WTO专题（原产地规则）VIP

1、WTO原产地规则原产地规则WTO Rules of Origin顾名思义，WTO原产地规则主要用于确定产品的原产地(国)。WTO有关原产地的规则体现于WTO原产地规则协定(Agreement on Rules of Origin)1中。制定这一规则目的在于促进各成员国原产地制度的协调，使其原产地制度本身不致于成为不必要的贸易障碍(unnecessary obstacles to trade)。 1 This Agreement consists of nine articles and two annexes.一、WTO原产地规则的定义和分类原产地规则的定义和分类(一一) 原产地规则的定义原产

2、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。 (一一) 原产地规则的分类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

3、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 discr

4、iminatory 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 o

5、rigin) 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 pref

6、erences. “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、原产地的认定规则二、原产地的认定规则(Establishing Rules of Origin)(一一)原产地的认定标准及相应要求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”

7、(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： 1Criterion 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”(Harmoni

8、zed 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 percentages criterion Requirement: the method for calculating this percentage shall be indicated. 2、从价百分比标准 要求：说明计算这种百分比的方法。 从价百分比标准，也称为增值标准(value-added criterion)，主要用于考查进口成份或受

9、惠国本国成份在受惠国出口制成品价格中的百分比，从而确定其是否发生了实质性改变。 3. criterion of manufacturing or processing operation Requirement: the operation that confers origin on the good concerned shall be precisely specified. 3、制造或加工工序标准 要求：应准确说明授予有关货物原产地的工序。制造或加工工序标准规定，只要在产品的生产过程中有几个特定的生产阶段或生产工序是在一个WTO成员内进行的，则这种产品即以该成员为原产地。小结 上述三种

10、实质性改变标准中，后两者为补充标准(supplementary criteria)。如果一种商品的生产涉及一个以上国家，则该产品的原产地为其最后发生实质性改变(the last substantial transformation)的国家。 (二二)其他规则其他规则 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