东盟自贸区原产地规则

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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.。

rcep 原产地规则 40%

rcep 原产地规则40%摘要：一、背景介绍1.RCEP 是什么2.RCEP 原产地规则的重要性和影响二、RCEP 原产地规则的具体内容1.40% 原产地规则的定义和含义2.40% 原产地规则的具体计算方法3.40% 原产地规则的适用范围和例外情况三、40% 原产地规则的实际应用1.对我国出口企业的影响2.对我国进口企业的影响3.对我国国际贸易的影响四、应对40% 原产地规则的策略和建议1.政府层面的应对措施2.企业层面的应对措施正文：一、背景介绍RCEP，全称“区域全面经济伙伴关系协定”（Regional Comprehensive Economic Partnership），是一个由亚洲地区国家组成的自由贸易区，包括东盟十国以及中国、日本、韩国、澳大利亚和新西兰共15 个国家。

RCEP 原产地规则是该协定中的一项重要内容，对于确定产品是否可以享受RCEP 成员国的关税优惠待遇具有关键作用。

原产地规则的制定和执行，将对我国出口企业和国际贸易产生深远影响。

二、RCEP 原产地规则的具体内容RCEP 原产地规则中，40% 原产地规则是一个关键性的规定。

具体来说，当一个产品在RCEP 成员国中生产并最终消费时，如果该产品在RCEP 成员国中的累计原产地成分达到40% 及以上，那么该产品可以享受RCEP 成员国的关税优惠待遇。

这里的累计原产地成分，是指在RCEP 成员国中生产的产品所使用的非原产材料和零部件的价值，加上在RCEP 成员国中生产的产品所获得的附加值。

40% 原产地规则的计算方法相对简单，只需将产品在RCEP 成员国中的累计原产地成分与产品总价值相除，如果结果达到40% 及以上，则符合40% 原产地规则。

需要注意的是，40% 原产地规则并不适用于所有产品，一些特殊产品（如纺织品、服装、鞋类等）的原产地规则会有所不同。

三、40% 原产地规则的实际应用40% 原产地规则对我国出口企业和国际贸易产生重要影响。

中国-东盟自由贸易区知识手册

国－东盟自由贸易区知识手册商务部国际司2007年9月目录一、中国—东盟自贸区简介 (2)二、中国—东盟自贸区“早期收获计划” (4)三、中国—东盟自贸区《货物贸易协议》 (6)3.1 正常产品 (6)3.2 敏感产品 (11)四、中国—东盟自贸区《服务贸易协议》 (12)五、中国—东盟自贸区原产地规则 (15)六、中国—东盟自贸区原产地证书 (18)七、相关网站及联系方式 (37)一、中国—东盟自贸区简介自由贸易区，简称自贸区，是指两个或多个经济体，在WTO承诺的基础上，相互逐步取消绝大多数产品的关税和非关税措施，开放服务业和投资市场，实现贸易、投资的全面自由化。

中国—东盟自贸区是中国对外建立的第一个自贸区，其成员包括中国和东盟10国，涵盖18亿人口和1400万平方公里。

东盟是东南亚国家联盟（Association of Southeast Asian Nations，简称ASEAN）的简称，有10个成员国：文莱、印度尼西亚、马来西亚、菲律宾、新加坡、泰国、柬埔寨、老挝、缅甸和越南，其中，前6个国家加入东盟的时间比较早，是东盟的老成员，经济相对发达；后4个国家是东盟新成员。

20世纪90年代以来，我国与东盟的经济联系日益紧密，双边贸易持续攀升。

目前，东盟是我国在发展中国家中最大的贸易伙伴，我国是东盟的第四大贸易伙伴。

2000年11月，我国时任总理朱镕基提出建立中国—东盟自贸区的设想，得到了东盟各国领导人的积极响应。

经过双方的共同努力，2002年11月4日，我国与东盟签署了《中国东盟全面经济合作框架协议》，决定在2010年建成中国—东盟自贸区，并正式启动了自贸区建设的进程。

2004年1月1日，自贸区的先期成果——“早期收获计划”顺利实施。

2004年全年早期收获产品贸易增长40%，超过全部产品进出口增长的平均水平。

2004年11月，双方签署自贸区《货物贸易协议》，并于2005年7月开2始相互实施全面降税。

中国东盟自贸区原产地规则

中国—东盟自贸区原产地规则及原产地证书申领和签发程序介绍一、原产地规则货物的原产地（the origin of goods）指的是货物或产品的来源地，即产品的生产地或制造地，按通俗理解就是货物的“国籍”，即其经济国籍，具有某一国家或地区经济国籍的产品即被视为该国的原产品。

