RULES OF ORIGIN原产地规则
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！
简单了解原产地的几个概念
关于原产地的几个概念原产地((Country of origin)原产地的原意是指来源地、由来的地方；因此，商品的原产地是指货物或产品的最初来源，即产品的生产地。
进出口商品的原产地是指作为商品而进人国际贸易流通的货物的来源，即商品的开采地、提取地、收获地、出产地、生产地、制造或产生实质改变的加工地(国家或地区)。
随着国际贸易的发展和过冈际生产分工的深入整合，货物原产地的含义更加丰富。
WT0《原产地规则协定》第9条第1款b项将货物原产地正式界定为，“完全获得该货物的国家；或如果该货物的生产涉及一个以上的国家，则为进行最后实质性改变的国家”。
作为产品的“法定国籍”，原产地是连接产品与特定产地国家的法律纽带。
在国际贸易中，就进口围而言，货物原产地通常具有唯一性，无论产品在国际贸易流通中经历了几个国家或地区的生产、制造或加工，其原产地通常只能确定一个国家或地区，而不能有两个或多个原产地。
原产地证／产地证／原产地证书／原产地证明／原产地证明书(Certificate 0forigin简称C／0)即证明产品原产于某国的书面文件，是指由出口国(或地区)根据原产地规则和有关要求签发的，明确指出该证明中所列货物原产于某一特定国家(或地区)的证明文件，是商品进入国际贸易领域的“经济国籍”，是进口国对货物进行确定税率待遇，贸易统计，实行数量限制(如配额、许可证等)和控制从特定国家进口(如反倾销税、反补贴税)的主要依据之一。
原产地证明包括由出口国签证机构签发的原产地证书和企业自主签发的原产地声明。
原产地标记对产品的来源地做出明确标示的标记即为原产地标记。
它是表明产品的产生地，出生地，出土地，或者生产、加工、制造地的重要标志。
《中华人民共和国进出口货物原产地条例》(2005年1月1日施行)将原产地标记定义为，“在货物或者包装上用来表明该货物原产地的文字和图形”。
我们经常在商品看到的“Made In…”(……国制造)，就是一种原产地标记。
中国东盟自贸区原产地规则简介
原产地规则的含义及在 国际贸易中的运用
中国-东盟自贸区的原产 地规则
原产地证书的签发 是否申领原产地证税负
比较
原产地规则的含义及运用
原产地与原产地规则
原产地(ORIGIN)：其原意是指来源或由来。 货物的原产地：是指货物的最初来源地，即货物的产生、提 取、采集、饲养、加工、制造地。即货物的“国籍”。这种 国籍没有任何政治意义，仅仅是经济意义上的。在国际贸易 中是指与生产地有关的某一货物的经济国籍。 包括产生地、生产地、制造地或产生实质性改变的加工地
我国已实施和在谈的优惠贸易安排
已实施
在谈
亚洲
中国-东盟自贸区
中国-巴基斯坦自贸区
亚太贸易协定 港澳CEPA
中国-海湾合作委员会自贸区
对台农产品关税措施
中国-新加坡自贸区
拉丁美洲
中国-智利自贸区 中国-秘鲁自贸区
中国-哥斯达黎加自贸区
大洋洲 中国-新西兰自贸区 中国-澳大利亚自贸区
原产地标准的分类：
原产地证书与报关单证不符的情况
如发现原产地证书内容与为办理产品进 口手续而提交给进口缔约方海关的单证内容 略有不符，只要原产地证书内容与所报验的 货物相符，原产地证书仍应有效。
云南口岸应用最广泛的两种原产地证书
中国—东盟自贸协定： 适用国别：文莱、柬埔寨、印度尼西亚、老挝、 马来西亚、缅甸、菲律宾、新加坡、泰国、越南。
除另有规定的以外，符合原产地要求的产品 如在一缔约方境内用作享受《协议》优惠待 遇的制成品的材料，该产品应视为原产于进 行该制成品的制造或加工的缔约方，但该产 品的中国－东盟自由贸易区成分累计（即所 有缔约方成分的完全累计）占最终产品份额 应不低于40％。
第7节 原产地规则协议.
