原产地规则(RulesofOrgin).doc
rule of origin of ASEAN China中国东盟自由贸易区原产地规则
ANNEX 3RULES OF ORIGIN FOR THEASEAN–CHINA FREE TRADE AREAIn determining the origin of products eligible for the preferential tariff concession pursuant to the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People’s Republic of China (hereinafter referred to as “the Agreement”), the following Rules shall be applied:Rule 1: DefinitionsFor the purpose of this Annex:(a) “a Party” means the individual parties to the Agreement i.e. BruneiDarussalam, the Kingdom of Cambodia, the Republic of Indonesia, theLao People’s Democratic Republic (“Lao PDR”), Malaysia, the Union ofMyanmar, the Republic of the Philippines, the Republic of Singapore,the Kingdom of Thailand, the Socialist Republic of Vietnam and thePeople’s Republic of China (”China”).(b) “materials” shall include ingredients, parts, components, subassemblyand/or goods that were physically incorporated into another good orwere subject to a process in the production of another good.(c) "Originating goods" means products that qualify as originating inaccordance with the provisions of Rule 2.(d) "production" means methods of obtaining goods including growing,mining, harvesting, raising, breeding, extracting, gathering, collecting,capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling a good.(e) “Product Specific Rules” are rules that specify that the materials haveundergone a change in tariff classification or a specific manufacturingor processing operation, or satisfy an ad valorem criterion or a combination of any of these criteria.Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed to be originating and eligible for preferential concessions if they conform to the origin requirements under any one of the following:(a) Products which are wholly obtained or produced as set out and definedin Rule 3; or(b) Products not wholly produced or obtained provided that the saidproducts are eligible under Rule 4, Rule 5 or Rule 6.Rule 3: Wholly Obtained ProductsWithin the meaning of Rule 2 (a), the following shall be considered as wholly produced or obtained in a Party:(a) Plant1 and plant products harvested, picked or gathered there;animals2 born and raised there;(b) Live(c) Product3 obtained from live animals referred to in paragraph (b) above;(d) Products obtained from hunting, trapping, fishing, aquaculture,gathering or capturing conducted there;(e) Minerals and other naturally occurring substances, not included inparagraphs (a) to (d), extracted or taken from its soil, waters, seabed orbeneath their seabed;(f) Products taken from the waters, seabed or beneath the seabed outsidethe territorial waters of that Party, provided that that Party has the rights to exploit such waters, seabed and beneath the seabed in accordance with international law;(g) Products of sea fishing and other marine products taken from the highseas by vessels registered with a Party or entitled to fly the flag of thatParty;(h) Products processed and/or made on board factory ships registeredwith a Party or entitled to fly the flag of that Party, exclusively from products referred to in paragraph (g) above;(i) Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit onlyfor disposal or recovery of parts of raw materials, or for recycling purposes4; and1 Plant here refers to all plant life, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants2 Animals referred to in paragraph (b) and (c) covers all animal life, including mammals, birds, fish, crustaceans, molluscs, reptiles, bacteria and viruses.3 Products refer to those obtained from live animals without further processing, including milk, eggs, natural honey, hair, wool, semen and dung.4This would cover all scrap and waste including scrap and waste resulting from manufacturing or processing operations or consumption in the same country, scrap machinery, discarded packaging and all products that can no longer perform the purpose for which they were produced and are fit only for discarding or for the recovery of raw materials. Such manufacturing or processing operations shall include all types of processing, not only industrial or chemical but also mining, agriculture, construction, refining, incineration and sewage treatment operations.(j) Goods obtained or produced in a Party solely from products referred to in paragraphs (a) to (i) above.Rule 4: Not Wholly Produced or Obtained(a) For the purposes of Rule 2(b), a product shall be deemed to beoriginating if:(i) Not less than 40%of its content originates from any Party; or(ii) If the total value of the materials, part or produce originating from outside of the territory of a Party (i.e. non-ACFTA) does notexceed 60% of the FOB value of the product so produced orobtained provided that the final process of the manufacture isperformed within the territory of the Party.(b) For the purposes of this Annex, the originating criteria set out in Rule4(a)(ii) shall be referred to as the “ACFTA content”. The formula for the 40%ACFTA content is calculated as follows:Value ofNon-ACFTA materials +Value of materials ofUndetermined originFOB Pricex 100 % < 60% Therefore, the ACFTA content: 100% - non-ACFTA material = at least 40% (c) The value of the non-originating materials shall be:(i) the CIF value at the time of importation of the materials; or(ii) the earliest ascertained price paid for the materials of undetermined origin in the territory of the Party where theworking or processing takes place.(d) For the purpose of this Rule, "originating material" shall be deemed tobe a material whose country of origin, as determined under these rules,is the same country as the country in which the material is used in production.Rule 5: Cumulative Rule of OriginUnless otherwise provided for, products which comply with origin requirements provided for in Rule 2 and which are used in the territory of a Party as materials for a finished product eligible for preferential treatment under the Agreement shall be considered as products originating in the territory of the Party where working or processing of the finished product hastaken place provided that the aggregate ACFTA content (i.e. full cumulation, applicable among all Parties) on the final product is not less than 40%.Rule 6: Product Specific CriteriaProducts which have undergone sufficient transformation in a Party shall be treated as originating goods of that Party. Products which satisfy the Product Specific Rules provided for in Attachment B shall be considered as goods to which sufficient transformation has been carried out in a Party.Rule 7: Minimal Operations and ProcessesOperations or processes undertaken, by themselves or in combination with each other for the purposes listed below, are considered to be minimal and shall not be taken into account in determining whether a good has been wholly obtained in one country:(a) ensuring preservation of goods in good condition for the purposes oftransport or storage;shipment or transportation;(b) facilitating(c) packaging5 or presenting goods for sale.Rule 8: Direct ConsignmentThe following shall be considered as consigned directly from the exporting Party to the importing Party:(a) If the products are transported passing through the territory of anyother ACFTA member states;(b) If the products are transported without passing through the territory ofany non-ACFTA member states;(c) The products whose transport involves transit through one or moreintermediate non-ACFTA member states with or without transshipment or temporary storage in such countries, provided that:(i) the transit entry is justified for geographical reason or byconsideration related exclusively to transport requirements;(ii) the products have not entered into trade or consumption there;and5 This excludes encapsulation which is termed “packaging” by the electronics industry.(iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep themin good condition.Rule 9: Treatment of Packing(a) Where for purposes of assessing customs duties, a Party treatsproducts separately from their packing, it may also, in respect of its imports consigned from another Party, determine separately the origin of such packing.(b) Where paragraph (a) above is not applied, packing shall be consideredas forming a whole with the products and no part of any packing required for their transport or storage shall be considered as having been imported from outside the ACFTA when determining the origin of the products as a whole.Rule 10: Accessories, Spare Parts and ToolsThe origin of accessories, spare parts, tools and instructional or other information materials presented with the goods therewith shall be neglected in determining the origin of the goods, provided that such accessories, spare parts, tools and information materials are classified and collected customs duties with the goods by the importing member state.Rule 11: Neutral ElementsUnless otherwise provided, for the purpose of determining the origin of goods, the origin of power and fuel, plant and equipment, or machines and tools used to obtain the goods, or the materials used in its manufacture which do not remain in the goods or form part of the goods, shall not be taken into account. Rule 12: Certificate of OriginA claim that products shall be accepted as eligible for preferential concession shall be supported by a Certificate of Origin issued by a government authority designated by the exporting Party and notified to the other Parties to the Agreement in accordance with the Operational Certification Procedures, as set out in Attachment A.Rule 13: Review and ModificationThese rules may be reviewed and modified as and when necessary upon request of a Member State and may be open to such reviews and modifications as may be agreed upon by the AEM-MOFCOM.ATTACHMENT A OPERATIONAL CERTIFICATION PROCEDURESFOR THE RULES OF ORIGIN OF THEASEAN-CHINA FREE TRADE AREAFor the purpose of implementing the rules of origin for the ASEAN-China Free Trade Area, the following operational procedures on the issuance and verification of the Certificate of Origin (Form E) and the other related administrative matters shall be followed:AUTHORITIESR ULE 1The Certificate of Origin shall be issued by the Government authorities of the exporting Party.R ULE 2(a) The Party shall inform all the other Parties of the names and addresses oftheir respective Government authorities issuing the Certificate of Origin and shall provide specimen signatures and specimen of official seals used by their said Government authorities.(b) The above information and specimens shall be provided to every Party to theAgreement and a copy furnished to the ASEAN Secretariat. Any change in names, addresses, or official seals shall be promptly informed in the same manner.R ULE 3For the purpose of verifying the conditions for preferential treatment, the Government authorities designated to issue the Certificate of Origin shall have the right to call for any supporting documentary evidence or to carry out any check considered appropriate. If such right cannot be obtained through the existing national laws and regulations, it shall be inserted as a clause in the application form referred to in the following Rules 4 and 5.APPLICATIONSR ULE 4The exporter and/or the manufacturer of the products qualified for preferential treatment shall apply in writing to the Government authorities requesting for the pre-exportation verification of the origin of the products. The result of the verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said products to be exported thereafter. The pre-verification may not apply to the products of which, by their nature, origin can be easily verified.R ULE 5At the time of carrying out the formalities for exporting the products under preferential treatment, the exporter or his authorised representative shall submit a written application for the Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin.PRE-EXPORTATION EXAMINATIONR ULE 6The Government authorities designated to issue the Certificate of Origin shall, to the best of their competence and ability, carry out proper examination upon each application for the Certificate of Origin to ensure that:(a) The application and the Certificate of Origin are duly completed andsigned by the authorised signatory;(b) The origin of the product is in conformity with the ASEAN-China Rulesof Origin;(c) The other statements of the Certificate of Origin correspond tosupporting documentary evidence submitted;(d) Description, quantity and weight of goods, marks and number ofpackages, number and kinds of packages, as specified, conform to the products to be exported.ISSUANCE OF CERTIFICATE OF ORIGINR ULE 7(a) The Certificate of Origin must be in ISO A4 size paper in conformity to thespecimen as shown in Attachment C. It shall be made in English.(b) The Certificate of Origin shall comprise one original and three (3) carboncopies of the following colours:(Pantone color code: 727c)Original - BeigeDuplicate - Light Green (Pantone color code: 622c)Triplicate - Light Green (Pantone color code: 622c)Quadruplicate - Light Green (Pantone color code: 622c)(c) Each Certificate of Origin shall bear a reference number separately given byeach place of office of issuance.(d) The original copy shall be forwarded, together with the triplicate, by theexporter to the importer for submission to the Customs Authority at the port or place of importation. The duplicate shall be retained by the issuing authority in the exporting Party. The quadruplicate shall be retained by the exporter. After the importation of the products, the triplicate shall be marked accordingly in Box 4 and returned to the issuing authority within a reasonable period of time. R ULE 8To implement the provisions of Rules 4 and 5 of the ASEAN-China Rules of Origin, the Certificate of Origin issued by the final exporting Party shall indicate the relevant rules and applicable percentage of ACFTA content in Box 8.R ULE 9Neither erasures nor superimposition shall be allowed on the Certificate of Origin. Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by the person who made them and certified by the appropriate Government authorities. Unused spaces shall be crossed out to prevent any subsequent addition.R ULE 10(a) The Certificate of Origin shall be issued by the relevant Governmentauthorities of the exporting Party at the time of exportation or soon thereafter whenever the products to be exported can be considered originating in that Party within the meaning of the ASEAN-China Rules of Origin.