兩岸原產地規則之比較研究

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Title:	兩岸原產地規則之比較研究 A Comparative Study on Rules of Origin in China and Taiwan
Authors:	魏永康
Contributors:	法律學系碩士在職專班
Keywords:	原產地原產地規則優惠性原產地規則 WTO原產地規則協定貿易便捷化協定原產地證書海峽兩岸海關合作協議反規避條款 ECFA CEPA
Date:	2017
Issue Date:	2017-08-10 10:37:26 (UTC+8)
Abstract:	原產地規則(Rules of Origin)隨著區域整合之興起，已成為一個相當重要的貿易問題。其不僅與一國內部整體產業發展有關，對於個別廠商之生產決策與外銷優勢亦有相當程度之影響。尤其對於部分相對弱勢之產業，若制定過於寬鬆之原產地規則，除將面臨區域內國家之進口壓力，區域外國家還可能透過違規轉運借由優惠性關稅進口。因此，原產地規則已非以往單純之海關技術問題，近年來已成為各國實施貿易政策之重要工具，甚至成為貨品貿易之核心關鍵，可謂「牽一髮而動全身」。兩岸已於2011年起施行ECFA，依早期收穫清單項目，臺灣產製500多項貨物出口到中國大陸可享有關稅減讓之優惠。而中國大陸有200多項之產品進入臺灣亦享有關稅降低之優惠。惟臺灣目前對中國大陸所生產諸多項目之貨物仍然採取貿易管制措施，故原產地規則已扮演著兩岸貨物關稅優惠與管制進口之關鍵角色。總之，臺灣與中國大陸之貨物原產地規則大致符合《WTO原產地規則協定》之原則，但執行上仍有其差異之處，相信經比較研究後，能具體呈現兩岸原產地規則之理論與實務主要內容之異同，以供臺灣立法機關、有關單位未來深入探討並修改相關法令與對外貿易談判中更能加強原產地規則運用，以利兩岸貿易便捷的推動與貨物安全的維繫。 The objective of this thesis is to focus on the rules of origin accompanying with the rising of regional integration, which has become an very important trade problem. It is not only related with domestic industry development, but also has great influence on the production decision and exporting advantage of all single firm. In particular, with respect to weak industry, if rules of origin established by the government unstrictly, the country will face importing pressure from other countries inside the area. Countries outside the area may import cargo in the name of preferential tariff via illegal transfer. Therefore, rules of origin is no longer a Customs-related skill, and recently it has become a tool of all countries to practice their individual trade policy and furthermore become the core component of the cargo trade. The importance of rules of origin for a country is that one small mistake can cause a chain reaction. ECFA has been practicing in China and Taiwan from 2011. According to the Early Harvest List, there are more than 500 items of cargo made in Taiwan exporting to China with tariff concession. Moreover, there are more than 200 items of cargo made in China exporting to Taiwan with tariff concession. Until now our government still take control measures strictly toward controlled goods imported from China, so the rules of origin has played indispensable part of the preference duties and import control of cargo in Taiwan and China. To sum up, cargo rules of origin in Taiwan and China are mostly in accordance with the WTO Agreement on the Rules of Origin, there are still some differences in practice. After proceeding the comparative study on rules of origin in China and Taiwan, we can present the same and different part in theory and practice to provide our Legislative Yuan and authority concerned with useful information for changes in law and taking advantage of it during any international trade negotiation to balance trade facilitation and cargo safety.
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