原产品按照原产地标准的规定可分为两类：一类是完全获得产品，即完全使用原产国的原料和零部件，并在其国内完成生产、制造的产品，另一类是非完全获得产品，即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。

随着全球化的发展和国际分工的深入，同一货物可能会在不同的国家或地区进行了数道生产和加工才最终成形，因此对于国际贸易中的货物，特别是非完全获得产品，必须按照一定的标准来确定其原产地，这样的制度就被称为“原产地规则”（Rules of Origin,简称ROO）。

经过不断的摸索和实践，“发生实质性改变”被确定为判定货物原产地的标准，在某一产品的生产过程中，最后一个对该产品实施了实质性改变的国家或地区即被视为该产品的原产国家或地区，它是原产地规则的核心标准。

衡量实质性改变的标准有加工标准和百分比标准。

加工标准按照制成品中非原产成分的HS税目的改变来判定该非原产成分是否经过实质性改变，或依据某一关键工序是否在原产国完成来判定。

百分比标准则通过衡量非原产成分（或本国成分）占制成品价值的比例来判定其是否在原产国经过了实质性改变。

原产地规则要求原产国的产品必须从该国直接运至进口国。

但有些情况下，特别是由于地理或运输的原因，货物需要经过第三国（过境国）领土抵达进口国。

在这种情况下，只要该货物在过境过程中一直处于该过境国海关的监督下，未投入当地市场销售或交付当地使用，同时除了装卸和为使货物保持良好状态而做的包装等必要处理外，未在过境国进行任何再加工，这一货物仍可被视为从原产国直接运抵进口国。

WTO对原产地规则做出了规定，一WTO成员符合标准出口到其他WTO成员的产品均可享受WTO最惠国税率。

中国-东盟原产地规则

中国－东盟自由贸易区原产地规则根据《中华人民共和国与东南亚国家联盟全面经济合作框架协议》（以下简称《协议》）可享受优惠关税减让的产品，其原产地应遵循下列规则确定：规则一：定义在本附约中：（一）“一成员方”是指《协议》的各单独成员方，即：中华人民共和国、文莱达鲁萨兰国、柬埔寨王国、印度尼西亚共和国、老挝人民民主共和国、马来西亚、缅甸联邦、菲律宾共和国、新加坡共和国、泰王国和越南社会主义共和国。

（二）“材料”应包括组分、零件、部件、半组装件及/或已实际上构成另一货物部分或已用于另一货物生产过程的货物。

（三）“原产货物”是指根据规则二的规定确定为符合原产条件的产品。

（四）“生产”是指获得货物的方法，包括一货物的种植、开采、收获、饲养、繁殖、提取、收集、采集、捕获、捕捞、诱捕、狩猎、制造、生产、加工或装配。

（五）“产品特定原产地标准”是指规定材料已经过税号改变或特定制造或加工工序，或满足某一从价百分比标准，或者混合使用任何这些标准的规则。

规则二：原产地标准在本《协议》中，如果一成员方进口的产品符合以下任何一项原产地要求，该产品应视为原产货物并享受优惠关税减让：（一）规则三明确规定的完全获得或生产的产品；或（二）符合规则四、五或六规定的非完全获得或生产的产品。