货 物 贸 易 的 多
(1)按货物的流向分为：
进口RO和出口RO。也有C合U二和为F如T一GA。S区P，，各给成惠国RO 员 间 采严用格统而一繁的琐优，实际
(2)按适用区域分为： 惠性原已产成地为规D则C。在GSP突
单一国家RO和区域性的RO
破其关税壁垒后设 置的又一道“栅
边 (3)按适用范畴分为：
贸 精确和简单；临界状态很难确定原产地；世界原材
易 的
料市场价格及货币波动，也容易造成标准的偏离。
多 （3）制造或加工工序标准（Criterion of
边 Manufacturing or Processing Operation）
协 议
制造程序的某项具体操作将决定产品的原产地。
11
第 这种方法一般制定加工工序清单，详细列明产品 五 合格加工的过程。若符合此清单的要求，即被认 章 为是进行了实质性的加工。
栏”。
协
议 非优惠性原产地规则和优惠性原产地规则
5
第 （三）常见的原产地证明书 五 章 (1)一般原产地证书(Certificate of Origin CO)：
货 出口国根据一定的RO签发的货物原产地证明文书。 物 贸 (2)普惠制原产地证书：受惠国根据给惠国方案中
易 的原产地规则签发的证明货物原产地为受惠国的， 的 可享受关税优惠待遇的证明文件。GSP FORMA 多 边 此外,还有纺织品配额原产地证、区域性集团成员间的产地 协 证、手工制品原产地证、濒危动植物原产地证（饲养的而 议 非野生的或在数量限制以内）。
多 2、海关统计方面:以原产地统计某特定来源年度货
边 物进口量，政府掌握数量限制措施的执行情况，
协 议
并制定和修改国别地区政策，实现外贸平衡。
原产地rvc标准
原产地rvc标准
"原产地RVC标准" 是指"原产地规则的价值内容（Rules of Origin Value Content）"，它通常用于国际贸易协定中，特别是在自由贸易协定（Free Trade Agreements）和其他贸易协议中。
RVC标准规定了在一个国家或地区中生产的产品必须包含多少来自该国或地区的价值才能被视为符合原产地规则，从而享受减免关税等贸易优惠。
这些标准通常包括一系列计算原产地价值的规则，通常包括以下因素：
1. 直接成本：这包括直接用于生产产品的成本，如劳动、原材料、制造和生产过程中的费用。
2. 间接成本：这些成本通常是与生产产品相关的，但不是直接的生产成本，如包装、运输和保险等费用。
3. 原材料的原产地：RVC标准通常要求产品中使用的原材料必须来自同一国家或地区，或符合特定的原产地规则。
4. 工序规则：一些贸易协定可能会规定产品必须经过特定的制造或生产工序，才能被认为符合原产地规则。
具体的原产地RVC标准会因国际贸易协定的不同而有所变化，每个协定都会规定特定的计算方法和要求。
这些标准旨在鼓励贸易伙伴国家或地区之间的本地生产和价值创造，以确保享受贸易协定中规定的贸易优惠。
如果您有特定的国际贸易协定或具体的产品问题，建议咨询国际贸易专家或当地的海关部门，以了解适用的原产地RVC标准。
rules_of_origin名词解释_解释说明
rules of origin名词解释解释说明1. 引言1.1 概述在现代全球化的经济环境中，贸易活动日益频繁。
对于跨国贸易中的商品，了解其原产地成了一个不可忽视的问题。
而这个关键问题需要依靠“rules of origin”（原产地规则）来进行解决和规范。
本篇文章将深入解释“rules of origin”的定义、重要性以及应用场景，并通过实例分析探讨其对于全球供应链和贸易平衡的影响。
1.2 文章结构本文将按照以下结构进行阐述：首先，在“2. rules of origin名词解释”部分我们将详细定义和解释什么是“rules of origin”，以及它在国际贸易中的重要性和具体应用场景。
接下来，在“3. 解释说明”部分我们将深入探讨原产地规则的作用与目的，以及如何确定产品的原产地以便符合相应的规则。
此外，我们还会介绍一些常见的原产地规则方法和分类方式。
然后，在“4. 实例分析”部分，通过举例讲解美国对中国商品的原产地要求以及跨国企业如何利用原产地规则进行贸易优化等实际案例。
最后，在“5. 结论”部分，我们将总结“rules of origin”的重要性和应用场景，并对国际贸易发展和经济合作提出建议和展望。
1.3 目的本文的主要目的是深入阐述“rules of origin”的概念，并清晰解释其在国际贸易中的作用及具体运用。
通过举例和实例分析，我们旨在帮助读者更好地理解原产地规则，并认识到其对于全球供应链和贸易平衡的影响。
最终，我们希望读者能够意识到在进行国际贸易时遵守合规的原产地规则是至关重要的，并为国际贸易发展提供一些建议与展望。
2. rules of origin名词解释2.1 定义rules of origin（原产地规则）是国际贸易中的一项重要规定，用于确定产品的原产国或地区。
该规则旨在确保在自由贸易协定、关税减让协定或其他贸易安排下享受优惠待遇的商品真正符合所规定的原产地条件。
2.2 重要性rules of origin对于国际贸易具有重要意义。
第四章 原产地规则讲解
一般说来：特惠税率＜协定税率＜最 惠国税率＜普通税率
