for ex post facto of conventional tariffs and origin verification, and confirm the interpretation criterion on the indirect verification results of the customs authorities of the exporting country.