欧盟非优惠原产地规则.docx

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 rulesare 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 EUs 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 namelywholly obtainedproducts 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。Articles 47-54 IPC contain provisions relating to the conditions that certificates of origin have to fulfil.第47条至54条规定了哪些情形下产品必须附有原产地证明书。Articles 55-65 IPC contain specific provisions relating to certificates of origin for certain agricultural products that are subject to special import arrangements and provisions concerning administrative co-operation for these certificates.第55至65条是有关适用特殊进口政策的特定农产品的原产地证书的规定以及涉及这些证书的行政合作。C) Determination of the origin of a product/原产地定义1) Products wholly obtained in a single country :/完全原产品：Goods wholly obtained in a single country in the sense of Article 23 of Council Regulation No2913/92(CC) are originating in this country.完全原产品在2913/92文件中被定义为在一个国家完成生产的产品。2) Other products :/其他产品：When two or more countries are involved in the production of a good, the origin of the good must be determined in accordance with Article 24 of Council Regulation No2913/92(CC).Articles 24 CC states: Goods whose production involved more than one country shall be deemed to originate in the country where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture.当产品的生产涉及多个国家时，原产地的确定应根据2913/92文件中第24条。该条写明：“当货物的生产涉及多个国家时，承担商品生产的最后和主要生产的国家、或专为该种产品生产而生产相应设备的国家、或在生产过程中至关重要的国家，应被认定为产品的原产地。”2.1) Products covered by specific provisions in IP :/适用特殊规则的产品：It is not always easy to say when these criteria have been met. Thus in some cases for particular goods rules have been laid down in order to determine certain operations carried out on their own that do, or do not, confer non-preferential origin on a product. These rules have been decided upon over the years to clear up particular cases where there has been a need for additional clarity. For some products, other than textiles, the rules are found in Annexes 9 and 11 of Commission Regulation No2454/93(IPC). Annex 9 contains a description how to apply the rules of Annexes 10 and 11. Annex 11 of IPC contains rules in the form of specific working or processing, which must be fulfilled for the products mentioned in that annex.并不是所有情形下都能适用一般规则。因此在一些特殊产品的案例中特殊规则被制定出来以判断这些产品的特定生产环节能否确定其非优惠原产地。为了整理尽可能多的需要特殊规定的案例，我们花了多年时间来制定特殊规则。除了纺织品，所有的特殊规则都包含在2454/93文件的附件9至11中。附件9是对于附件10和11中规则的适用方法的论述。附件11包括了那些必须适用的特殊规则。For textiles and textile articles of Section XI of theCombined Nomenclature(CN) the general rule is that the working or processing carried out on the non-originating materials must result in a classification under another heading of the CN for the products obtained. This rule is known as Change of Tariff Heading(CTH) (Art. 37 IPC).对于统一关税货物类别（CN）第六章所列出的纺织品，那些带入非原产的新附加材料的生产环节会导致该产品关税类别编码品目的改变，那么这些生产环节将被认定为实质性生产环节（其发生地即被认定为原产地）。这一规则被称为关税类别改变规则。However, for certain textile products Annex 10 of IPC gives specific processes that must be fulfilled in order to obtain the non-preferential origin. This annex must be read in combination with Annex 9 of IPC describing how to apply the rules of Annex 10.但是对于一些确定种类的纺织产品，附件10给出了特殊的程序以确定其非优惠原产地。阅读该附件必须结合附件9中关于如何使用该附件规则的说明。Furthermore, certain working or processes never confer non-preferential origin on a textile product obtained, even when the CTH rule is fulfilled. These are known as minimal operations (Art.38 IPC).但是对于一些特定的生产环节，即便其符合关税类别改变规则，仍不会被认定为实质性生产环节，这被称为“低影响生产环节”。（详见第38条）The list rules applicable to products covered by specific provisions in the IP are represented ingreen colourin thetable of list rules. List rules which arenotin green colour in the table are subject to point 2.2) hereafter.上述一些特殊的原产地认定规则已在项下产品特定原产地规则列表中以绿色字体标示，其他未标示的按照以下第2.2条规则进行原产地判定。2.2) Products not covered by a specific rule in the IP :/不适用特殊规则的产品It has been commonly agreed that the origin of a product not covered by a specific rule in the IP should be determined in accordance with the position taken by the EC in the negotiations under the Harmonisation Work Programme which defines the same concept of last substantial transformation (SeeHarmonisation of rules of