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为何要重视“原产地”？
• 例集装箱叉车： –普通关税税率为30%； –最惠国关税税率9%； –中国-东盟自由贸易区协定中，中国和新加 坡、文莱、泰国、马来西亚等国之间适用的 关税税率则为5%。
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为何要重视“原产地”？
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完全原产地规则VS部分原产地规则
类别 针对产品 判定标准 完全原产地规则
完全原产产品① 如农产品、矿产品 完全原产标准
部分原产地规则
含有进口成分的产品 产品加工制造后是否 发生了实质性改变②
注：①完全原产产品是指一国生长、开采、收获或
利用该国自然出产的原料在该国加工制成的产品。 ②包括税则归类改变标准、加工制造标准和从价 百分比标准等具体标准。
第四章
原产地规则
Rules of Origin
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本章内容
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第一节 概述 第二节 原产地标准
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第三节 原产地规则的管理
为何要重视“原产地”？
• 1. 对产自不同国家的货物适用不同 的税率。
• 《进出口关税条例》第十条： • 原产于共同适用最惠国待遇条款的世界贸易组织 成员的进口货物，原产于与中华人民共和国签订含有 相互给予最惠国待遇条款的双边贸易协定的国家或者 地区的进口货物，以及原产于中华人民共和国境内的 进口货物，适用最惠国税率。（WTO基本原则） • 原产于与中华人民共和国签订含有关税优惠条款 的区域性贸易协定的国家或者地区的进口货物，适用 协定税率。（互惠性）
述
原产地规则协议
原产地规则协议《原产地规则协议》（Agreement on Rules of Origin）是世界贸易组织管辖的一项多边贸易协议。
它由前言、四部分9条和2个附件组成。
主要条款包括：定义与范围，实施原产地规则的纪律，通知、审议、磋商和争端解决的程序安排，原产地规则的协调等内容。
Agreement on Rules of Origin规则发布协议制订了各成员应遵守的行为准则，以及过渡规定。
协议适用于所有用于非优惠性商业政策措施的原产地规则，包括实行关贸总协定有关条款规定的最惠国待遇、反倾销和反补贴税、保障措施、原产地标记要求，任何歧视性数量限制或关税配额，以及政府采购其他成员的货物和贸易统计等使用的原产地规则，协议不适用于优惠性原产地规则。
协议的宗旨是规范各成员实施原产地规则的行为，进行除关税优惠之外的原产地规则的长期协调，保证这些规则本身不构成不必要的贸易壁垒，使原产地规则以一种公正的、透明的、可预见的、一致的和无歧视的方式制订并实施，避免原产地规则成为阻碍国际贸易的一种壁垒。
协议的附件1为《原产地规则技术委员会》，规定了技术委员会的职责、代表、会议、程序等。
附件2为《关于优惠性原产地规则的共同宣言》，用于处理符合优惠关税待遇要求产品的原产地规则的运作。
其内容与非优惠原产地过渡期的纪律基本相同，除了不要求不能将原产地规则作为实现贸易目标的工具，不要求以最惠国待遇和无歧视地实施原产地规则。
根据协议规定，设立原产地规则委员会。
规则全文各成员方：注意到部长们于1986年9月20日同意，乌拉圭回合多边贸易谈判的目的是“推进世界贸易的进一步自由化和扩展”，“增强关税与贸易总协定的作用”及“增进关税与贸易总协定体制对发展变化中的国际经济环境的作出反应的能力”；希望进一步实现1994关贸总协定的目标；认识到明确和可预知的原产地规则及其实施有助于国际贸易的发展；希望确保原产地规则本身不会对贸易造成不必要的阻碍；希望确保原产地规则不会取消或损害各成员方在1994关贸总协定下所享有的权利；认识到提供有关原产地规则的法律、条例的透明性是所期望的；希望确保以公正、透明、可预知、连贯和中立的方式制订的实施原产地规则；认识到磋商机制和程序对迅速、有效和公正地解决本协议下所发生的争端的效用；希望协调并阐明原产地规则；兹协议如下：第一部分定义和范围第1条原产地规则1、就本协议第一至第四部分而言，原产地规则的定义是由任何成员方为确定商品原产国而采取的普遍适用的法律、规章和行政决定，条件是此种原产地规则与导致授予超出1994关贸总协定第1条第1款适用范围的关税优惠的契约性或自主性贸易体制无关。
原产地规则
原产地规则一、原产地规则概述“货物的原产地”（The origin ofgoods）是指某一特定产品的原产国或原产地区，即货物的生产来源地。
根据各国的原产地规则和国际惯例，原产国（地）是指某一特定货物的完全生产国（地）；当一个以上的国家（地区）参与了某一货物的生产时，那个对产品进行了最后的实质性加工的国家（地区）即为原产国（地）。
原产地规则是各国（地区）为了确定商品原产地和地区而采取的法律、规章和普遍适用的行政命令。
其目的是以此确定该商品在进出口贸易中应享受的待遇。