规则三：完全获得产品下列产品应视为规则二（一）所指的“完全在一成员方获得或生产”：（一）在该成员方收获、采摘或收集的植物及植物产品；（二）在该成员方出生及饲养的活动物；（三）在该成员方从上述第（二）项活动物中获得的产品；（四）在该成员方狩猎、诱捕、捕捞、水生养殖、收集或捕获所得的产品；（五）从该成员方领土、领水、海床或海床底土开采或提取的除上述第（一）至（四）项以外的矿物质或其他天然生成的物质；（六）在该成员方领水以外的水域、海床或海床底土获得的产品，但该成员方须按照国际法规定有权开发上述水域、海床及海床底土；（七）在该成员方注册或悬挂该成员方国旗的船只在公海捕捞获得的鱼类及其他海产品；（八）在该成员方注册或悬挂该成员方国旗的加工船上仅加工及／或制造上述第（七）项的产品所得的产品；（九）在该成员方收集的既不能用于原用途，也不能恢复或修理，仅适于用作弃置或原材料部分品的回收，或者仅适于作再生用途的物品；（十）仅用上述第（一）至（九）项所列产品在一成员方加工获得的产品。

详解中国—东盟自贸区原产地规则之原产地标准(下)

我国—东盟自由贸易区原产地规则与认证程序一、原产地规则的适用对象我国—东盟自由贸易区原产地规则适用于中方和东盟国家之间的商品贸易。

按照协议，特定原产地规则适用于不同的商品种类，这些规则主要包括商品的制造过程、所使用的原材料和零部件来源等具体要求。

二、原产地规则的认证程序我国—东盟自由贸易区原产地规则的认证程序是指对商品原产地的确认程序，具体分为以下几个步骤：1. 初步审查：出口商向相关当局申请原产地证书，并提供相关证明材料，如生产加工过程、原材料证明等。

相关当局初步审查材料，并决定是否受理申请。

2. 现场核查：相关当局根据初步审查结果，对申请出口商的生产加工场所进行现场核查，确认所提供材料的真实性和合规性。

3. 颁发原产地证书：经过初步审查和现场核查合格后，相关当局颁发原产地证书，证明商品符合原产地规则的要求。

4. 商务文件检验：收到原产地证书的进口国进行商务文件检验，以确定商品是否符合原产地规则的要求，进而享受相应的关税优惠。

三、原产地规则的重要性原产地规则作为自由贸易区协议的重要组成部分，对于中方和东盟国家的贸易合作具有重要的指导作用。

遵循原产地规则可以为出口商提供更好的市场准入，降低商品的进口关税，提高竞争优势。

也有利于促进中东盟贸易的平衡发展，加强合作关系。

四、原产地规则的争议与挑战然而，原产地规则的认证程序繁琐，耗时耗力，不同国家对于原产地的具体要求也存在差异，这给出口商带来了一定的挑战。

另外，一些出口商也存在不正当手段来获取原产地证书的情况，增加了进口国的审核成本和风险。

需要进一步加强协调合作，建立更加严格和高效的认证监管机制，推动原产地规则的落实。

五、总结我国—东盟自由贸易区的原产地规则作为贸易便利化和互利合作的重要方面，对于中东盟贸易的发展具有重要的意义。

在实践中，各方需要充分理解和遵守原产地规则，合理利用原产地证书，以实现贸易的互利共赢目标。

也要不断完善认证程序，加强监管合作，建立更加公平、有效的原产地规则体系，推动我国—东盟自由贸易区的深入发展。

东盟优惠原产地规则

随时了解优惠关税的调整（分析相关税率、调整出口产品结构、主动办理和提供优惠产地证）
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充分利用优惠产地证的建议（3）
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到最不发达国家投资，继续享受普惠制待遇（根据联合国的标准，欧盟等普惠制给惠国都确定了各自无限期给予普惠制待遇的最不发达国家名单，地方政府也鼓励企业到国外投资，带料加工，可谓一举两得。）
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东盟成员国优惠关税查询方法
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文莱：
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印度尼西亚：
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马来西亚：
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菲律宾：
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新加坡：
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泰国：
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演讲完毕，感谢聆听
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演讲人姓名
中国与有关自贸区的发展趋势
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曼谷协定
中国－巴基斯坦
中国－澳大利亚
中国－新西兰
中国－智利
中国－海湾合作委员会
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充分利用优惠产地证的建议（1）
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东盟自贸区原产地规则
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织物/地毯及纺织材料的其他铺地制品; 特种纱线、线、绳、索、缆及其制品（从HS5208.11以后的41个子目）从以下材料制造：聚合物（未纺） -纤维（未纺）纱线（织物） -未经加工的或未漂白的织物过以下任一（形成）实质性改变加工工序：针织/旋转粘合/化学粘合 -纺织或编织；钩编、填料或裁绒；或染色或印花及整理；或浸染、涂层、覆盖、层压
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东盟自贸区原产地规则
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原产地累计规则除非特殊规定，凡在一成员国境内加工成型的商品，在符合上述原产地标准的前提下，只要源自中国-东盟自贸区成员国的累加成份含量不少于最终产品含量的40%，就可将该成员国视为该商品的原产地。有了原产地累计，来自自贸区域内的原料成本可以降低，从而达到经济的共同繁荣和共同进步。

