附件2
《中华人民共和国政府与巴基斯坦伊斯兰共和国政府
自由贸易协定》原产地规则签证操作程序
签发机构
规则一
原产地证书应由出口方的政府机构签发。
规则二
(一)双方应将其签发原产地证书的政府机构名称及地址通知对方,并提供该政府机构使用的签名式样及签证印鉴样本;
(二)双方应互相提供上述资料及样本。名称、地址或者印章如有任何变化,应以双方同意的方式立即通知对方。
规则三
为核查享受优惠待遇的情况,签发原产地证书的指定政府机构有权要求提供任何相关的证明文件或者进行适当的核查。如果通过现行本国法律法规无法获得该权力,应在以下规则四及五所指的申请表格中作为条款列出。
原产地证书的申请
规则四
符合享受优惠待遇的货物,其出口人及(或者)厂商应以书面形式向政府机构申请货物出口前的原产地核实。对核实结果应定期或者适时地进行复核,并将此作为核定该待出口货物原产地的相关证明文件。上述预核实程序不适用于通过自然属性容易被确定原产地的货物。
规则五
出口人或者其代理人在办理享受优惠待遇货物出口手续时,应提交书面的原产地证书申请,并随附相关证明文件,证明待出口货物符合原产地证书签发要求。
出口前检查
规则六
签发原产地证书的政府机构应尽其所能对每份原产地证书的申请进行适当检查以确保:
(一)申请书及原产地证书正确填写并经授权签署人签名;
(二)货物的原产地符合《原产地规则》;
(三)所提交的相关证明文件与原产地证书中的其他说明相符;
(四)所列明的货品名称、数量及重量、唛头及件号、件数及包装与待出口货物相符。
原产地证书的签发
规则七
(一)原产地证书必须依据附件所列格式用国际标准A4纸印制,所用文字为英语;
(二)原产地证书应由一份正本及二份副本组成;
(三)每份原产地证书应注明由签证单位给出的唯一编号。
(四)出口人应向进口人提供原产地证书正本,以便呈交给进口海关。第一副本由出口方签证机构留存。第二副本由出口人留存。
正 本――米黄色
第一副本――白色
第二副本――白色
规则八
为实施《原产地规则》规则四、五及六的规定,出口方所签发原产地证书的第8栏内应注明相关的规则及所适用的中国-巴基斯坦自由贸易区成分的百分比。
规则九
原产地证书不得涂改及叠印。任何更正必须先将错误项目划去,然后做必要的增改。所作更正应由原签发人认可,并由有关政府机构核定。所有空白之处应予划去,以防事后填写。
规则十
(一)根据《〈中巴自贸协定〉原产地规则》,原产地证书应由出口方的相关政府机构在货物出口前、出口时或者在出口后15天内签发。
(二)在特殊情况下,如果由于非主观故意的差错、疏忽或者其他合理原因没有在货物出口前、出口时或者出口后立即签发原产地证书,原产地证书可以在货物装运之日起一年内补发,但要注明“补发”字样。
规则十一
如原产地证书被盗、遗失或者毁坏,出口人可以向原签发证书的政府机构书面申请签发原证正本及第二副本的经证实的真实复制本。该复制本应根据签证机构存档的有关出口文件签发,并在第12栏中注明“经证实的真实复制本”字样,且注明原证正本的签发日期。原产地证书的经证实的真实复制本应在出口人向原签证机构提供了原证第二副本的情况下,并在其原证正本签发之日起一年之内方可补发。
原产地证书的提交
规则十二
在向进口方海关申报货物进口时,进口人应主动向海关申明要求享受优惠待遇。原产地证书的正本应在有关货物进境报关时向海关提交。
规则十三
原产地证书应按下列期限提交:
(一)原产地证书应在出口方有关政府机构签发之日起6个月内向进口方海关提交;
(二)按照《〈中国巴自贸协定〉原产地规则》规则八第(二)款的规定,如果货物经过一个或者多个非成员方境内,上述第(一)款所规定的原产地证书提交期限延长至8个月;
(三)如因不可抗力或者其他出口人无法控制的合理原因致使不能按期提交的,进口方海关仍应接受已经超出提交期限的原产地证书;以及
