世界贸易组织WTO课件规则解读中英版栾信杰 ISBN9787566308696 WTO专题原产地规则.pptVIP

WTO原产地规则WTO Rules of Origin 一、WTO原产地规则的定义和分类 (一)?原产地规则的定义 WTO《原产地规则协定》第1条对“原产地规则”作了以下定义： Rules of origin are defined as those laws, regulations and administrative determinations of general application applied by any Member to determine the country of origin of goods. “原产地规则”被定义为任何成员为确定货物原产国而实施的普遍适用的那些法律、法规和行政决定。 (一)??原产地规则的分类 原产地规则分为两类，一类是优惠的原产地规则，一类是非优惠的原产地规则。 1、非优惠的原产地规则(Non-preferential rules of origin) Non-preferential rules of origin include all non-preferential rules of origin, such as these rules under most-favoured-nation treatment， anti-dumping and 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 procurement and trade statistics. 汉译 非优惠的原产地规则包括最惠国待遇、反倾销税和反补贴税、保障措施、原产地标记要求以及任何歧视性数量限制或关税配额下的原产地规则，也包括用于政府采购和贸易统计使用的原产地规则。 　　　 　　　WTO《原产地规则协定》主要是针对非优惠的原产地规则制定的。 2、优惠的原产地规则(Preferential rules of origin) Preferential rules of origin are defined as those laws, regulations and administrative determinations of general application applied by any Member to determine whether goods qualify for preferential treatment under contractual or autonomous trade regimes leading to the granting of tariff preferences. “优惠的原产地规则”是指WTO成员为确定货物可否享受提供关税优惠的自主性或契约性贸易体制下的优惠待遇所实施的那些法律、法规及行政决定。 　　 优惠的原产地规则适用于自由贸易区及其他经济一体化组织内部贸易产品原产地的确定，是WTO一般最惠国待遇原则的例外。 　二、原产地的认定规则(Establishing Rules of Origin) (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： 1．Criterion of Change in Tariff Classification Requirement: clearly specifying the subheading or heading within HS tariff nomenclature. 1、税则归类改变标准 要求：详细说明HS税目下的“目”和“子目”。 　　　HS其全称为“商品的品名与编码协调制”(Harmonized Commodity Description and Coding System, HS)，是国际公认的统一的海关“语言”。一般说来，产品经加工后，在HS中四位数字级(章、目)发生改变，即证明已发生了实质性改变。 2. ad valorem percen