原产地定义

衡量实质性改变的标准有加工标准和百分比标准。

加工标准按照制成品中非原产成分的HS税目的改变来判定该非原产成分是否经过实质性改变，或依据某一关键工序是否在原产国完成来判定。

百分比标准则通过衡量非原产成分（或本国成分）占制成品价值的比例来判定其是否在原产国经过了实质性改变。

原产地规则要求原产国的产品必须从该国直接运至进口国。

但有些情况下，特别是由于地理或运输的原因，货物需要经过第三国（过境国）领土抵达进口国。

WTO对原产地规则做出了规定，一WTO成员符合标准出口到其他WTO成员的产品均可享受WTO最惠国税率。

中国东盟自由贸易区原产地规则研究

中国-东盟自由贸易区原产地规则研究金璐天津财经大学国际贸易系05级研究生摘要：目前世界上所有的自由贸易区都将原产地规则作为保护成员国利益的一项重要机制。

原产地规则在促进自由贸易区内部贸易，保护成员国利益，促进外商投资等方面发挥重要作用。

文章在对自由贸易区原产地规则作用分析的基础上，对中国—东盟自由贸易区原产地规则存在的问题和完善的方式进行探讨。

关键词：自由贸易区；原产地规则作用；中国—东盟自由贸易区随着大量自由贸易区的建立，税收在国际贸易中的保护作用削弱，原产地规则也逐渐作为一种非关税措施被各国用于贸易保护手段。

中国加入WTO后积极参与区域性经济一体化组织，因此对自由贸易区的原产地规则研究是非常必要的。

目前中国—东盟自由贸易区已制订了本区域的优惠进口原产地规则，但与有效的原产地规则相比显然需要进一步完善。

如何完善和利用原产地规则来促进该区投资和区内经济发展，这是一个值得探讨的话题。

一原产地规则概述1 定义货物的原产地，指根据为使用海关税则、数量限制或有关其他贸易措施而制订的准则所确定的生产或制造货物的国家。

原产地规则指一国家或地区为确定货物原产地而实施的普遍适用的法律、法规及行政决定。

2 判定的基本标准目前世界各国和地区制定的原产地规则制度各不相同,但基本可以归为两类:一类采用完全原产标准。

产品不含有任何该国家或地区外的原材料、部件或劳务要素,整个生产过程始终在一国或地区内完成，则可获得原产资格。

另一类是对非完全获得或生产的产品,采用实质性改变标准。

实质性改变标准具体分为：１、税目改变标准 2、从价百分比标准 3、加工工序标准。

目前各个国家对具体标准的制定和解释不同。

正是这种不同标准蕴含着原产地规则被滥用成为贸易保护手段的可能性。

二自由贸易区中原产地规则的作用分析原产地规则是强有力的贸易保护工具。

自由贸易区的成立是区内各成员方经多方让步与妥协才实现的，为保护区内各成员方的预期利益，自由贸易区的区内优惠仅给予区内各成员方。

中国东盟自贸区原产地规则简介

主要内容content:
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％。

中国-东盟自由贸易区原产地规则

中国-东盟自由贸易区原产地规则在确定商品原产地符合东盟与中华人民共和国广泛经济合作框架协议（以下简称协议）的基础上，适用以下规则:规则1：定义对于此附件：（a）“缔约方”意为协议的各方，即中华人民共和国（中国）、文莱、柬埔寨王国、印度尼西亚共和国、老挝人民民主共和国、马来西亚、缅甸、菲律宾共和国、新加坡、泰国和越南社会主义共和国。

