Unit 1

Purpose of rules of origin

The purpose of rules of origin is to ensure that the benefits of preferential tariff treatment under the generalized system of preferences are confined to products genuinely taken from, harvested, produced or manufactured in the beneficiary preference-receiving countries of export. Products which originated in third countries, e. g. in preference-giving countries and which were only traded in transit via a preference-receiving country, should be prevented from benefiting under the GSP, even if these products were slightly worked upon during their stay in the transit country but did not undergo there a true process of manufacture. Such products as remain essentially the product of third countries should continue to be excluded from preferential tariff treatment.

The main elements of the ruled of origin prescribed by the preference-giving countries for their scheme of tariff preferences under the GSP as follows:

1) Origin criteria;

2) Consignment conditions;

3) Documentary evidence.

In addition, various complementary elements will have to be taken into account.

第1单元

原产地规则的宗旨

原产地规则旨在保证在普惠制项下优惠关税待遇的好处只能给予真正取自、收获、生产或制造与该出口受惠国的产品。原产于第三国的产品，例如原产于给惠国家的、仅仅由受惠国家转售的产品，就不得享受普惠制优惠待遇。即使是这些产品在中转的国家停留时，已进行了稍微的加工但并没有经过真正的制造工序，本质上依然是第三国家的产品，仍不得享受普惠制待遇。

在各给惠国普惠制关税优惠的方案中，原产地规则的主要要素如下：

（1）原产地标准；

（2）运输条件；

（3）书面证明。

此外，还有必须考虑到的各项补充要点。