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Unit 1
Origin criteria
Export products are either
a) wholly obtained products grown, extracted from the soil or harvested within the exporting country, or manufactured there exclusively from any of those goods. As a general rule, these goods which are wholly the products of a preference -receiving country with total absence of any import content qualify for GSP treatment; or
b) products with import content, i. e. manufactured wholly or partly from materials, parts or components imported into the beneficiary exporting country or of unknown origin. Generally speaking, these products qualify for GSP treatment provided that they have undergone sufficient working or processing (the terms "substantial transformation" has been defined by most preference-giving countries in different ways). However, there are two main concepts, namely the"process criterion" and the "percentage criterion". For the latter, transformation is regarded as substantial if the value of the imported materials, parts or components does not exceed a given percentage of the value of the products obtained, or if the value of domestic elements corresponds with a given percentage of the value of the products obtained.Upon these basic criteria, each scheme under the GSP lays down the rules which have to be met if export goods are to qualify for GSP tariff treatment.
第1单元
原产地标准
(1)完全原产产品:即生长、出土或收获在该出口国内的产品,或仅仅使用这些产品加工所制得的产品。通常,完全由受惠国生产的不包含任何进口成分的产品,有资格享受普惠制待遇;或
(2)含有进口成分的产品,即全部或部分地使用进口到该出口受惠国的原料、零件件以有是来源不明的原料所制成的产品。通常只要它们经过了充分的制造或加工(对“实质性改变”一说,大多数给惠国以不同的方式予以定义)。然而,主要有两个定义,即“加工标准”和“百分比标准”。对后者来说,如果所用的进口原料或零部件的价值不超过产品价值的规定百分比,或者如果本国的元器件价值达到了该产品价值的规定百分比,这样的改造就被视为是实质性的。
根据这些基本标准,各普惠制给惠方案制定出了产品要符合享受普惠制关税待遇所必须遵循的规定。
| 来源:摘自《质检专业英语(检验检疫部分)》(责任编辑:杨帆)