（b）“原料”应包括配料部分、部件、组件，和/或那些可经过物理合成另一商品，或那些从属于另一商品生产过程的商品。

（c）“原产品”是指符合原产地规则2中规定的产品。

（d）“制造”意为获得商品的方法，其中包括种植，开采, 收获，饲养，繁殖，榨取，采集，收集，捕捉，捕捞，诱捕，狩猎，制造，生产，加工或装配。

（e）特定产品的原产地规则是指原材料的税目号发生了改变或产品经过了特殊的生产加工过程或满足增值标准或同时满足上述任意几种标准的规则。

规则2：原产地标准1、鉴于此协议，进口到缔约方的产品，如能满足以下列出的任一原产地要求，就能享受优惠待遇：（a）在规则3中所陈述和定义的完全获得或生产的产品；或（b）非完全生产或获得的产品，特指符合规则4，规则5或规则6的产品。

规则3：完全获得产品按规则2（a）的意义，下述产品应被认为是完全生产或获得于缔约方的产品：（a）植物和收获、采摘或采集的植物产品；（b）生长和饲养的活动物；（c）获取于上述b项所指活动物的动物产品；（d）通过狩猎，诱捕，捕捞，采集或捕捉所得的产品；（e）从土地、水域、海床或海床底土获取的矿物及其他自然产生物质，但a项至d项所列不包括在内；（f）缔约方从其领海外的水域、海床或海床底土获取的产品；只要根据相关国际法该成员国有权开发这些水域、海床或海床底土；（g）由在缔约方注册或有资格悬挂该方旗帜的船只自公海捕捞的海产品和其他水产品；（h）于已在缔约方注册或有资格悬挂缔约方旗帜的捕捞船上加工并/或制作的产品，上述（g）项所涉及的产品除外；（i）所采集的物品既不能再发挥其原有作用也不能被储存或修理，只能供回收原料用或用于循环再生目的；（j）在缔约方境域内获得或生产的货物只限于上述项目（a）至（i）所涉及的产品。

关税聚焦︱走近中国-东盟自贸区之原产地规则篇

关税聚焦︱走近中国-东盟自贸区之原产地规则篇中国-东盟自贸区是我国最早商谈的自贸区，也是最早实施的自贸区，更是我国已建成的最大自贸区，双方90%以上的商品实施零关税。

那么，什么产品才能申请中国-东盟自贸区零关税？判断的标准就是：原产地规则。

继第一篇《走近中国-东盟自贸区之进出口篇》（点击标题可回看上期文章）后，本篇将带领大家了解中国-东盟自贸区的原产地规则。

原产地规则为何重要？原产地规则是判断货物是否可享受优惠关税待遇的标准。

只有符合中国-东盟自贸区原产地规则的产品才能享受优惠关税待遇。

原产地规则有哪些？原产地规则的内容主要包括原产地标准（一般可分为完全获得标准、实质性改变标准）和补充规则（主要包括累积规则、微小加工、微小含量、中性成分、附件备件工具、包装材料、可互换材料等）。

中国-东盟自贸区原产地规则的主要内容有哪些？完全获得标准完全获得标准，是指在中国或东盟成员种植收获的植物，出生并饲养的动物，开采的矿物等初级产品，或者完全利用中国或东盟成员的原材料，在中国或东盟成员生产和制造的产品。