(b) In exceptional cases where a Certificate of Origin has not been issued at thetime of exportation or soon thereafter due to involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but no longer than one year from the date of shipment, bearing the words “ISSUED RETROACTIVELY”.R ULE 11In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in writing to the Government authorities which issued it for the certified true copy of the original and the triplicate to be made on the basis of the export documents in their possession bearing the endorsement of the words “CERTIFIED TRUE COPY” in Box 12. This copy shall bear the date of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued not longer than one year from the date of issuance of the original Certificate of Origin and on condition that the exporter provides to the relevant issuing authority the fourth copy.PRESENTATIONR ULE 12The original Certificate of Origin shall be submitted together with the triplicate to the Customs Authorities at the time of lodging the import entry for the products concerned.R ULE 13The following time limit for the presentation of the Certificate of Origin shall be observed:(a) Certificate of Origin shall be submitted to the Customs Authorities of theimporting Party within four (4) months from the date of endorsement by the relevant Government authorities of the exporting Party;(b) Where the products pass through the territory of one or more non-parties inaccordance with the provisions of Rule 8 (c) of the ASEAN-China Rules of Origin, the time limit laid down in paragraph (a) above for the submission of the Certificate of Origin is extended to six (6) months;(c) Where the Certificate of Origin is submitted to the relevant Governmentauthorities of the importing Party after the expiration of the time limit for its submission, such Certificate is still to be accepted when failure to observe the time limit results from force majeure or other valid causes beyond the control of the exporter; and(d) In all cases, the relevant Government authorities in the importing Party mayaccept such Certificate of Origin provided that the products have been imported before the expiration of the time limit of the said Certificate of Origin. R ULE 14In the case of consignments of products originating in the exporting Party and not exceeding US$200.00 FOB, the production of a Certificate of Origin shall be waived and the use of simplified declaration by the exporter that the products in question have originated in the exporting Party will be accepted. Products sent through the post not exceeding US$200.00 FOB shall also be similarly treated.R ULE 15The discovery of minor discrepancies between the statements made in the Certificate of Origin and those made in the documents submitted to the Customs Authorities of the importing Party for the purpose of carrying out the formalities for importing the products shall not ipso-facto invalidate the Certificate of Origin, if it does in fact correspond to the products submitted.R ULE 16(a) The importing Party may request a retroactive check at random and/or when ithas reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the products in question or of certain parts thereof.(b) The request shall be accompanied with the Certificate of Origin concernedand shall specify the reasons and any additional information suggesting that the particulars given on the said Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis.(c) The Customs Authorities of the importing Party may suspend the provisionson preferential treatment while awaiting the result of verification. However, it may release the products to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.(d) The issuing Government authorities receiving a request for retroactive checkshall respond to the request promptly and reply not later than six (6) months after the receipt of the request.R ULE 17(a) The application for Certificates of Origin and all documents related to suchapplication shall be retained by the issuing authorities for not less than two (2) years from the date of issuance.(b) Information relating to the validity of the Certificate of Origin shall be furnishedupon request of the importing Party.(c) Any information communicated between the Parties concerned shall betreated as confidential and shall be used for the validation of Certificates of Origin purposes only.SPECIAL CASESR ULE 18When destination of all or parts of the products exported to a specified Party is changed, before or after their arrival in the Party, the following rules shall be observed:(a) If the products have already been submitted to the Customs Authorities in thespecified importing Party, the Certificate of Origin shall, by a written application of the importer be endorsed to this effect for all or parts of products by the said authorities and the original returned to the importer. The triplicate shall be returned to the issuing authorities.(b) If the changing of destination occurs during transportation to the importingParty as specified in the Certificate of Origin, the exporter shall apply in writing, accompanied with the issued Certificate of Origin, for the new issuance for all or parts of products.R ULE 19For the purpose of implementing Rule 8(c) of the ASEAN-China Rules of Origin, where transportation is effected through the territory of one or more non-ACFTA member states, the following shall be produced to the Government authorities of the importing Member State:(a) A through Bill of Lading issued in the exporting Member State;(b) A Certificate of Origin issued by the relevant Government authorities of theexporting Member State;(c) A copy of the original commercial invoice in respect of the product; and(d) Supporting documents in evidence that the requirements of Rule 8(c) sub-paragraphs (i),(ii) and (iii) of the ASEAN-China Rules of Origin are being complied with.R ULE 20(a) Products sent from an exporting Party for exhibition in another Party and soldduring or after the exhibition into a Party shall benefit from the ASEAN-China preferential tariff treatment on the condition that the products meet the requirements of the ASEAN-China Rules of Origin provided it is shown to the satisfaction of the relevant Government authorities of the importing Party that:(i) an exporter has dispatched those products from the territory of theexporting Party to the country where the exhibition is held and hasexhibited them there;(ii) the exporter has sold the goods or transferred them to a consignee in the importing Party; and(iii) the products have been consigned during the exhibition or immediately thereafter to the importing Party in the state in which they were sent forexhibition.(b) For purposes of implementing the above provisions, the Certificate of Originmust be produced to the relevant Government authorities of the importing Party. The name and address of the exhibition must be indicated, a certificate issued by the relevant Government authorities of the Party where the exhibition took place together with supporting documents prescribed in Rule 19(d) may be required.(c) Paragraph (a) shall apply to any trade, agricultural or crafts exhibition, fair orsimilar show or display in shops or business premises with the view to the sale of foreign products and where the products remain under Customs control during the exhibition.ACTION AGAINST FRAUDULENT ACTSR ULE 21(a) When it is suspected that fraudulent acts in connection with the Certificate ofOrigin have been committed, the Government authorities concerned shall co-operate in the action to be taken in the territory of the respective Party against the persons involved.