原产地规则的内容一般包括原产地标准和书面说明。
随着国际贸易的发展，原产地规则在国际贸易中的地位日益重要，研究探讨乃至统一原产地规则逐渐成为国际社会普遍关心和重视的问题。
围绕着原产地规则问题，关贸总协定进行了长期的努力，并于1993年12月15日签署乌拉圭回合最后文件时，将《原产地规则协议》正式列入最后文件的附件。
二、《原产地规则协议》内容简介原产地规则协议由前言、四个部分（9个条款）和两个附录构成。
第一部分是定义与适用范围；第二部分是关于实施原产地规则的规定，涉及过渡期和过渡期后的规定；第三部分是通知、审查、协商和争端解决的程序安排；第四部分是原产地规则的协调，附录一是有关原产地规则技术委员会的内容；附录二是关于优惠的原产地规则的共同宣言。
具体内容包括如下：（一）定义与适用范围1、原产地规则的定义原产地规则是指任何成员方为确定货物原产地而实行的普遍适用的法律、法规和行政管理决定，且此种原产地规则与导致授予超出《1994年关贸总协定》第一条的关税优惠的契约性或自治性贸易体制无关。
2、原产地规则的适用范围它包括所有非优惠的商业政策措施，如1994年关贸总协定第一、二、三、十一和十三条下的最惠国待遇；第六条的反倾销和反补贴税；第十九条的保障措施；第九条的原产地标记要求；任何歧视性的数量限制或关税配额。
此外，还包括为政府采购和贸易统计而使用的原产地规则。
原产地规则确认方法
原产地规则确认方法Original answer in English:The methods for determining the rules of origin are:1. Wholly obtained products.Wholly obtained products are those that are entirely grown, extracted, or produced within the territory of a single country. For example, a t-shirt made from cotton grown and harvested in the United States would be considered a wholly obtained product of the United States.2. Substantial transformation.Substantial transformation occurs when a product is changed to such an extent that it is considered a new product under the rules of origin. For example, a t-shirt made from cotton grown and harvested in the United States but sewn in Mexico would be considered a substantialtransformation product of Mexico.3. Specific rules.Specific rules are used to determine the origin of certain products that do not fall under the wholly obtained or substantial transformation categories. For example, the rules of origin for textiles often use a combination of factors, such as the country of origin of the fabric, the country of assembly, and the country of finishing.4. Regional value content.Regional value content (RVC) is a method of determining the origin of a product based on the percentage of its value that is derived from within a particular region. For example, a t-shirt made from cotton grown and harvested in the United States but sewn in Mexico with thread from China would have a RVC of 50% (assuming the value of the cottonis equal to the value of the sewing and thread).5. Preference criteria.Preference criteria are used to determine the origin of a product for the purpose of preferential trade agreements. For example, under the North American Free Trade Agreement (NAFTA), a product must meet certain criteria, such as being produced within NAFTA countries and using a certain percentage of NAFTA-origin materials, in order to qualify for preferential treatment.Original answer in Chinese:确定原产地规则的方法有：1. 全产地产品。