(四)在任何情况下, 如果货物在原产地证书提交期限内已经进口,进口方有关政府机构可接受该原产地证书。
规则十四
如果原产于出口方的每批货物的船上交货价格(FOB)不超过200美元,则无需提交原产地证书,由出口人提供有关货物原产于该出口方的简要声明即可。船上交货价格(FOB)不超过200美元的邮递品也应照此办理。
规则十五
如果发现原产地证书内容与为办理货物进口手续而提交给进口方海关的单证内容略有不符,只要原产地证书内容与所报验的货物相符,原产地证书仍应当有效。
规则十六
(一)进口成员方可以要求进行后续随机核查,也可在有
理由怀疑有关文件的真实性或者有关货物原产地的准确性时,要求进行后续核查;
(二)核查要求应随附相关原产地证书,并阐明原因及其他详细情况,列出该原产地证书中可能有问题的内容,但后续随机抽查请求不受此限;
(三)在等待核查结果期间,进口方海关可以暂缓给予关税优惠待遇。如果该货物不属于禁止或者限制进口,且无瞒骗嫌疑,在履行必要的管理手续后,海关可以将货物放行;
(四)收到后续核查请求的政府签发机构应及时作出回应,并在收到请求后6个月之内作出答复。
规则十七
(一)原产地证书的申请书及其所有相关文件应由签发机构自签发原产地证书之日起至少保留2年;
(二)应进口方的请求,应提供与原产地证书有效性相关的资料;
(三)双方之间交流的任何资料应予以保密,只能用于原产地证书的确认。
特殊情况
规则十八
如出口到一方的全部或者部分货物的目的地发生变化,在货物到达该方之前或者之后,应按下列规则办理:
(一)如果货物已经向指定的进口方海关申报,进口人应向海关提出书面申请,由海关对全部或者部分货物改变目的地的情况在原产地证书上签注认可,然后将正本交还进口人,第二副本应返还签证机构;
(二)如果货物在运往原产地证书所指定的进口方途中,目的地发生变化,出口人应提出书面申请,并随附已签发的原产地证书,要求对全部或者部分货物重新发证。
规则十九
为实施《〈中巴自贸协定〉原产地规则》规则八第(二)款的规定,对经过一个或者多个中国和巴基斯坦以外国家或者地区的境内运输的货物,应向进口方政府机构提交下列单证:
(一)在出口方签发的联运提单;
(二)出口方有关政府机构签发的原产地证书;
(三)货物的原始商业发票;以及
(四)符合《〈中巴自贸协定〉原产地规则》规则八第(二)款的第1、2及3项所规定的证明文件。
规则二十
(一)由出口方运至另一方展览并在展览期间或者展览后销售给一方的货物,如果该货物符合《〈中巴自贸协定〉原产地规则》的规定,应享受中国-巴基斯坦自由贸易区优惠关税待遇,但应满足进口方相关政府机构的下列要求:
1.出口人已将货物从出口方境内运送到展览会举办国并已在该国展出;
2.出口人已将货物出售或者转让给进口方的收货人;以及
3.该货物已经以送展时的状态在展览期间或者展览后立即运到进口方。
(二)为实施以上规定,必须向进口方的有关政府机构提交原产地证书。还必须注明展览会名称及地址,提供展览举办地方有关政府机构签发的证明书以及规则十九第(四)款所列的证明文件。
(三)上述第(一)款的规定适用于任何以出售外国货物为目的的商贸、农业或者手工业展览会、交易会或者在商店或者商业场所举办的类似展览或者展示。展览期间货物应处于海关的监管之下。
反欺诈行为
规则二十一
(一)当怀疑存在与原产地证书相关的欺诈行为时,有关政府机构应相互合作,对涉嫌人员在各自境内采取行动;
(二)各方均应对涉及原产地证书的欺诈行为实施法律制裁。
争端磋商
规则二十二
如果发生关于原产地确定、货物归类或者其他方面的争议,进出口双方的有关政府机构应本着解决争议的目的相互协商,并将最终结果通报对方。
附件
1. Exporter’s Name and Address, country
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CERTIFICATE NO.