完全获得产品不含中国或东盟成员以外的原材料、零部件或劳务，其生产要素投入和生产过程自始至终都是在中国或东盟成员完成，因而具有“土生土长”的特征。

通常可以适用完全获得标准的产品为动植物、远洋捕捞、矿物等初级产品。

如果机电产品的生产制造过程中使用了中国或东盟成员以外的进口零部件，就不能适用完全获得标准，只能考虑是否适用增值、税则改变、制造或加工工序等实质性改变标准。

实质性改变标准除了完全获得产品，对于使用了进口零部件或原材料的产品，则可以适用实质性改变标准。

什么是实质性改变标准？顾名思义，实质性改变标准就是零部件或者原材料经过加工生产后发生了实质性的改变。

中国-东盟自贸区的实质性改变标准包括增值标准、税则改变标准、加工工序标准。

中国和东盟成员的大部分产品适用增值标准，小部分特殊产品适用特定的原产地标准，主要就是税则改变标准和加工工序标准。

中国-东盟自由贸易区原产地规则-海关总署

附件1中国－东盟自由贸易区原产地规则根据《中华人民共和国与东南亚国家联盟全面经济合作框架协议》（以下简称《协议》）可享受优惠关税减让的产品，其原产地应遵循下列规则确定：规则一：定义在本附约中：（一）“一成员方”是指《协议》的各单独成员方，即：中华人民共和国、文莱达鲁萨兰国、柬埔寨王国、印度尼西亚共和国、老挝人民民主共和国、马来西亚、缅甸联邦、菲律宾共和国、新加坡共和国、泰王国和越南社会主义共和国。

（二）“材料”应包括组分、零件、部件、半组装件及/或已实际上构成另一货物部分或已用于另一货物生产过程的货物。

（三）“原产货物”是指根据规则二的规定确定为符合原产条件的产品。

规则三：完全获得产品下列产品应视为规则二（一）所指的“完全在一成员方获得或生产”：（一）在该成员方收获、采摘或收集的植物1及植物产品；（二）在该成员方出生及饲养的活动物2；（三）在该成员方从上述第（二）项活动物中获得的产品3；（四）在该成员方狩猎、诱捕、捕捞、水生养殖、收集或捕获所得的产品；（五）从该成员方领土、领水、海床或海床底土开采或提取的除上述第（一）至（四）项以外的矿物质或其他天然生成的物质；（六）在该成员方领水以外的水域、海床或海床底土获得的产品，但该成员方须按照国际法规定有权开发上述水域、海床及海床底土；（七）在该成员方注册或悬挂该成员方国旗的船只在公海捕捞获得的鱼类及其他海产品；（八）在该成员方注册或悬挂该成员方国旗的加工船上仅加工及／或制造上述第（七）项的产品所得的产品；（九）在该成员方收集的既不能用于原用途，也不能恢复或修理，仅适于用作弃置或原材料部分品的回收，或者仅适于作再生用途的物品4；（十）仅用上述第（一）至（九）项所列产品在一成员方加工获得的产品。

FORM E 规则

附件1中国－东盟自由贸易区原产地规则签证操作程序为实施中国－东盟自由贸易区（中国-东盟自贸区）原产地规则，特制订原产地证书（Form E）签证、核查操作程序及其他相关管理事务规定如下：定义规则一在本附件中：流动证明是指出口中间方根据第一个出口方所签发的原始原产地证书（Form E）签发的、用于证明所涉产品原产地资格的原产地证书（Form E）；海关是指根据一方法律，负责执行海关法律、法规的主管机构1；出口商是指驻在一方境内出口产品的自然人或法人；进口商是指驻在一方境内进口产品的自然人或法人；签证机构是指一方国内法律、法规和行政规章授权签发原产地证书（Form E）的任何政府机构或其他实体。