谈谈在国际贸易中原产地标记与原产地规则的运用与区别
国际贸易中关于原产地标记与原产地规则制度的区别与运用彩云一、WTO知识产权保护规则中的原产地标记注册及其保护原产地标记注册是原产地工作的重要组成部分，原产地标记是产品来源地的重要证据之一，一般包括地理标志和原产国标志。
原产国标志是指用于指示一项产品或服务来源于某个国家或地区的标识、标签、标志、文字、图案以及与产地有关的各种证书等。
如在国际贸易中常见的原产地证书。
地理标志指一个国家、地区或特定地方的地理名称，又将该名称用于指示一项产品，而且该产品质量特性完全或主要取决于地理环境、自然条件、人文背景等因素，所以地理标志往往与产品的质量紧密相连，代表着该产品的质量和信誉，是一种非常有价值的无形资产。
原产地标记是针对原产地域产品而言，原产地域产品是指产自特定区域的原材料，按照传统工艺在特定地域内所生产的产品，其质量、特色、声誉本质上取决于其原产地域地理特征，并按照法定程序批准以原产地域名称命名的产品。
地理标志保护规则是WTO知识产权保护规则之一。
《与贸易有关的知识产权协议》（简称TRIPS）将其列为知识产权保护的重要内容。
TRIPS第23条第1款规定，地理标志是指识别货物原产于一个成员方境内，或境内的区域或地方的标志，且该货物的特定质量、声誉或其他特性基本归属于这一原产地。
例如贵州茅台酒、景德镇瓷器等。
显然这一地理标志定义有两大要素：一是表明产品的原产地，大至一成员的整个关境（territory），小至关境内任一大小的地理区域；二是指标识的产品特有质量、信誉或其他特征，主要与该地理产区密切相关，但地理标志虽含有原产地名，如法国葡萄酒，新疆葡萄干等，但与产品的国籍的标识并不相同。
对地理标志的保护主要是禁止不法者对地理标志的不正当使用。
主要是指以下几种情况：第一、使用任何方式在商品名称或表现形式上，明示或暗示商品来源于并非其真正来源地，并足以使公众对该商品来源产生误解的标志。
第二、以违反《巴黎公约》有关条款中的反不正当竞争方式使用地理标志。
第四章 原产地规则
优惠原产地规则VS非优惠原产地规则
•
资料：海关总署解读我国优惠原产地规则 与非优惠原产地规则差异.doc
总之，无论如何划分，各国原产地制定 一般都包括原产地标准、原产地证明文件和直 接运输规则三个要素。
• •
16
第一节
概
述
三、原产地规则的作用
Every coin has two sides.
2015-1-7 12
两个苹果的故事
13
两个苹果的故事
14
优惠原产地规则VS非优惠原产地规则
• 优惠原产地规则与非优惠原产地规则在内容、结 构上并无本质的区别；主要差异在于： • 一是优惠原产地规则适用于协定关税和特惠关 税措施的实施；非优惠原产地规则适用于最惠国待 遇措施、反倾销、反补贴、保障措施以及报复性措 施的实施。 • 二是优惠原产地规则是为使优惠措施的利益不 被其他国家所享有，对原产产品的要求更加严格； • 三是对有关货物的运输、原产地证明书的签发 机构、向海关提交原产地证明书等有明确规定要求。
2015-1-7 22
二、完全获得标准
• (7)在该国（地区）生产过程中产生的只能弃置或者 回收用作材料的废碎料； • (8)在该国（地区）收集的不能修复或者修理的物品 ，或者从该物品中回收的零件或者材料； • (9)由合法悬挂该国旗帜的船舶从其领海以外海域获 得的海洋捕捞物和其他物品； 9-11项为从领海以外海域捕捞获得的海洋产品。 • (10)在合法悬挂该国旗帜的加工船上加工上述第 (9) 项所列物品获得的产品； • (11)从该国领海以外享有专有开采权的海床或者海 床底土获得的物品； • (12)在该国（地区）完全从上述第(1)项至第(11)项 所列物品中生产的产品。
2015-1-7 26
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
WTO规则中英文教程第十七章 WTO原产地规则_OK
2021/6/30
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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
2021/6/30
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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.
