原产地规则(RulesofOrgin).doc

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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.。

原产地规则

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

• 原产地规则应以肯定标准为依据。作为澄清肯定标准的一部分或在不需使用肯定标准确定原产地的个别情况下，可允许使用说明什么情况不授予原产地的原产地规则（否定标准）。
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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。

第四章原产地规则

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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.
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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。
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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。
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中巴自贸协定原产地规则

附件1《中华人民共和国政府与巴基斯坦伊斯兰共和国政府自由贸易协定》原产地规则规则一：定义本规则中：（一）“一方”是挃中华人民共和国（中国）或者巴基斯坦伊斯兰共和国（巴基斯坦）。

（二）“成本、保险费加运费价格（CIF）”是挃在进口港把货物从运输工具卸下后，实付或者应当付给出口货物发货人的价格。

它包括货物的成本和将货物运至挃定目的港所需的保险费和运费。

（三）“海兲估价协议”挃《WTO协议》中《兲于实施1994年兲税与贸易总协定第七条的协定》。

（四）“船上交货价格（FOB）”是挃在挃定出口港把货物装上运输工具后，实付或者应当付给出口货物发货人的价格。

它包括货物的成本和将货物运至运输工具所需的所有费用。

（五）“材料”包括组成成分、零件、部件、组件以及（或者）已实际上构成另一货物组成部分或者已用于另一货物生产过程的货物。

（六）“原产货物”是挃根据规则二确定为原产的货物。

（七）“产品特定原产地标准”是挃材料满足税则归类改变或者特定制造或者加工工序，或者某一从价百分比标准，或者混合使用仸何这些标准的规则。

（八）“间接材料”是挃用于某一货物的生产、测试或者检查，但没有实际构成该货物的物品，或者用于与该货物生产相兲的厂房维护或者设备操作的物品，包括：1．燃料与能源；2．工具、模具及铸模；3．用于设备及厂房维护的零件和材料；4．用于生产或设备操作和厂房的润滑剂、润滑油、混合材料及其他材料；5．手套、眼镜、鞋、衣服、安全装置及其他所需物品；6．用于货物的测试或者检查的设备、装置及其他所需物品；7．催化剂和溶剂；及其他在货物生产过程中使用，虽然不构成该货物组成部分，但能合理地表明用于该货物生产过程的仸何材料。

（九）“非原产材料”是挃用于货物生产中的非仸何一方原产的材料，以及原产地不明的材料。

（十）“生产”是挃获得货物的方法，包括制造、生产、装配、加工、饲养、种植、繁殖、开采、提取、收获、捕捞、诱捕、采集、收集、狩猎和捕获。

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％。

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。

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。

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。

原产地规则-海关总署

附件亚洲—太平洋贸易协定》原产地规则按照《亚洲—太平洋贸易协定》（以下简称《协定》）第八条规定享受关税减让优惠的货物，其原产地应遵循下列条款确定：第一条原产货物。

按照下述第五条的要求，从一参加国直接运输进口到另一参加国的《协定》项下优惠贸易货物，符合下列条件之一的，应当享受关税减让优惠：（一）符合第二条规定，在出口参加国完全获得或者生产的；（二）符合第三条或者第四条，在出口参加国非完全获得或者生产的。

第二条完全获得或者生产。

第一条第（一）项所称的“在出口参加国完全获得或者生产”是指：（一）在该国的领土、领水或者海床中开采或者提取的原材料或者矿产品（见注释1）；（二）在该国收获的农产品（见注释2）；（三）在该国出生并饲养的动物；（四）在该国从上述第（三）项所指的动物获得的产品；（五）在该国狩猎或者捕捞所获得的产品；（六）由该国船只（见注释3、4）在公海捕捞获得的渔产品和其他海产品；（七）在该国的加工船（见注释4、5）上仅由上述第（六）项的产品加工和（或者）制造所得的产品；（八）在该国从既不具有原用途也不能再使用的旧物品回收的零件或者原材料；（九）在该国收集的既不能用于原用途，也不能修复或修理，仅适用于弃置或者回收零件或者原材料的旧物品；（十）在该国生产制造过程中产生的废碎料；（十一）在该国仅由上述第（一）至第（十）项所列产品加工获得的产品。

第三条非完全获得或者生产。

（一）第一条第（二）项所指应当享受关税减让优惠的非完全获得或者生产货物是指，在生产过程中所使用的非参加国原产的或者不明原产地的材料、零件或产物（以下简称材料）的总价值不超过该货物船上交货价格的55%，且最后生产工序在该出口参加国境内完成，同时符合本条第（三）、（四）、（五）项规定的；（二）部门协议（见注释6）；（三）用于计算非原产材料成分，符合第三条第（一）项要求的原产资格的公式如下：进口非原产材料价值+ 不明原产地材料价值 x 100%< 55%船上交货价格（FOB ）（四）非原产材料价值应为：1．能够证实的原材料、零件或产物进口时的成本、运费和保险费（CIF 价格）；2．最早可以确定的在生产或加工的参加国境内为不明原产地材料支付的价格。

4原产地规则

2009年正在实施的优惠原产地规则 1、《亚太贸易协定》原产地规则 ——《中华人民共和国海关〈亚太贸易协定〉项下进出口货物原产地管理办法》，自2009年 1月1日起施行。同时废止2002年1月1日起施行的《中华人民共和国海关关于〈亚洲及太平洋经济和社会理事会发展中国家成员国关于贸易谈判的第一协定〉项下进口货物原产地的暂行规定》。 2、中国—东盟自贸区原产地规则 ——《中华人民共和国海关关于执行〈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〉项下〈中国--东盟自由贸易区原产地规则〉的规定》，自2004年1月1日起施行。