CERTIFICATE OF ORIGIN
CHINA-PAKISTAN FTA
(Combined Declaration and Certificate)
Issued in ___________
(Country)
See Instructions Overleaf
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2. Consignee’s Name and Address, country
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3. Producer’s Name and Address, country
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4. Means of transport and route (as far as known)
Departure Date
Vessel /Flight/Train/Vehicle No.
Port of loading
Port of discharge
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5. For Official Use Only
Preferential Treatment Given Under China-Pakistan FTA
Free Trade Area Preferential Tariff
Preferential Treatment Not Given (Please state reason/s…...…………………………………………………………………………………
Signature of Authorized Signatory of the Importing Country
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6. Item number
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7. Marks and numbers on packages; Number and kind of packages; description of goods; HS code of the importing country
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8.Origin Criterion
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9. Gross Weight,
Quantity and FOB value
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10. Number and date of invoices
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11.Remarks
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12.Declaration by the exporter
The undersigned hereby declares that the above details and statement are correct; that all the goods were produced in
…………………………………………………………………..
(Country)
and that they comply with the origin requirements specified for these goods in the China-Pakistan Free Trade Area Preferential Tariff for the goods exported to
……………………………………………………………………...
(Importing country)
………………………………………………………………………
Place and date, signature of authorized signatory
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13. Certification
It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.
……………………………………………………………………
Place and date, signature and stamp of Certifying authority
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China-Pakistan FTA Certificate of Origin Instructions
Box 1: State the full legal name, address (including country) of the exporter.
Box 2: State the full legal name, address (including country) of the consignee.
Box 3: State the full legal name, address (including country) of the producer. If more than one producer’s good is included in the certificate, list the additional producers, including name, address (including country). If the exporter or the producer wishes the information to be confidential, it is acceptable to state “Available to Customs upon request”. If the producer and the exporter are the same, complete field with “SAME”.
Box 4: Complete the means of transport and route and specify the departure date, transport vehicle No., port of loading and discharge.
Box 5: The Customs Authority of the importing Party must indicate in the relevant boxes whether or not preferential treatment is accorded.
Box 6: State the item number
Box7: Provide a full description of each good. The description should be sufficiently detailed to enable the products to be identified by the Customs Officers examining them and relate it to the invoice description and to the HS description of the good. Shipping Marks and numbers on the packages, number and kind of package shall also be specified. For each good, identify the HS tariff classification to 6 digits, using the HS tariff classification of the country into whose territory the goods is imported.
Box 8: For exports from one Party to the other Party to be eligible for preferential treatment under China-Pakistan FTA, the requirement is that either: (to be adjusted according to the specific rules of origin)
i.The products wholly obtained in the exporting Party as defined in China-Pakistan FTA Rules of Origin;
ii.Subject to sub-paragraph (i) above, for the purpose of implementing the provisions of China-Pakistan FTA Rules of Origin, products worked on and processed as a result of which the total value of material originating from non- China-Pakistan FTA member states or of undetermined origin used is less than 60% of the FOB value of the product produced or obtained and the final process of the manufacture is performed within territory of the exporting Party;
iii.Products which comply with origin requirements provided for in Article 16 of this Agreement and which are used in a Party as inputs for a finished product eligible for preferential treatment in the other Party shall be considered as a product originating in the Party where working or processing of the finished product has taken place provided that the aggregate China-Pakistan FTA content of the final product is not less than 40%; or
iv.Products that satisfy the Product Specific Rules provided for in Attachment B of the China-Pakistan FTA Rules of Origin shall be considered as goods to which sufficient transformation has been carried out in a Party.
