O1123O曼谷协定原产地规则
中华人民共和国海关总署令
第94号
《中华人民共和国海关关于〈亚洲及太平洋经济和社会理事会发展中国家成员国关于贸易谈判的第一协定〉项下进口货物原产地的暂行规定》已于2001年12月25日经署办公会议讨论通过，现对外发布。本规定自2002年1月1日起施行。
署 长：牟新生
二 ОО 一年十二月三十日
中华人民共和国海关关于《亚洲及太平洋经济和社会理事会 发展中国家成员国关于贸易谈判的第一协定》
项下进口货物原产地的暂行规定
第一条 为实施《中华人民共和国海关进出口税则》对《亚洲及太平洋经济和社会理事会发展中国家成员国关于贸易谈判的第一协定》（以下简称《曼谷协定》）项下进口货物的优惠税率和特惠税率(以下统称为曼谷协定税率)，正确确定《曼谷协定》项下进口货物的原产地，特制定本规定。
第二条 本规定适用于从与中国签有双边协议的《曼谷协定》成员国（以下简称受惠国，名单见附件1）进口的《曼谷协定》项下产品（产品清单详见《中华人民共和国海关进出口税则》）。
第三条 适用曼谷协定税率的进口货物的原产地应按以下规则确定：
（一）对完全在某一受惠国获得或生产的货物，获得或生产该货物的受惠国即为该货物的原产国。
“完全在某一受惠国获得或生产的货物”是指：
1.在该国领土或领海开采的矿产品；
2.在该国领土或领海收获或采集的植物产品；
3.在该国领土出生和饲养的活动物及从其所得产品；
4.在该国领土或领海狩猎或捕捞所得的产品；
5.由该国船只在公海捕捞的水产品和其他海洋产品；
6.该国加工船加工的前述第5项所列物品所得的产品；
7.在该国收集的仅适于原材料回收的废旧物品；
8.该国加工制造过程中产生的废碎料；
9.该国利用上述1-8项所列产品加工所得的产品。
（二）对于非完全在某一受惠国获得或生产的货物，如果对货物进行的最后加工制造工序在该国境内完成，且用于加工制造的非原产于受惠国及产地不明的原材料、零部件等成份的价值占进口货物离岸价的比例不超过50%，则进行最后加工制造的受惠国即为该进口货物的原产国。
第四条 享受曼谷协定税率的进口货物应由受惠国直接运输进入中华人民共和国关境。
“直接运输”是指下列情况之一：
（一）货物运输未经非受惠国关境；
（二）货物虽经一个或多个非受惠国关境，但其有充分理由证明过境运输完全出于地理原因或商业运输的要求，并能证明货物在运输过程中未在非受惠国关境内使用、交易或消费，及除装卸和为保持货物良好状态而接受的简单处理外，未经任何其他处理。
经非受惠国运输进口的货物适用曼谷协定税率时，应进口地海关要求，进口货物收货人应提交过境海关签发的对上述事项的证明或其他证明材料。
第五条 对于非直接运输进境的货物，不能适用曼谷协定税率，海关依法确定进口货物的原产地，并据以确定适用税率。
第六条 适用曼谷协定税率的货物应取得出口该货物的受惠国政府指定机构签发的原产地证明书(原产地证明书的签发机构、签章和格式见附件2)。
海关有理由怀疑货物原产地或原产地证明书的真实性时，可对进口货物按曼谷协定税率开具税款缴纳书，并按最惠国税率或公开暂定税率与曼谷协定税率的差额征收税款保证金，待核实情况后，按适用税率转税或退还保证金。
第七条 进口货物收货人在《曼谷协定》项下货物进口报关时，应向海关提交受惠国政府指定机构签发的原产地证明书作为报关单随附单证。如不能提交原产地证明书的，由海关依法确定进口货物原产地，并据以确定适用税率。货物征税放行后，收货人在货物进境之日起90日内提交原产地证明书的，经海关核实，仍应对原进口货物实施曼谷协定税率的，对按原税率多征的部分应予以退还。
第八条 原产于最不发达受惠国（见附件1）的产品适用本规定第三条规定的百分比时，享受10个百分点的特别优惠，即第三条中的百分比为不超过60%。
第九条 进口货物收货人可申请对进口货物的原产地进行预确定。
第十条 对违反本规定的，海关按中华人民共和国《中华人民共和国海关法》和《中华人民共和国海关法行政处罚实施细则》的规定处理。
第十一条 本规定由中华人民共和国海关总署负责解释。
第十二条 本规定自2002年1月1日起执行。
附件：1.适用曼谷协定税率的受惠国名单
2.受惠国原产地证明书的签发机构、签章和格式（略）
附件1
适用曼谷协定税率的受惠国名单
适用曼谷协定税率的受惠国为韩国、孟加拉国、斯里兰卡，其中孟加拉国为最不发达国家。
General note: The English text is for reference only.
Decree of the General Administration of Customs
of the People’s Republic of China
NO. 94
Provisional Rules of Origin of the General Administration of Customs of the People’s Republic of China for Imports under the First Agreement on Trade Negotiations among Developing Member Countries of the Economic and Social Commission for Asia and the Pacific has been approved by the Working Meeting of the Executives of the General Administration of Customs on December 25, 2001 and is hereby publicized. The Rules shall come into force on January 1, 2002.