(b) Each Party shall be responsible for providing legal sanctions for fraudulentacts related to the Certificate of Origin.Rule 22In the case of a dispute concerning origin determination, classification or products or other matters, the Government authorities concerned in the importing and exporting Member States shall consult each other with a view to resolving the dispute, and the result shall be reported to the other Member States for information.ATTACHMENT B PRODUCT SPECIFIC RULES(To be negotiated commencing January 2004)ATTACHMENT COriginal (Duplicate/Triplicate/Quadruplicate)Reference No.1. Goods consigned from (Exporter's business name, ASEAN-CHINA FREE TRADE AREAaddress, country) PREFERENTIAL TARIFFCERTIFICATE OF ORIGIN(Combined Declaration and Certificate)2. Goods consigned to (Consignee's name, address, FORM Ecountry) Issued in ______________(Country)See Notes Overleaf3. Means of transport and route (as far as known)4. For Official UseDeparture date Preferential Treatment Given Under ASEAN-CHINAFree Trade Area Preferential TariffVessel's name/Aircraft etc. Preferential Treatment Not Given (Pleasestate reason/s)Port of Discharge..................................................................................Signature of Authorised Signatory of the ImportingCountry5. Item6. Marks and7. Number and type of8. Origin criterion9. Gross 10. Number and number numbers on packages, description of (see Notes weight or date of packages goods (including quantity overleaf) other quantity invoiceswhere appropriate and HS and valuenumber of the importing (FOB)country)11. Declaration by the exporter 12. CertificationThe undersigned hereby declares that the above It is hereby certified, on the basis of controldetails and statement are correct; that all the goods carried out, that the declaration by thewere produced in exporter is correct..............................................................(Country)and that they comply with the origin requirementsspecified for these goods in the ASEAN-CHINAFree Trade Area Preferential Tariff for the goodsexported to.............................................................(Importing Country)............................................................. ................................................................................Place and date, signature of Place and date, signature and stamp ofauthorised signatory certifying authorityOVERLEAF NOTES1. Member States which accept this form for the purpose of preferential treatment under the ASEAN-CHINA Free Trade AreaPreferential Tariff:BRUNEIDARUSSALAMCAMBODIA CHINA INDONESIA LAOS MALAYSIAMYANMAR PHILIPPINES SINGAPORETHAILANDVIETNAM2. CONDITIONS: The main conditions for admission to the preferential treatment under the ACFTA Preferential Tariff arethat goods sent to any Member States listed above:(i)must fall within a description of products eligible for concessions in the country of destination;(ii)must comply with the consignment conditions that the goods must be consigned directly from any ACFTA Member State to the importing Member State but transport that involves passing through one or more intermediate non-ACFTA Member States, is also accepted provided that any intermediate transit, transshipment or temporary storage arises only for geographic reasons or transportation requirements; and (iii)must comply with the origin criteria given in the next paragraph.3. ORIGIN CRITERIA: For exports to the above mentioned countries to be eligible for preferential treatment, the requirementis that either:(i)The products wholly obtained in the exporting Member State as defined in Rule 3 of the ASEAN-China Rules ofOrigin;(ii)Subject to sub-paragraph (i) above, for the purpose of implementing the provisions of Rule 2 (b) of the ASEAN-China Rules of Origin, products worked on and processed as a result of which the total value of the materials, parts or produce originating from non-ACFTA Member States or of undetermined origin used does not exceed 60% of the FOB value of the product produced or obtained and the final process of the manufacture is performed within territory of the exporting Member State;(iii)Products which comply with origin requirements provided for in Rule 2 of the ASEAN-China Rules of Origin and which are used in a Member State as inputs for a finished product eligible for preferential treatment in another Member State/States shall be considered as a product originating in the Member State where working or processing of the finished product has taken place provided that the aggregate ACFTA content of the final product is not less than 40%; or(iv)Products which satisfy the Product Specific Rules provided for in Attachment B of the ASEAN-China Rules of Origin shall be considered as goods to which sufficient transformation has been carried out in a Party.If the goods qualify under the above criteria, the exporter must indicate in Box8of this form the origin criteria on the basis of which he claims that his goods qualify for preferential treatment, in the manner shown in the following table:Circumstances of production or manufacture in the first countrynamed in Box 11 of this formInsert in Box 8(a)Products wholly produced in the country of exportation(see paragraph 3 (i) above) “X”(b)Products worked upon but not wholly produced in theexporting Member State which were produced inconformity with the provisions of paragraph 3 (ii) above Percentage of single country content, example 40%(c)Products worked upon but not wholly produced in theexporting Member State which were produced inconformity with the provisions of paragraph 3 (iii) above Percentage of ACFTA cumulative content, example 40%(d)Products satisfied the Products Specific Rules “Products Specific Rules”4. EACH ARTICLE MUST QUALIFY: It should be noted that all the products in a consignment must qualify separately in theirown right. This is of particular relevance when similar articles of different sizes or spare parts are sent.5. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to beidentified by the Customs Officers examining them. Name of manufacturer, any trade mark shall also be specified.6. The Harmonised System number shall be that of the importing Member State.7. The term “Exporter” in Box 11 may include the manufacturer or the producer.8. FOR OFFICIAL USE: The Customs Authority of the importing Member State must indicate ( 9 ) in the relevant boxes incolumn 4 whether or not preferential treatment is accorded.。
原产地规则
Rul 中国彩电曲线出口美国面临原产地难题
• 2004年6月美国对中国彩电作出征收反倾销税 2004年 的终裁，中国彩电出口美国的“正门” 的终裁，中国彩电出口美国的“正门”已基本 被封；与此同时，TCL、康佳、 被封；与此同时，TCL、康佳、创维已通过各 种方式在墨西哥建立了彩电生产基地， 种方式在墨西哥建立了彩电生产基地，企图 曲线出口”美国市场，然而， “曲线出口”美国市场，然而，中国企业走这 侧门”可能会遇到“ 个“侧门”可能会遇到“原产地难题”。
概念辨析
• 原产地与产地
• 例一:一件产自我国浙江温州的“耐克”运动衣，其品牌是经 例一:一件产自我国浙江温州的“耐克”运动衣， 所有者授权使用，款式也出自外国知名设计师之手，在我国仅 所有者授权使用，款式也出自外国知名设计师之手， 经历了把原材料加工成成衣的过程， 经历了把原材料加工成成衣的过程，该代工过程的费用占成衣 售价不足10% 那么，该运动衣原产地是否为我国? 10%。 售价不足10%。那么，该运动衣原产地是否为我国?浙江温州在 其中扮演了什么角色呢? 其中扮演了什么角色呢? • 例二:一件产自美国加州的“耐克”运动衣，其品牌同样经所 例二:一件产自美国加州的“耐克”运动衣， 有者授权使用，款式也同样出自知名设计师之手， 有者授权使用，款式也同样出自知名设计师之手，唯独是使用 从我国进口的物美价廉的布料制成。 从我国进口的物美价廉的布料制成。该布料的费用占成衣售价 同样不足10% 那么，该运动衣原产地是否为美国? 10%。 同样不足10%。那么，该运动衣原产地是否为美国?美国加州在 其中扮演了什么角色呢? 其中扮演了什么角色呢?