If the goods qualify under the above criteria, the exporter must indicate in Field 8 of this form the origin criteria on the basis of which he claims that his goods qualify for preferential treatment, in the manner shown in the following table:
Circumstances of production or manufacture in the first country named in Field 12 of this form
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Insert in Field 8
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(a) Products wholly produced in the country of exportation (see paragraph 8 (i) above)
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“P”
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(b) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with the provisions of paragraph 8 (ii) above
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Percentage of single country content, example 40%
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(c) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with the provisions of paragraph 8 (iii) above
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Percentage of China-Pakistan FTA cumulative content, example 40%
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(d) Products satisfied the Product Specific Rules
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“PSR”
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Box 9: Gross weight in Kilos should be shown here. Other units of measurement e.g. volume or number of items which would indicate exact quantities may be used when customary; the FOB value shall be the invoiced value declared by exporter to the issuing authority.
Box 10: Invoice number and date of invoices should be shown here.
Box 11: Customer’s Order Number, Letter of Credit Number, and etc. may be included if required.
Box 12:The field must be completed, signed and dated by the exporter. Insert the place, date of signature.
Box 13:The field must be completed, signed, dated and stamped by the authorized person of the certifying authority.
中文文本仅供参考
原产地证书
1.出口人名称、地址、国家:
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编号
签发日期
中国-巴基斯坦自由贸易区
原产地证书
(申报与证书合一)
签发在:
详见背页说明
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2.收货人名称、地址、国家:
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3.生产商名称、地址、国家:
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4.运输工具及路线(如已知):
离港日期
船舶/飞机/火车/汽车 编号
装货口岸
卸货口岸
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5官方使用
根据中国-巴基斯坦自由贸易区项下优惠待遇
给予优惠待遇
不给予优惠待遇(请注明原因)
进口国有权签字人签字
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6.项目编号
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7.包装唛头及编号;包装件数及种类;货物名称;进口国HS编码
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8.原产地标准
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9.毛重、数量、船上交货价格(FOB)
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10.发票编号及日期
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11.备注
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12.出口人声明
下列签字人声明上述资料及申报正确无讹,所有货物产自
(国家)
且符合中国-巴基斯坦自由区优惠关税项下所规定的原产地要求,该货物出口至
(进口国)
地点和日期,授权签字人的签字
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13.证明
根据所实施的监管,兹证明出口人所做申报正确无讹。
地点和日期,签字和签证机构印章
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第3栏:注明生产商的合法的全称、地址(包括国家)。如果证书上的货物生产商不止一个时,其他的生产商的全称、地址(包括国家)也必须列明。如果出口人或者生产商希望该信息保密时,也可以接受在该栏注明“应要求向海关提供”(Available to Customs upon request)。如果生产商与出口人相同时,该栏只须填写“相同”(SAME)。
第7栏:该栏的货品名称必须详细,以使验货的海关官员可以识别,并使其能与发票上的货名及HS编码的货名对应。包装上的运输唛头及编号、包装件数和种类也应当列明。每一项货物的HS编码应当为货物进口国的6位HS编码。
2、为实施中国-巴基斯坦自由贸易区原产地规则的规定,使用非原产于中国、巴基斯坦或者无法确定原产地的原材料生产和加工产品时,所用这种原材料的总价值小于由此生产或者获得的产品的离岸价格的60%,且最后生产工序在该出口成员方境内完成;
3、符合中国—巴基斯坦自由贸易区协定第16条规定的产品,且该产品在一成员方被用于生产可享受另一成员方优惠待遇的最终产品时,如在最终产品中原产于中国、巴基斯坦成分总计不少于最终产品的40%,则该产品应当视为原产于对最终产品进行生产或者加工的成员方;或者