Commissioner: MU Xinsheng
(Signature)
December 30, 2001
Provisional Rules of Origin
of the General Administration of Customs
of the People’s Republic of China for Imports
under the First Agreement on Trade Negotiations among Developing Member Countries of the Economic and
Social Commission for Asia and the Pacific
Article 1 The present Rules are hereby formulated for the purpose of implementation of the two categories of preferential duty rates on import goods under the First Agreement on Trade Negotiations among Developing Member Countries of the Economic and Social Commission for Asia and the Pacific (hereinafter refereed to as “Bangkok Agreement”), i.e. BA rate and SFN (special favored nation) rate (hereinafter referred to as “Bangkok Agreement rates”) provided in the Customs Import and Export Tariff of the People’s Republic of China, defining correctly the country of origin of the goods eligible for the Bangkok Agreement rates.
Article 2 The present Rules are applicable to the specific products (for list of the products see Customs Import and Export Tariff of the People’s Republic of China) imported from the Member States of Bangkok Agreement which have conducted bilateral agreements with China ((hereinafter refereed to as “beneficiaries”, see Annex I).
Article 3 The country of origin of the import goods eligible for Bangkok Agreement rates shall be determined according to the following rules:
1. Goods wholly obtained or produced in a given beneficiary country shall be taken as originating in that country.
“Goods wholly obtained or produced in a given beneficiary country” means:
(1) Mineral products extracted from its soil or territorial waters of that country;
(2) Vegetable products harvested or gathered in its soil or territorial waters of that country;
(3) Live animals born and raised in that country and products obtained from live animal in that country;
(4) Products obtained from hunting, trapping or fishing conducted in its soil or territorial waters of that country;
(5) Products of sea-fishing and other products taken from high sea by a vessel of that country;
(6) Products obtained aboard a factory ship of that country solely from products of referred to in paragraph (5) above;
(7) Scrap and waste collected in that country and fit only for the recovery of raw materials;
(8) Scrap and waste derived from manufacturing or processing operations in that country;
(9) Goods obtained or produced in that country solely from the products referred to in paragraphs (1) to
2. Where a product is not wholly obtained in a beneficiary country and the non-originating materials, parts or components used in the manufacturing or processing of the product is not more than 50% of the FOB value of that product, the country of origin of the product shall be the beneficiary country where the last manufacturing or processing operation has been carried out.
Article 4 Import goods eligible for Bangkok Agreement rates shall be transported directly into the Customs territory of the People’s Republic of China from the beneficiary country.
“Direct Transportation” means any of the following cases:
(1) The goods have not been transported through the Customs territory of a non-beneficiary country;
(2) The goods passed through the Customs territory of one or more non-beneficiary country, but the transit could be justified by the geographical reason and the requirement of transportation, and provided that the goods have not been used, transacted, consumed or otherwise proceed except simple processing operation in order to load, unload or keep the goods in good condition for shipment.
When the goods passed through a non-beneficiary country, for application of the Bangkok Agreement rates the importer shall, upon request of the entry port Customs, submit a certificate or other documents issued by the Customs of transit proving the facts referred to in the paragraph above.
Article 5 Goods not directly transported into China are not eligible for Bangkok Agreement rates. The country of origin of the goods shall be determined by Customs in accordance with relevant regulations and the applicable duty rate shall be determined accordingly.
Article 6 Goods shall be supported by a certificate of country of origin issued by the designated authorities of the beneficiary country to be eligible for Bangkok Agreement rates. (name of issuing authorities, signatures, stamps and the format of origin certificate see Annex II).
Where there are reasons to suspect the authenticity of the country of origin or the certificate of country of origin, Customs may issue duty payment notification which is based on Bangkok Agreement rates and request a security at a mount equals to the customs duty difference between MFN rates or current temporary rates and the Bangkok Agreement rates. The security shall be transferred into customs duty or withdraw as refund on the basis of the facts verified and the duty rates applicable.
Article 7 When declaring import goods under the Bangkok Agreement, an importer shall submit to Customs a certificate of origin issued by the designated authorities of the beneficiary country as attached entry document. In case the importer failed to produce the certificate of origin, the country of origin of the goods and the applicable duty rates shall be determined by Customs in accordance with relevant regulations. If the importer submits the certificate of origin within 90 days after release of the goods upon payment of duty, Customs shall, upon verification that the goods are eligible for Bangkok Agreement rates, refund the amount of duty overpaid as a result of application of the rate at time of release.
Article 8 The goods originated in the least developed beneficiary country (see Annex I) shall be granted a 10 percent special preference in the application of the percentage specified in Article 3, i.e. the percentage in Article 3 shall be replace by 60%.
Article 9 Importers may apply for pre-determination on the country of origin for import goods.
Article 10 Any action in violation of the present Rules shall be dealt with by Custom in accordance with Customs Law of the People’s Republic of China and Implementing Regulations on Imposing Administrative Penalties under the Customs Law of the People’s Republic of China.
Article 11 The General Administration of Customs of the People’s Republic of China is authorized to interpret the present Rules.
Article 12 The present Rules shall come into force on January 1, 2002.
Annex I
Beneficiary Countries Eligible to Bangkok Agreement Duty Rates
The beneficiary countries eligible to Bangkok Agreement duty rates are Korea, Bangladesh and Sri Lanka, of which, Bangladesh is the least developed country
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