案例表明，国际贸易中应重视原产地问题， 案例表明，国际贸易中应重视原产地问题，否则后果会很 严重！ 严重！
RULES OF ORIGIN原产地规则
• 谈判阶段，这三种ROO方法的成
本非常接近
• 实施阶段，增值方法的成本较低 • 应用阶段，CTC的成本较低 • 应用阶段通常都是最长的——因 此采用CTC ROO要比增值ROO更 具成本效益。
• Costs are less for value-added at implementation stage
• Costs are less for CTC at the application stage
• The application stage will always be the longest – therefore there is a cost benefit in using CTC ROO over value-added ROO
Value-Added method 增值方法
a certain percentage of the value of the final good must be provided by the manufacturer in the FTA territory
最终产品的价值中，必
须有一定的比例是由自 由贸易协定地区的制造 商提供的
• 根据《澳美自由贸易协定》 和《澳泰自由贸易协定》， 每个关税细目都有其特定产 品的原产地规则 • 少数特定产品原产地规则 与RVC要求或技术测试相结 合，或由其取代
Acceptance of CTC ROO CTC原产地规则的接受程度
Australian producers, 澳大利亚生产商、进 importers and public 口商、公立及私营行 and private sector 政管理机构都热烈拥 administrators have 护《澳美自由贸易协 warmly embraced the 定》及《澳泰自由贸 CTC ROO introduced 易协定》采纳CTC原 with AUSFTA and 产地规则 TAFTA
WTO规则中英文教程第十七章 WTO原产地规则_OK
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(一)原产地的认定标准及相应要求 (Determining Criteria of Origin and Corresponding Requirement)
• 在原产地的认定时涉及两类产品，一类是“完 全原产”(wholly obtained)的产品，另一类是发 生“实质性改变”(substantial transformation)的 产品。对前者原产地的认定勿需赘述，对后者 原产地的认定则较为复杂，其认定标准有三种：
countervailing duties，safeguard measures， origin
marking requirements and any discriminatory
quantitative restrictions or tariff quotas. They shall
also include rules of origin used for government
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(二)其他规则
• Rules of origin are based on a positive standard. Rules of origin that state what does not confer origin (negative standard) are permissible as part of a clarification of a positive standard or in individual cases where a positive determination of origin is not necessary.
浅析中国FTA中的原产地规则
百家论点浅析中国FTA中的原产地规则王学（武汉大学，湖北武汉430072）摘要：迄今为止，我国已经签署了16个双边性的自由贸易协定，涉及24个国家、地区或国际组织。
在所签订的自由贸易协定（FTA）中，我们能看到诸如原产地规则这样的普遍规则。
总结FTA中的共性对于中国在国际贸易规则制定中发挥自己的作用具有重要意义。
关键词：原产地规则；自由贸易协定；规则制定1原产地规则的定义原产地规则（Rules of Origin）系指一国家、地区或区域集团为确定货物原产地而普遍适用的法律、规章的总称，常被形象地称为商品的“经济国籍”。
根据WTO《原产地规则协定》，原产地的确定标准有完全获得和实质性改变两种。
前者是指完全使用原产国的原料和零部件，并在其国内完成生产和制造的产品；后者是指对于不完全使用原产国的原料，或未在其国内完成全部生产和制造过程的产品须达到一定标准才能认定原产于该国。
2中国签订的FTA中的原产地规则2.1中国与港澳台之间的贸易安排2003年，内地与香港、澳门特区政府分别签订了内地与香港、澳门《关于建立更紧密经贸关系的安排》（CEPA），之后又签订了多份补充协议，这是内地与港澳经济合作的重要典范，也是“一国两制”原则的成功实践。
内地与香港、澳门分别用两个附件的形式规制了原产地的确定、签发与核查程序等具体内容。
2010年6月29日，两岸签订的《海峡两岸经济合作框架协议》（ECFA）的第3.2条规定了原产地规则是两岸货物贸易协议磋商的重要内容之一。
2.2中国与韩国FTA中的原产地规则作为中国与多个发达国家签订的自由贸易协定之一，2015年6月签署的中国与韩国FTA已经于2015年12月20日正式生效。