原产地规则（RulesofOrgin
原产地规则（RulesofOrgin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。
新型原产地规则
新型原产地规则
新型原产地规则（New Rules of Origin，NROOs）是指为适应
全球化经济发展和贸易自由化趋势，根据产业链的分工和价值链的延伸，以及贸易伙伴间的经济互补性和协作关系，制定的一种适用于现代贸易形式的原产地规则体系。
传统的原产地规则主要是基于货物的产地，如原产地国、加工选择公式等。
这种规则在全球产业链和价值链的日益密切连接下已经显得不够灵活和适应性差。
而新型原产地规则则更加注重贸易伙伴间的经济互补性和协作关系，以及货物在生产和加工过程中所增加的价值，以此判断其是否符合原产地要求。
新型原产地规则通常采用以下几种方式判断货物的原产地：1. 外延设定：除了考虑传统的货物的产地外，还会考虑其中的零部件和材料的产地，以及加工过程中所增加的价值所在的国家或地区。
2. 增值率设定：根据货物在生产和加工过程中所增加的价值比例来判断其原产地，通常设定一定的增值比例标准，例如50%以上。
3. 溯源规定：通过对货物的溯源来判断其原产地，包括对货物的原材料、生产和加工过程进行追溯和认证。
新型原产地规则的制定旨在更好地适应全球产业链和价值链的发展趋势，促进贸易自由化和经济合作，提高贸易便利化和跨境投资的效率，并加强国家间的经济互补性和协作关系。
WTO规则--新版(12)
进口许可程序协议》 第八节 《进口许可程序协议》 Agreement on Import Licensing Procedures， AIL
一、进口许可程序概述
（一）概念
进口许可证制度是一国（地区） 进口许可证制度是一国（地区）的中央政府对某些 是一国 商品的进口贸易实施只有在申领并获得许可证的条 件下才放行的制度。包括一系列的法律规章和程序 件下才放行的制度。 规定， 规定，如：适用商品清单；对申领条件和手续的规 适用商品清单； 定；审核标准；核发许可证的手续。 审核标准；核发许可证的手续。 进口许可程序是用于实施进口许可证制度的行政程 进口许可程序是用于实施进口许可证制度的行政程 序。
基本原则： （二）基本原则：
国民待遇 普遍取消数量限制
（三）协议规定禁止使用的投资措施
违反国民待遇原则： 违反国民待遇原则：
当地成分(国产化）要。 当地成分(国产化）要求。 贸易平衡要求
违反普遍取消数量限制： 违反普遍取消数量限制：
进口用汇限制。 进口用汇限制。 外汇平衡要求。 外汇平衡要求。 国内销售要求。 国内销售要求。
1．同一原产地规则适用于所有非优惠性贸易政策； ．同一原产地规则适用于所有非优惠性贸易政策； 2．原产地规则应是客观的、可理解的和可预测的， ．原产地规则应是客观的、可理解的和可预测的， 且具有连贯性； 且具有连贯性； 3．原产地规则应以一致、统一、公正和合理的方式 ．原产地规则应以一致、统一、 管理； 管理； 4 ．确定为某一特定产品原产国的应是完整生产该 项产品的国家，或对产品实施实质性改变的国家； 项产品的国家，或对产品实施实质性改变的国家； 5．原产地规则应以肯定性标准为基础，否定性标准 ．原产地规则应以肯定性标准为基础， 可用以澄清肯定性标准。 可用以澄清肯定性标准。
申报员自学教材之一4月修订理论部分
原产地理论（2014年4月修订）本文所涉及原产地规则文件可在QQ群共享文件夹下载。
第一章原产地概述一、原产地含义1.什么是“原产地” ？“原产地（Origin）”，在国际贸易中指货物的原产国或原产地区，即货物的生产、加工、制造、出生或出土地。
2.如何判定原产地？“中国制造”是否就是“中国原产”？原产地判断依据：原产地规则（其核心是原产地标准）。
“中国制造”不一定就是“中国原产”，关键看申请哪类原产地证书，依据相应的原产地规则来判断。
即使是同一种产品，如果出口不同国家，申请的原产地证书种类就可能会有所不同，原产地判定结果就会有所不同。
A、签发非优惠性原产地证书，即一般原产地证书等，依据我国原产地规则来判定原产地；B、签发普惠制原产地证书，依据对方国家制定的普惠制方案来签发。
一要看国家、产品是否在给惠范围内，二要看是否符合普惠制方案中的原产地规则。
C、签发区域性原产地证书，依据双边贸易协定或区域性协定制定的原产地规则来判定原产地。
注：能否签发区域性原产地证书，依据贸易协定来判断，也是一看产品是否在对方减税范围，二看是否符合原产地规则。
二、原产地规则1、原产地规则（Rule of Origin）的概念：原产地规则是各国为了确定贸易中的商品的原产地（即原产国家或地区）而制定的法律、规章和普遍实施的行政命令及措施。
就其本质特点而言，是一种贸易保护措施，属于非关税壁垒。
2、原产地规则种类根据货物所享受的关税待遇不同可分为非优惠性原产地规则和优惠性原产地规则。
三、原产地规则的核心--原产地标准1、概念原产地标准（Origin Criterion）是原产地规则中的一个核心的部分。
指的是出口货物具备原产资格所应具备的条件。
通常在原产地证书上会有专门的栏目，用专门的字母或符号来表示。
2、原产地标准下进出口货物分类依据原产地标准，原产货物一般情况下分为两种：完全原产品、非完全原产品（即含进口成分，但获得原产资格）。
3、完全原产品：一般情况下，以下几种情况视为完全原产：A、在一国领土、海床生长、收获、捕获、捕捞和开采的植物、活动物、水产品、矿产品。
