CEPA协议下货物贸易原产地规则的完善  

Improvement of the Rules of Origin for Trade in Goods under the CEPA Agreement

作　　者：欧阳耀斌 于志宏[2] Ouyang Yaobin Yu Zhihong

机构地区：[1]湖南崇民律师事务所 [2]广东财经大学法学院

出　　处：《海关与经贸研究》2017年第1期98-109,共12页Journal of Customs and Trade

基　　金：国家社科基金重大项目<港澳基本法实施的相关机制研究>(项目批准号14ZDC031)之子课题<港澳与内地经贸关系发展和各领域交流合作的机制研究>

摘　　要：CEPA协议是内地与香港在WTO法律框架下签署的自由贸易协定,这可让两地进行优惠性贸易安排具有合法性,而原产地规则是优惠贸易的重要措施。通过总结分析CEPA协议实施以来对原产地规则的历次修订,发现原产地规则有较好的自我完善的机制保障,但是仍有部分标准需要调整或细化。针对突出问题研究分析后,得出结论是应进一步扩大"税号改变"标准的使用,完善从价百分比成分要素规定,并逐步简化申领原产证书的繁琐程序,提高原产证书的申领量,使优惠贸易措施进一步发挥实效。CEPA （Closer Economic Partnership Arrangement） agreements is an free trade agreement signed between Mainland and Hong Kong under the WTO legal framework,which provides legal basis for both the preferential trade arrangements between both sides. The rules of origin are a type of important measures for preferential trade. A review of the revisions of the rules of origin since the implementation of the CEPA reveals that the rules of origin have sound institutional mechanism for self-perfection, but there are still some stand- ards that need to be adjusted or refined. Based on a study of outstanding issues, this article recommends in conclusion to further expand the application of ＂tariff shift＂, improve the provision on the elements composing ad valorem percentage,and gradually simplify the cumbersome procedures for the application of the certificate of origin,so as to increase the application and further deliver the results of preferential trade measures.

关 键 词：CEPA 原产地规则 税号改变 实质性改变 

分 类 号：F727[经济管理—产业经济]