该协定规定了原产地规则的基本定义与实施程序，还在附件3—C中规定了原产地证书。
中韩自由贸易协定对原产货物与特定货物、区域价值成分与累计规则、货物成分、材料与包装以及直接运输做出了详细的阐述。
2.3中国与巴基斯坦FTA中的原产地规则截至2018年1月1日，中国已经于7个国家签订了自由贸易协定，这些协定都生效并得到实施。
原产地规则
协定税率
• 原产于与中华人民共和国签订含有关税优惠条款的区域性贸易附件1
特惠税率
• 原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区
的进口货物------进口税则附件2
普通税率
• 原产于以上所列外的国家或者地区的进口货物，以及原产地不明的进口货物
原产地规则
原产地
• 原产地是指货物或产品的最初来源，即产品的生产地。
原产地规则
• 原产地规则，也称“货物原产因规则”。指一国根据国家法令
或国际协定确定的原则制定并实施的，以确定生产或制造货物 的国家或地区的具体规定。
原产地判定标准
整件获得标准
• 即产品完全是受惠国生产和制造，不含有进口的和产地不明的 原材料和部件。
原产地证书
原产地证书概念
• 原产地证书（CERTIFICATE OF ORIGIN ）是由公证机构或政
府或出口商出具的证明货物原产地或制造地的一种证明文件。
原产地证书分类
• 一般原产地证书：出口国根据一定的原产地规则签发的证明货 物原产地的证明文书；
• 普惠制原产地证书：受惠国根据给惠国方案中的原产地规则签
规则目的 为了实施国别优惠（关税） 除此以外的其他目的，包括实 政策 施最惠国待遇等 运输要求 一般均要求由出口成员国 直接运输至进口成员国 申报要求 进出口货物必须提交指定 机构签发的原产地证明， 并申报适用相应协定项下 的优惠税率 对运输环节没有要求 收发货人仅在海关要求的情况 下提交原产地证书，如两反一 保，其余情况下均无须提交
出口智利的FORM F • 自2006年10月1日起，各地出入境检验检疫机构开始签发《中国-智利自由贸易
区优惠原产地证明书》（FORM F），该日起对原产于我国的5891个6位税目产 品关税降为零。产品必须符合中国—智利自贸区原产地规，直运规则。
RULES OF ORIGIN原产地规则
•RULES OF ORIFra bibliotekIN 原产地规则
Where dictated that the substantial transformation cannot be determined by any one methodology, two or more methodologies can be applied together to determine the origin of a product 若某一种方法无法判断 是否存在实质性改变， 则可同时采用两种或多 种方法来确定产品的原 产地
Value-Added method 增值方法
a certain percentage of the value of the final good must be provided by the manufacturer in the FTA territory 最终产品的价值中，必 须有一定的比例是由自 由贸易协定地区的制造 商提供的
Australia’s FTAs 澳大利亚的自由贸易协定
• the Australia-United States FTA • (AUSFTA) and the ThailandAustralia FTA (TAFTA) use the CTC methodology to determine origin • our FTA with New Zealand is soon to change to CTC • our FTA with Singapore uses the value-added methodology 《澳美自由贸易协定》 (AUSFTA)和《澳泰自由贸易协 定》均采用CTC方法来确定原产 地 我们与新西兰的自由贸易协定很 快也将采用CTC方法 我们与新加坡的自由贸易协定采 用了增值方法
关税守则——原产地规则.doc
一、原产地规则的起源原产地规则是确定进出口货物原产国的标准和方法，是确定货物适用关税税率的重要依据。
国际上对货物原产地的规定是在二十世纪七十年代初期，发达国家对发展中国家的出口货物给予普遍的关税优惠待遇，即实行普惠制以后产生的，也可以说，原产地规则是在实行普惠制的基础上确立的。
普惠制又称为普遍优惠制，是发达国家给予发展中国家出口制成品和半制成品的一种普遍的、非歧视的、非互惠的关税优惠制度。
这项制度从1968年联合国第二届贸易与发展会议上通过普惠制决议起宣告建立，至今已在世界范围内实施了近30年。
目前世界上已有190多个发展中国家和地区享受普惠制待遇，给惠国达到29个，主要是欧盟15国和瑞士、挪威、俄罗斯、乌克兰、白俄罗斯、日本、波兰、加拿大、澳大利亚、新西兰以及美国、保加利亚、匈牙利、捷克，其中除美国、保加利亚、匈牙利、捷克外，其他25个给惠国都给予了中国最惠国待遇。
普惠制具体实施方案由各给惠国分别制定，给惠商品的范围主要是列入给惠商品清单的工业制成品或半制成品和少量的农产品，而给惠商品的关税削减幅度一般为最惠国税率与普惠制税率之间的差额。
受惠国家和地区限于是发展中国家和地区，具体范围由各给惠国自行确定。
由于普惠制优惠幅度较大，范围较广，为了确保普惠制待遇只给予发展中国家和地区生产和制造的产品，各给惠国都把确定进口货物的原产国作为海关监管的一项重要内容，分别制定了确定货物原产地的规定。
