进出口业务教程 课件 Chapter7 Certificate of Origin

PracticalCourseforImport&ExportBusiness

CertificateofOriginChapterSevenSection1.OrdinaryCertificateofOrigininsuranceSection2.GSPCertificateofOriginCONTENTSSection3.ExercisesSection17.1.1TypesofOrdinaryCertificateofOriginTherearethreekindsofcertificateoforiginissuedbydifferentinstitutes.1.CertificateofOriginissuedbyaninspectionbureau.Forexample,CERTIFICATEOFORIGINissuedbyInspectionandQuarantineBureauofthePeople’sRepublicofChina(CERTIFICATEOFORIGIN).2.CertificateofOriginissuedbyachamberofcommerce.Forexample,CERTIFICATEOFORIGINissuedbytheChinaCouncilforthePromotionofInternationalTrade(CCPTTCERTIFICATEOFORIGIN).3.CertificateofOriginissuedbythemanufacturerortheexporter..Section

ONE7.1.2ApplicationforanordinarycertificateoforiginTheexportershouldapplyforacertificateoforigintothecertifyingauthoritynolaterthanthreedaysbeforethedateofshipment,andfillinthefollowingdocumentsinatrue,completeandcorrectmannerinstrictaccordancewiththerequirements.1.Theapplicationformforanordinarycertificateoforigin/adetailedlistofprocessingprocedures.2.Acertificateoforigin,fourcopies(oneoriginalandthreeduplicates).3.Acommercialinvoice(oneoriginal).4.Otherrequireddocuments.Section

ONE7.1.3DocumentationofanordinarycertificateoforiginAnordinarycertificateoforigincontains12columns,whicharefilledinandprintedinEnglishbytheexporterexceptforthreecolumns“CERTIFICATENO.”“FORCERTIFINGAUTHORITYUSEONLY”and“CERTIFICATION”.See1187.1.4SamplesofapplicationformofC/OandC/OSee121Section27.2GSPCertificateofOriginGeneralizedSystemofPreference(GSP)wasintroducedbythefourthspecialcommitteeonpreferencesoftheUnitedNationsconferenceontradeanddevelopmentin1970.Theimplementationofthissystemcanhelpthedevelopingcountriesexpandexports,increasetherevenueofexportandspeeduptheireconomicgrowthandindustrialization.7.2.1DefinitionandprinciplesGeneralizedSystemofPreference(GSP)isapreferentialtariffsystemimposedbythedevelopedcountries(preference-givingcountries)onthegoodsfromthedevelopingcountries(preference-receivingcountries/beneficiarycountries).GSPisthepreferentialtreatmentoffurthertaxreductionortotalexemptiononthebasisofthemost-favored-nationtaxrate.TariffratesonGSPexportsareaboutathirdlowerthanthemost-favored-nationtaxrate.ChinaisadevelopingcountryandshouldenjoytheGSPtreatment.TheimplementationofGSPmustfollowthethreeprinciples:generalized,non-discriminationandnon-reciprocity.7.2.2RulesofaGSPcertificateoforiginTherulesoforiginaretheprovisionsonthenecessaryconditionsfortheexportproductsfrompreference-receivingcountriestoenjoyGSPtreatment.ItisthemaincomponentandthecoreofGSP.ToensurethatthebenefitsofGSParegrantedonlytoproductsproduced,harvestedandmanufacturedinandshippedfromdevelopingcountries,eachpreference-givingcountryhasdevelopeddetailedrulesoforigin.Rulesoforiginincludethreeparts:anorigincriterion,directshipmentrulesandawrittencertificate.7.2.3Listofpreference-givingcountriesThereare40countriesintheworldthatgiveGSPtreatmenttomanufacturedgoodsandsemi-manufacturedgoodsexportedfromChina.TheyareEUmemberstates(28),Switzerland,Norway,Japan,NewZealand,Australia,Canada,Russia,Ukraine,Belarus,Kazakhstan,TurkeyandLiechtenstein.Americaisapreference-givingcountry,butithasnevergivenGSPtreatmenttoChina.7.2.4ApplicationforaGSPcertificateoforiginTheprocedureforapplyingforaGSPcertificateoforiginisasfollows.See1257.2.5DocumentationofaGSPcertificateoforiginSee1317.2.6ClausesonaGSPCertificateofOriginintheL/CTherearesomeexamplesofclausesonaGSPcertificateoforiginintheL/C:1.46A:DOCUMENTSREQUIRED+CERTIFICATEOFORIGINGSPFORMAISSUEDBYTHEOFFICIALCOMPETENTAUTHORITY.IFITISISSUEDONADATEAFTERTHEB/LDATE,THECOLUMNNR.4MUSTSTATE“ISSUEDRETROSPECTIVELY”.2.1ORIGINALAND1COPYOFGSPCERTIFICATEOFORIGINFORMAISSUEDBYAGOVERNMENTALAUTHORITYINDICATINGITSREFERENCENUMBER.IFGSPC/OFORMAISSUEDATE(BOX11)ISLATERTHANB/LON-BOARDDATE,ITMUSTBEARTHEMENTIONQUOTEISSUEDRETROSPECTIVELYUNQUOTEINBOX4.3.ORIGINALCERTIFICATEOFORIGINGSPFORMAISSUEDBYTRADEAUTHORITIES