签证机构规则二原产地证书（Form E）应当由出口方的签证机构签发。

规则三1包括由缔约各方海关管理和执行的进出口及货物转运相关法律、法规，涉及海关关税、其他税费，或者受监管货品跨越缔约各方海关边界流动的禁止、限制和管制。

（一）一方应当将其签证机构的名称及地址通知所有其他方，并提供签证机构所使用的签名式样及印章印模。

如果使用更正章的，还应当提供更正章的印模。

（二）上述资料及签样（印模）应当提供给《协定》的所有其他缔约方，其副本应当提交东盟秘书处备案。

名称、地址或印章如有任何变化，应当以同样方式迅速通知所有其他缔约方。

规则四为核实享受优惠待遇的条件，签证机构有权要求提供任何证明文件或者进行适当的检查。

如果现行的国内法律、法规和行政规章没有授权，应当在规则五及规则六所指的申请表格中作为条款列出。

申请规则五（一）符合享受优惠待遇条件的产品，其出口商及／或生厂商应当以书面形式向签证机构提出在产品出口前核实原产地的申请。

应当定期或随时对核查结果进行复核，作为核定出口产品原产地的证据。

签证前核实不适用于依自然属性其原产地易于核实的产品。

（二）对于本地获取的材料，中国－东盟自贸区内出口的最后一个制造商所作的自我声明，应当作为申领原产地证书（Form E）的依据。

中国-东盟自由贸易区原产地规则

产地标准可以参考 “ 中国．盟自贸区成分 ”。４％的东０
中国．东盟自贸区成分计算公式如下：
（）如果商品运输途径任何中国一ａ东盟自贸区成员国境域
！：里皂垦堡墨鱼堕ＸＯ％里奎堕 ± 至堕型ｌ％６００
规则４：非完全获得产品
ｒ）于规则２（ａ鉴ｂ），如果符合下述要求，产品可
被认为是原产：
规则７：最低限度的操作和加工
属于下列目的的单一或组合操作或加工被认为是最低限度加工。并且不能作为确定商品是否属于一国
规则６：特定产品的原产质性改变的产品可被视为该
（）在缔约方境域内获得或生产的货物只限于上缔约方的原产品。那些满足附件Ｂ中特定产品原产地ｉ
述项目（）至（）所涉及的产品。ａｉ规则的产品应被视为在该缔约方经过了实质性改变。
（）由在缔约方注册或有资格悬挂该方旗帜的船ｇ只自公海捕捞的海产品和其他水产品
规则２：原产地标准
（）于已在缔约方注册或有资格悬挂缔约方旗帜ｈ
农品工９圃产加业
ＰｉｙＰａｏｌｌｎｃ
和国、新加坡、泰国和越南社会主义共和国。
（） “ 料 ”应包括配料部分、部件、组件，和ｂ原／或那些可经过物理合成另～商品，或那些从属于另一商品生产过程的商品。（） “ 产品 ”是指符合原产地规则２ｃ原中规定的

中国-东盟自由贸易区原产地规则

中国-东盟自由贸易区原产地规则附件1中国－东盟自由贸易区原产地规则根据《中华人民共和国与东南亚国家联盟全面经济合作框架协议》（以下简称《协议》）可享受优惠关税减让的产品，其原产地应遵循下列规则确定：规则一：定义在本附约中：（一）“一成员方”是指《协议》的各单独成员方，即：中华人民共和国、文莱达鲁萨兰国、柬埔寨王国、印度尼西亚共和国、老挝人民民主共和国、马来西亚、缅甸联邦、菲律宾共和国、新加坡共和国、泰王国和越南社会主义共和国。

（二）“材料”应包括组分、零件、部件、半组装件及/或已实际上构成另一货物部分或已用于另一货物生产过程的货物。

（三）“原产货物”是指根据规则二的规定确定为符合原产条件的产品。

（四）“生产”是指获得货物的方法，包括一货物的种植、开采、收获、饲养、繁殖、提取、收集、采集、捕获、捕捞、诱捕、狩猎、制造、中获得的产品1；（四）在该成员方狩猎、诱捕、捕捞、水生养殖、收集或捕获所得的产品；（五）从该成员方领土、领水、海床或海床底土开采或提取的除上述第（一）至（四）项以外的矿物质或其他天然生成的物质；（六）在该成员方领水以外的水域、海床或海床底土获得的产品，但该成员方须按照国际法规定有权开发上述水域、海床及海床底土；（七）在该成员方注册或悬挂该成员方国旗的船只在公海捕捞获得的鱼类及其他海产品；（八）在该成员方注册或悬挂该成员方国旗的加工船上仅加工及／或制造上述第（七）项的产品所得的产品；（九）在该成员方收集的既不能用于原用途，也不能恢复或修理，仅适于用作弃置或原材料部分品的回收，或者仅适于作再生用途的物品2；（十）仅用上述第（一）至（九）项所列产1产品是指从活动物获得的未经进一步加工的产品，包括乳、蛋、天然蜂蜜、毛发、羊毛、精液及粪便。

2这里是指所有的废碎料，包括在该国制造、加工或消耗过程中产生的废碎料，废机器、废弃的包装，以及所有不能再作原用途而仅适于弃置或作原材料回收用的产品。

所述的制造或加工作业应包括各种类型的加工，不仅包括工业或化学业，也包括采矿业、农业、建筑业、精炼、焚化和污水处理。