随着国际间经济技术合作的领域不断拓展、程度不断加深，各国生产分工也越来越细，跨国生产制造产品的越来越多，有的产品甚至经过多个国家的生产加工才最终完成。
这就使得确定货物原产地的依据变得越来越复杂，需要制订出明确的、能够普遍适用的标准。
为了协调统一各国的原产地规定，1973年5月，海关合作理事会制定了简化和协调海关业务的国际公约《京都公约》，其中三个附约专门对原产地规则和原产地证书做出规定。
这些附约的规定成为许多国家制定本国原产地规则的参考依据。
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原产地规则是确定进口货物唯一产地的规定，主要包括原产地标准和直接运输规定。
各国的原产地规则不尽一致。
现将国际上通常采用的一些原产地规则介绍如下:(一)原产地标准原产地标准是衡量进口货物产于何地的尺度。
对只有一个国家可供审定的进口货物，可以应用货物”完全在一国生产”的准则;对有两个及两个以上国家参与生产的进口货物，则采用”实质性改变”的准则。
1.完全在一国生产标准。
本标准适用于从原料到制成品的全生产过程都在一个国家内进行的货物，这些货物完全不使用外国料、件，也没有在外国进行加工、生产。
凡是含有外国的或产地不明的料、件的进口货物，不适用本标准。
完全在一国生产的货物共有以下10类:(1)从一国的土地、领域内或从其海底所采集的矿物;(2)在一国收获或采用的植物产品;(3)在一国出生或饲养的活动物;(4)从一国的活动物所取得的产品;(5)在一国狞猎或捕捞所得的产品;(6)从事海洋渔业所得的产品以及由某国船只在海上取得的其他产品;(7)由一国的加工船利用上款所列各产品加工所得的产品:(8)如某国对海底及其底土拥有单独开采的权力，该国从领海以外的海底或其底土中采得的产品;(9)在一国收集并只适于回收其原料用的废旧物品和在加工制造过程中所产生的废碎料;(10)由一国仅利用上述第(1)至(9)款所列的各种本国产物所生产的产品。
2.实质性改变标准。
本标准适用于由两个或两个以上国家参与了生产或加工的货物。
它的基本原则是:凡是经过两个或两个以上国家加工生产的货物，应以最后一个实质性改变了原产品，使其得到了新的特有的性质或特征的国家作为货物的原产国。
实质性改变标准主要通过以下3种方法来确定货物的原产地:(1)改变税号的方法。
本办法规定甲国的货物在乙国加工生产后，如果其税则归类发生了变化，即改变了税号，货物的原产地也应随之改变，应以乙国而不是甲国作为货物原产地;如果未改变税号，则仍以甲国作为货物原产地。
改变税号即改变原产地的理由是，同一系统的货物分类目录中，有关产品与生产该产品的每一种材料被归人不同的税号中，产品要经过充分的制造或加工才会改变税号。
目前，世界上大部分的国家均采用《协调制度》作为其税则目录的基础，它们一般都规定，产品经他国生产加工后，其在上述目录的四位数级税号发生了变化，才能视为改变了原产地。
多于四位数的子目号发生变化不视为原产地的改变。
改变税号方法最大的优点是确定原产地的条件准确、客观、清楚明了，生产厂家和进出口人容易提供足以证明货物原产地的资料。
但由于税则目录和号列是为贯彻本国关税政策，体现对外贸易格局等而设的，许多情况下，号列的变化与产品的实质性改变并没有什么必然的联系换言之，税号的排列并不完全迎合原产地规则的要求。
因此，使用这一方法往往要加列有例外情况表，说明某些产品在他国生产后，即使改变了税号也不改变原产地，或即使未改变税号，在某些条件下仍视为改变了原产地。
制定例外情况表从技术角度上讲非常困难，很容易挂一漏万，而且很难跟上技术发展的步伐。
另外，这种用系统的货物分类目录结构作为审定原产地依据的方法，其先决条件是进出口国双方均已采用同样的商品分类目录作为各自税则的基础，否则是行不通的。
(2)列出加工程度表的方法。
本方法通过对有关产品的加工程序列表规定，产品在原产地生产时必须达到表列要求，才能视为该产地产品。
发达国家在普惠制中较为普遍采用这种方法来弥补改变税号方法的不足。
它们对某些敏感商品的加工程序加以列表规定，发展中国家的这些产品必须达到表列的加工程度才能视为合格加工，享受普惠制优惠。
最常见的加工程度表是发达国家在普惠制中列出的A表和B表。
A表所列的某些产品由于加工程序变化不是很大，即使改变了税号也不能视为改变原产地。
如《协调制度》号列51.09的供零售用羊毛线，必须从号列51.01至51.04所列的羊毛原料加工起，才能算本国原产的货物;用号列51.05已梳羊毛和号列51.06至51.08的非供零售用羊毛纱线制成零售用的羊毛纱线，即使改变了税号，也不视为改变原产地。
B表所列的是某一税号的产品，经过表列加工，即使未改变税号，也可视为改变原产地。
本方法的优点是灵活、实用、适应性强。
但制定加工程度表是较为困难的，尤其是品种多、加工程度细的产品，更难一一列出。
(3)从价百分比的方法。
本方法重点放在甲国产品在乙国进行加工生产时所增加的价值，当其中乙国增值量等于或超过规定的百分比率时，即将乙国视为产品的原产地。
从价百分比方法有两种计算方法:一种是以外国料、件在产品中所占的比值来计算的;另一种是以本国成本(含料、件及生产费用)占产品的比值来计算的。
本方法主要优点是准确、简便、易于制定和执行。
所有产品都可用一个率来确定其是否进行了实质性改变的加工。
生产厂家亦较易证实其本国的增值情况。
但这种方法也有缺点:一是容易造成不合理现象，特别是对在一国加工后接近但未达到规定百分比标准的产品，即不视为该国生产的产品，这显然不合理;二是百分比标准很大程度要受不断浮动的世界市场价格和币值涨落支配，这些波动会影响以本办法为基础制定的原产地规则的实施，使制定政策时的原意遭到歪曲;三是进出口国对增值量计算依据有不同的理解，易引起争执。
