适用于货物贸易早期收获产品的临时原产地规则 附件二(英文译本)

1AnnexIIProvisionalRulesofOriginApplicabletoProductsundertheEarlyHarvestforTradeinGoodsArticle1DefinitionsForthepurposesofthisProvisionalRules:CustomsValuationAgreementmeanstheAgreementonImplementationofArticleVIIoftheGeneralAgreementonTariffsandTrade1994,whichispartoftheMarrakeshAgreementEstablishingtheWorldTradeOrganization.Fungiblematerialsmeansmaterialsthatareinterchangeableforcommercialpurposesandwhosepropertiesareessentiallyidentical,andbetweenwhichitisimpracticaltodifferentiatebyamerevisualexamination.GenerallyAcceptedAccountingPrinciplesmeanstherecognizedessentialauthoritativeaccountingstandardsofonePartywithrespecttotherecordingofrevenues,expenses,costs,assetsandliabilities,thedisclosureofinformationandthepreparationoffinancialstatements.Thesestandardsmayencompassbroadguidelinesofgeneralapplicationaswellasdetailedstandards,practicesandprocedures.Materialmeansagoodphysicallyincorporatedintoanothergoodorusedintheproductionofanothergood,includingingredients,parts,components,subassembliesorsemi-subassemblies.Neutralelementsmeansarticlesusedintheproduction,testingorinspectionofanothergood,butnotphysicallyincorporatedintothegood.Non-originatingmaterialsmeansmaterialsotherthanthosequalifiedasoriginatinginaccordancewiththeprovisionsofthisProvisionalRules.OriginatingmaterialsororiginatinggoodsmeansmaterialsorgoodswhicharequalifiedasoriginatinginaccordancewiththeprovisionsofthisProvisionalRules.Productionmeansmethodsofobtaininggoods,includingbutnotlimitedto,growing,raising,mining,harvesting,fishing,farming,trapping,hunting,capturing,gathering,collecting,breeding,extracting,manufacturing,processing,orassembling.HarmonizedSystemmeanstheHarmonizedCommodityDescriptionandCodingSystemoftheWorldCustomsOrganization.Headingmeansthefour–digitcodeusedintheHarmonizedSystem.2Subheadingmeansthesix–digitcodeusedintheHarmonizedSystem.Article2OriginatingGoodsUnlessotherwiseprovidedinthisProvisionalRules,agoodshallbeconsideredasoriginatinginonePartywhen:(a)thegoodiswhollyobtainedinonePartyinaccordancewithArticle3;(b)thegoodisproducedentirelyinoneorbothParties,exclusivelyfromoriginatingmaterials;or(c)thegoodisproducedinoneorbothParties,usingnon-originatingmaterials,andconformstotheproductspecificrulesprovidedinArticle4.Article3GoodsWhollyObtainedForthepurposeofsubparagraph(a)ofArticle2,thefollowinggoodsshallbeconsideredaswhollyobtainedinoneParty:(a)liveanimalsbornandraisedinoneParty;(b)productsobtainedfromliveanimalsreferredtoinsubparagraph(a)aboveinoneParty;(c)plantsorplantproductsharvested,pickedorgatheredinoneParty;(d)goodsobtainedbyhunting,trapping,fishing,farming,gatheringorcapturinginoneParty;(e)mineralsextractedinoneParty;(f)productsobtainedbyonePartyfromitsrelevantwaters,seabedorsubsoilbeneaththeseabed;(g)goodsprocessedormanufacturedonboardfactoryshipsregisteredinoneParty,exclusivelyfromgoodsreferredtoinsubparagraph(f)above;(h)wasteandscrapderivedfromprocessingoperationsinonePartyandfitonlyfortherecoveryofrawmaterials,orwastecollectedafterconsumptioninonePartyprovidedthatsuchwastearefitonlyfortherecoveryofrawmaterials;and(i)goodsobtainedinonePartysolelyfromgoodsreferredtoinsubparagraphs(a)3through(h)above.Article4ProductSpecificRulesUnlessotherwiseprovidedinthisProvisionalRules,theoriginatingstatusofthegoods,producedinoneorbothPartiesusingnon-originatingmaterials,shallbedeterminedinaccordancewiththecorrespondingrulessetforthintheAttachmenttothisProvisionalRules,whichspecifiesachangeintariffclassification,aregionalvaluecontent,processingoperationorotherrequirements.Theabove-mentionedAttachmentshallbeimplementedsubsequenttotheagreementtobereachedthroughtheconsultationbetweentheexpertgrouponRulesofOriginofbothParties.Article5ChangeinTariffClassificationForthepurposeofachangeintariffclassificationcriterionprovidedinArticle4ofthisProvisionalRules,thenon-originatingmaterialsusedintheproductionofagoodshallundergoachangeoftariffclassificationspecifiedintheAttachmenttothisProvisionalRulesasaresultofprocessesperformedinoneorbothParties.Article6RegionalValueContent1.ForthepurposeoftheRegionalValueContent(RVC)criterionprovidedinArticle4,theRVCshallbecalculatedaccordingtothefollowingformula:FOB-VNMRVC=-------------------×100%FOBwhere:VNMshallbethevalueofnon-originatingmaterialsadjustedbasedonCIF.2.BothFOBandCIFvaluesreferredtointhisProvisionalRulesshallbedeterminedpursuanttotheCustomsValuationAgreementandtheGenerallyAcceptedAccountingPrinciples.Article7ProcessingOperationsForthepurposeoftheprocessingoperationcriterionprovidedinArticle4,thegoodsconcernedshallbeconsideredasoriginatingprovidedthattheprocessingoperationsspecifiedintheAttachmenttothisProvisionalRules,havebeenconductedinoneorbothParties.Article8AccumulationRule4WhereanoriginatingmaterialofonePartyisincorporatedintoagoodintheotherParty,thematerialsoincorporatedshallbeconsideredtobeoriginatinginthelatterParty.Article9MinimalOperationsorProcesses1.ForthepurposesofthisArticle,“simple”isusedtodescribeoperationsorprocesseswhichneedneitherprofessionalskillnorspecializedmachine,