三、原产地规则协调工作计划的进展

根据《原产地规则协议》的规定，原产地规则协调工作计划于1995年7月20日正式启动，并计划在3年内完成。但委员会的努力并没有如期完成这项工作。由于协调工作本身技术上的复杂性和所牵扯的各方经济和政治利益微妙，总理事会已连续多次延长协调工作的完成期限，目前仍有94个核心政策性问题未解决，至今协调工作还在继续。

5、特惠关税待遇原产地规则 ——《中华人民共和国海关特别优惠关税待遇进口货物原产地管理办法》，自2006年7月1日起施行。同时废止 2005年1月1日起施行的《中华人民共和国海关关于执行〈中华人民共和国给予非洲最不发达国家特别优惠关税待遇的货物原产地规则〉的规定》。
2、实质性改变标准如果货物涉及两个以上国家（地区）参与生产，则以最后完成实质性改变的国家（地区）作为该货物的原产地。《原产地条例》第六条：对于实质性改变的确定标准，应以税则归类改变为基本标准；对于税则归类改变不能反映实质性改变的，则以从价百分比、制造或者加工工序等为补充标准。

原产地规则

原产地规则第三章原产地规则第一节原产地规则第二十一条定义在本章中：“海关估价协定”是指作为《WTO协定》组成部分的《关于实施1994年关税与贸易总协定第七条的协定》；成本、保险费加运费价格（CIF）是指包括运抵进口国进境口岸或地点的保险费和运费在内经过调整的进口货物价格；船上交货价格（FOB）指无论货物以何种运输方式在最终离境的口岸或地点的货物价格；材料指用于生产或转变成另一货物所使用的货物，包括零部件或成分；生产指货物的种植、饲养、开采、收获、捕捞、诱捕、狩猎、制造、加工或装配；生产者指种植、饲养、开采、收获、捕捞、诱捕、狩猎、制造、加工或装配货物的人。

第二十二条原产货物本协定中, 货物在满足下列条件时应当被视为原产于一方：一、货物按照第二十三条的规定在一方境内完全获得或生产；二、货物完全在一方或双方的境内生产, 且仅使用符合本章规定的原产材料；或者三、该货物是在一方或双方境内生产的，所使用的非原产材料符合附件4规定的税则归类改变、区域价值成分、工序要求或其他要求，且该货物符合本节其他可适用的规定。

第二十三条完全获得货物根据第二十二条第一款，下列货物应当视为在一方境内完全获得：（一）在一方境内的领土或者海床提取的矿产品；（二）在一方收获的植物和植物产品；（三）在一方出生并饲养的活动物；（四）从上述第（三）项所述活动物中获得的产品；（五）在一方狩猎、诱捕或者在内陆水域捕捞所获得的产品；（六）在一方的领海捕捞获得的鱼类和其他产品；（七）在一方登记注册且悬挂该方国旗的船只在一方的领海以外，包括在该方的专属经济区内，捕捞获得的鱼类及其他产品；（八）在一方登记注册且悬挂该方国旗的加工船上仅由第（六）项和第（七）项的产品加工所得的产品；（九）在一方的领海以外，该方独享开发权的海床或海床底土提取的产品；（十）在一方收集的仅适用于原材料回收的旧货;（十一）在一方生产加工过程中产生且仅适用于原材料回收的废碎料；以及（十二）在一方由第（一）项至第（十一）项所列产品加工获得的产品。

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。

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。

《亚太贸易协定》原产地规则

亚太贸易协定原产地规则根据《亚太贸易协定》第八条享受优惠待遇的货物，其原产地应按以下标准确定：第一条原产产品《亚太贸易协定》框架下优惠贸易中，一成员国从另一成员国按本协定第五条的规定直接运输进口的货物，如符合下述任一原产地要求，应享受优惠待遇：（一）根据第二条的定义，完全在出口成员国境内生产或获得的产品；或（二）含进口成分，符合第三条或第四条规定的出口成员国生产或获得的产品。

第二条完全生产或获得的产品第一条(一)中，下列产品被视为是出口成员国完全生产或获得产品：（一）从本国土地、水域或海床中开采或提取的自然产生的产品或矿产品1；（二）在本国收获的农产品2；1包括矿物燃料、润滑剂及相关矿产品，同时包括矿石及含金属岩石。

2包括林业产品。

（三）在本国出生和饲养的动物；（四）从上述（三）所指的动物中获得的产品；（五）在本国狩猎或捕捞的产品；（六）由本国船只3和4在公海获得的海洋捕捞物和其他海产品；（七）在本国加工船4和5上加工或制造上述（六）所指产品后获得的产品；（八）在本国从不能用于原用途的废物中回收的零件或原料；（九）从本国收集的废旧物品，其已不具原有用途，并不能再被储藏或修复，只能被丢弃或从中回收零件或原材料；（十）在本国加工制造过程中产生的废碎料；（十一）利用上述(一)至(九)项所列产品在本国加工所得的产品。

第三条非完全生产或获得的产品3“船只”是指从事商业捕捞作业的渔业船舶，在一成员国注册并由该成员国的一个或多个公民和/或政府经营，其法人或团体的合伙人也应于该成员国注册。

该成员国内公民和/或政府所持的该船舶的资产净值至少应为该船舶的60%；或者各成员国的公民和/或政府所持的该船舶的资产净值至少应为该船舶的75%。

但根据成员国间租借船只或分享收获的双边协议在专业捕捞船只上获得的产品也应享受优惠待遇。

4由政府机构经营的船只或加工船不应执行悬挂成员国国旗的要求。

5本协定中，“加工船”是指特定用于在船上仅对上款（六）中的产品进行加工和/或生产的船只。

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