(二)直接运输规定直接运输规定是指原产国要将出口产品直接运到进口国，进口国才能作为该国原产的货物给予相应的待遇。
以下两种情况可视为符合直接运输规定:1.不通过他国关境直接将货物运到进口国;2.由于地理(例如内陆国家)等特殊原因，通过了他国关境，但在他国关境内，有关货物始终处于海关监管之下。
直接运输规定主要在普惠制中实施。
实行直接运输规定主要是给惠国为了更好地确定货物的原产地，以便将所给优惠直接落实到所希望给予的国家，防止他人从中渔利。
12原产地名称的法律保护-关于原产地名称的通用定义见于1958年的《保护原产地名称及其注册里斯本协定》第2条第1款对于“原产地名称”的定义：“在协议中，原产地名称是指一个国家、地区、或者地点的地理名称，它适用于指明某一产品来源于那里，其品质和特点完全或本质上是得益于该处的地理环境，包括自然因素和人文因素。
”另一个可以供我们检验的定义来源于欧盟1992年7月14日发布的《关于保护农产品和食品的地理标志和原产地名称的第2081／92号规定》，在这一规定的第2条第2款中原产地名称，“是指一个地区、一个特殊的地点或一个国家的名称，它被用以形容一件农产品或食品源于该地区、地点或者国家，并且该产品的品质和特点本质上或完全是由于该地区的独特的地理环境所具有的自然和人文因素造成的。
该产品的生产、制造和前期的准备都是在当地完成的”。
《巴黎公约》只是在第1节第2款中规定“来源标记”和“原产地名称”是工业产权的一种，应予以保护。
一般说来，“来源标记”就是地理标记，它仅表示产品来源，“原产地名称”是“来源标记”的分支，即某产品的特殊品质是源于某地区的独特的地理因素，它不仅表示产品来源于某一地区，还表示产品达到了非常严格的质量标准。
Trips协议则在第22条第1款中规定：“在本协议中，地理标志是证明某一产品来源于某一成员国或某一地区或该地区内的某一地点的标志。
该产品的某些特定品质、声誉或者其他的特点本质上可以归因于其地理来源。
”综合上述条约中的定义，我们不难发现构成原产地名称需符合3个基本要件：①产品来源于某地区（现实的真实地理位置）；②产品具有独特的品质、声誉或其他特点；③上述特点本质上可归因于产品的地理来源。
一般认为原产地名称是一种自然权利，表现在：①原产地名称是基于产地的自然条件和产地的生产者的集体智慧而形成的。
②原产地名称作为一种无形财产应当为产品生产地的生产者共同所有，其不具有个体排他性。
③原产地名称不因其长期使用而丧失效力，具有效力上的无期限性。
④由于原产地名称的共有性并且特定产地的产品的品质和产地的密切相关联，因此原产地名称具有非转让性。
尽管国内有学者主张“为顺应trips的要求，我国应当制定专门的原产地名称法”，笔者认为，从我国的现实出发，我国还是可以利用现有的商标制度保护原产地名称。
原因在于：一、原产地名称和商标具有相同的功能，可以将原产地名称看做是商标的“子集”。
在本质上来说，商标作为一种商业标识，它的作用主要有：①识别来源-使消费者明白某种商品或服务源自于某一特定的生产者。
②表征一定的商品质量，消费者在进行消费时认牌子的消费习惯即表明了这一点。
③商标上附着商标权人的商业利益-知名的商标对于经营者推广其产品无疑是有利的。
原产地名称的功能在本质上和商标一样：①原产地名称是产源标志-它证明商品源自于某特定地域或者是特定地域内的特定地区或者是特定地点。
②原产地名称也是商品质量的标志-它是消费者了解商品来自特定地区，而该地区能凭借其地理身份赋予商品特定质量信誉及其它的特征。
③原产地名称也当然的附着商业利益-原产地名称的使用可以有助于推广特定地区内的产品，这正是人们争夺原产地名称的原因之所在。
正因为原产地名称和商标都是产源标志，质量和商业利益的集合体，所以将原产地名称看做是商标的“子集”-即某种与土地关联密切的产源标志，质量和商业利益的集合体-是完全合理的。
二、利用商标制度来保护原产地名称也符合国际公约的要求。
《巴黎公约》第7条之2要求成员保护集体商标此项义务已融入Trips协议的第2条第1款之中，因此利用现有的制度将原产地名称注册为集体商标加以保护，已经符合了公约的要求。
而且，通过商标制度来保护原产地名称完全符合Trips的要求。
依照Trips的第22条和第23条，我们要承担的具体义务只是为利害关系人禁止误导和不公平地使用原产地名称提供法律上的救济手段。
Trips并未要求我们规定哪些具体制度和方式，以作为利害关系人确认和保护其权利的法律救济手段。
也就是说Trips的第22条和第23条均未要求成员国为原产地名称的保护建立任何特殊的制度，“事实上，一个完全符合Trips要求的原产地名称保护制度完全可以通过现行的商标制度下集体商标和证明商标的注册来建立”。
三、原产地名称在现有的制度下就可以作为集体商标或者是证明商标通过注册以获得商标法的保护。
依照1995年3月1日国家工商行政管理局发布的《集体商标、证明商标使用和管理办法》中的规定，可以将原产地名称通过注册为证明商标的形式得到保护；也可以根据原产地名称享有主体的集体性特征，由行业协会申请注册集体商标，由产地内企业共同使用。
同时原产地名称的使用也可以依照反不正当竞争法的一般原则获得延伸保护，对恶意使用原产地名称的行为可以依照我国反不正当竞争法第二条第一款的规定进行法律救济。
四、从功利的角度来看，利用现有的制度来保护原产地名称比创建一个崭新的制度要容易得多。
利用现行的商标制度来保护原产地名称的益处在于，只需要通过集体商标和证明商标制度来对原产地名称进行注册就可以使现行的体制发挥作用而无须其他任何的资源的投入，利用现有的商标保护体制来保护原产地名称将是仅仅利用现存的商标保护体系的资源，例如申请注册、申请撤销、异议、裁定等程序和现有的行政执法人员和行政执法措施，这一点无疑是经济的。