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1、Non-preferentialorigin欧盟非优惠原产地规则A)Generalaspectsofnon-preferentialorigin/非优惠原产地规则概要Non-preferentialrules areusedforallkindsofcommercialpolicymeasures,like,forinstance,anti-dumpingdutiesandcountervailingduties,tradeembargoes,safeguardandretaliationmeas
2、ures,quantitativerestrictions,butalsoforsometariffquotas,fortradestatistics,forpublictenders,fororiginmarking,andsoon.Inaddition,theEU'sexportrefundsintheframeworkoftheCommonAgriculturalPolicyareoftenbasedonnon-preferentialorigin.Therearetwobasicconce
3、ptstodeterminetheoriginofgoodsnamely 'whollyobtained' productsandproductshavingundergonea"lastsubstantialtransformation".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
4、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。Ifonlyonecountryisinvolvedthe"whollyobtained"conceptwillbeapplied.Inpracticethiswillberestrictedtomostlyproductsobtainedintheirnaturalstateandproductsderivedfromwhollyobtainedproducts.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
5、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。Iftwoormorecountriesareinvolvedintheproductionofgoods,theconceptof"last,substantialtransformation"determinestheoriginofthegoods.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。Ingeneralthecriterionoflastsubstantialtransformationi
6、sexpressedinthreeways:一般而言，判断最终实质性生产环节基于以下三种途径：·byarulerequiringachangeoftariff(sub)headingintheHSnomenclature;·根据关税分类编码品目（或子目）的变化来判定原产地；·byalistofmanufacturingorprocessingoperationsthatdoordonotconferonthegoodstheoriginofthecountryinwhichtheseoperati
7、onswerecarriedout;·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·byavalueaddedrule,wheretheincreaseofvalueduetoassemblyoperationsandincorporationoforiginatingmaterialsrepresentsaspecifiedleveloftheex-workspriceoftheproduct.·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)Legalframewo
8、rkfornon-preferentialorigin/非优惠原产地规则的法律文件Thelegalbasisforthenon-preferentialrulesoforiginisArticles22to26ofCouncilRegulationNo. 2913/92 (CC),Articles35-65andAnnexes9to11ofCommissionRegulationNo. 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
