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自贸协定项下进口人向海关申报时,可凭出口方“经核准出口商”作出其货物符合相关原产地规则的声明享受优惠关税待遇。在各国的优惠和非优惠原产地规则中,一般均包含了要求向进口国海关提供或出示原产地证据文件的规定。原产地证据文件,是指向进口国原产地主管机构让实产品原产地资格的真实性的书面文件。根据世界海关组织《关于简化海关手续的京都公约》,原产地证据文件一般分三种:一是原产地证书(Certificate of
When the importer under the FTA declares to the Customs, the exporter ’s “approved exporter ” may make preferential tariff treatment on the declaration that its goods comply with the relevant rules of origin. The preferential and non-preferential rules of origin of States generally include provisions that require the production or presentation of documents of origin to the customs of the importing country. Document of origin evidence is a written document that refers to the authenticity of the place of origin of the real product of the competent authority of the country of origin of the importing country. According to the “Customs Convention on the Simplification of Customs Procedures” of the World Customs Organization, evidence of origin is generally divided into three types: First, Certificate of Origin