欧盟非优惠原产地规则

Non-preferential origin

欧盟非优惠原产地规则

A)General aspects of non-preferential origin/非优惠原产地规则概要

Non-preferential rules are used for all kinds of commercial policy measures, like, for instance, anti-dumping duties and countervailing duties, trade embargoes, safeguard and retaliation measures, quantitative restrictions, but also for some tariff quotas, for trade statistics, for public tenders, for origin marking, and so on. In addition, the EU's export refunds in the framework of the Common Agricultural Policy are often based on non-preferential origin.

There are two basic concepts to determine the origin of goods namely 'wholly

obtained' products and products having undergone a "last substantial transformation".

非优惠原产地规则适用于所有类型的商业政策，例如反倾销、反补贴、贸易禁运、报复措施、贸易数量限制；同时也适用于关税配额、贸易统计、公开投标、原产地标注等等。此外，欧盟内部在共同农业政策框架下的出口退税政策也用到了非优惠原产地规则。在本规则中，定义货物原产地时将用到两个基本概念，即“完全原产”产品以及经过“最终实质性生产环节”

的产品。

If only one country is involved the "wholly obtained" concept will be applied. In practice this will be restricted to mostly products obtained in their natural state and products derived from wholly obtained products.

如果产品生产仅涉及一个国家，那就是“完全原产”产品。在实践中这类产品往往限于自然状态的产品或是来源于完全原产品的产品。

If two or more countries are involved in the production of goods, the concept of "last,

substantial transformation" determines the origin of the goods.

如果产品生产涉及到两个或两个以上的国家，“最终实质性生产环节”定义了该产品的原产地。

In general the criterion of last substantial transformation is expressed in three ways:

一般而言，判断最终实质性生产环节基于以下三种途径：

∙by a rule requiring a change of tariff (sub) heading in the HS nomenclature;

∙根据关税分类编码品目（或子目）的变化来判定原产地；

∙by a list of manufacturing or processing operations that do or do not confer on the goods the origin of the country in which these operations were carried out;

∙根据事先制定的确定哪些制造行为所在国家构成或不构成货物的原产地的清单

∙by a value added rule, where the increase of value due to assembly operations and incorporation of originating materials represents a specified level of the ex-works price of the product.

∙根据组装或装配活动所增加的价值占货物出厂价的比重

B) Legal framework for non-preferential origin/非优惠原产地规则的法律文件

The legal basis for the non-preferential rules of origin is Articles 22 to 26 of Council Regulation No. 2913/92 (CC), Articles 35-65 and Annexes 9 to 11 of Commission Regulation

No. 2454/93 (IPC).

欧盟2913/92文件的第22条至第26条以及欧盟2454/93文件的第35条至第65条以及附录9至附录11为非优惠原产地认定的基本规则。

Article 23 (2) CC contains the definition of "goods wholly obtained in a country".

第23条第（2）项包含了对“完全原产品”的定义。

Article 24 CC determines the origin of goods whose production involves more than one country.

第24条规定了多国生产的货物的原产地规则。

The definition there is of a general nature but specific criteria are mentioned for determining the origin of textile products (Articles 36 to 38, Annexes 9 and 10 IPC) and of a limited number of other products (Annexes 9 and 11 IPC).

此处的规定多为一般性规定，但针对纺织品（第36条至第38条，附录9至附录10）以及其他一些产品（附录9至附录11）有特殊的标准。

Article 25 CC contains an anti- circumvention provision. This provision applies in cases where the working or processing on a product is only carried out in order to circumvent provisions applicable to these products from certain countries.

第25条规定了反规避规则。该规则适用于试图通过转移部分生产活动到另一国家以规避欧盟对其本国采取的措施的行为。

Article 26 CC provides for the possibility in customs legislation or specific legislation to require a proof of origin.

第26条为制定有关原产地标签的特殊的海关条例或是法律规定提供了空间。

Articles 35-40 IPC lay down specific provisions for applying the rule of last substantial transformation for textiles and a limited number of other products.

第35条至40条规定了如何对纺织品以及一些其他产品适用最终实质性组装规则。

Articles 41-46 IPC contain specific provisions on origin relating to accessories, spare parts and tools that form part of the standard equipment of machines, apparatus or vehicles.

第41条至46条是关于已形成机器设备、车辆等产品一部分的组件、配件以及工具的原产地的认定规则。