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• 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
• value-added;
• technical (or process) test; and
• change in tariff classification (CTC)
确定原产地及判断是否发生 “实质性改变”的三种不同 方法： • 增值； • 技术（或流程）测试；以 及 • 税则的改变(CTC)
Technical (or process) test
method 技术（或流程）测试方法
ROOs are drawn in terms of concrete industrial operations
按照具体的行业操作 拟定原产地规则
CTC method
税则改变(CTC)方法
• the non-originating materials must undergo a change in tariff classification within the FTA territory to be considered originating
资格的一个简便方法
eligibility of goods for
preferential tariff
treatment
Summary 总结
• Costs for each of the three ROO methods are very similar at the negotiation stage
• origin conferred if the
• 非原产材料必须在自由贸易协 定地区内改变税则分类，这样 才能被视为原产材料
• 若制造流程所生产的产品上标 有与非原产材料不一样的HS 编码，则视为原产地生产
manufacturing process results
in goods which have a HS
Australia FTA (TAFTA) use the
定》均采用CTC方法来确定原产
CTC methodology to determine 地
origin
• 我们与新西兰的自由贸易协定很
• our FTA with New Zealand is
快也将采用CTC方法
soon to change to CTC
• 我们与新加坡的自由贸易协定采
• our FTA with Singapore uses
用了增值方法
the value-added methodology
Australia’s experience
with CTC 澳大利亚在CTC方面的经验
• CTC is transparent, • CTC这一确定原产地的方 predictable and objective in 法透明、可预见、客观 the determination of origin • 就保持记录方面而言，生
• CTC is less costly for 产商的CTC合规成本较低 producers to comply with in • CTC便于行政管理部门的 terms of record-keeping 实施
• CTC is easy for administrators to apply
Australia’s CTC rules 澳大利亚的CTC规则
• under AUSFTA and TAFTA, each tariff line has its own product-specific ROO
• a small number of product-specific ROO are combined with or substituted by either a RVC requirement or a technical test
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
Australia’s FTAs 澳大利亚的自由贸易协定
• the Australia-United States FTA • 《澳美自由贸易协定》
(AUSFTA) and the Thailand-
(AUSFTA)和《澳泰自由贸易协
number that is different to that
of the non-originating
materials
RULES OF ORIGIN
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
Customs and CTC ROO 海关和CTC原产地规则
• Australian Customs • 澳大利亚海关强烈倾
has a strong
向于CTC
preference for CTC
• 这是能够确定产品是
• A simple method for
否符合优惠关税待遇
determining the
RULES OF ORIGIN 原产地规则
RULES OF ORIGIN 原产地规则
Three different methods of determining origin and ascertaining whether “substantial transformation” has occurred: