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第二篇：台湾原产地证书
台湾原产地证书 台湾原产地证书，一、原产地证CO如何办理概念
简称原产地证（C.O.），指中华人民共和国出口货物原产地证明书（CERTIFICATE OF ORIGIN OF THE PEOPLE'S REPUBLIC OF CHINA），（咨询办理 Q Q 142 029 3495 T E L 138 2323 1363 张 先 生）
是证明中国出口货物确系
中华人民共和国原产地的证明文件，是进口国海关据此对该进口商品适用何种税率的依据，原产地证要怎么办理
二、如何办理原产地证CO作用
C.O.产地证（CERTIFICATE OF ORIGIN）又称一般原产地证，是原产地证的一种。C.O.产地证是用以证明有关出口货物和制造地的一种证明文件，是货物在国际贸易行为中的“原籍”证书。在特定 - 1 -
情况下进口国据此对进口货物给予不同的关税待遇。在国际贸易中，世界各国根据各自的对外贸易政策，普遍实行进口贸易管制，对进口商品实施差别关税和数量限制，并由海关执行统计。进口国要求出口国出具货物的原产地证明，已成为国际惯例，因此C.O.产地证是进行国际贸易的一项重要证明文件，归纳起来，具有以下几方面的作用：
（1）确定产品关税待遇，提高市场竞争力的重要工
具；C.O. 原产地证则是各国海关据以征收关税和实施差别待遇的有效凭证。如在进口国与出口国的政府之间定有关税协定，用条约形式规定了协定税率（AGREED CUSTOMS RATE），或两国之间条约上规定了最惠国条款（MOST FAVORED NATION CLAUSE），买方往往要求卖方提供有效的原产地证明书来证明进口货物的原产地确系缔约的对方国才能获得相应的税率待遇。
（2）C.O. 原产地证还起到证明商品内在品质、提高商品竞争力的作用。如在国际市场上持有中国原产地证的丝绸比持有其他不产丝绸国家产地证的丝绸更能卖好价。此外，产地证有时还是贸易双方进行交接、结汇的必备单据。如买方在申请开信用证（L/C）时常要求提供C.O.产地证以确保其自身利益，银行也常以C.O.产地证作为信用证（L/C）是否解付的重要凭证。
（3）对进出口货物进行统计的职责，原产地证则是海关籍以对进口货物进行统计的重要依据。
（4）货物进口国实行有差别的数量控制，进行贸易管理的工具。世界各国根据其贸易政策，为保护该国工业生产和国际贸易竞争需要，往往对某些货物实行限制，制定一些进口货物数量控制措施，例如：进口配额、许可证制度、反倾销、反补贴制度。为实行这些控制制度，首先需确定进口的货物是来自哪个国家，然后确定这批货物是否受到进口数量限制，是否需持有进口许可证，是否要冲销配额及征收反倾销、反补贴税??产地证也就成为实施这些制度的重要工具。
三、原产地证如何办理
原产地证办理流程可以由贸促会和检验检疫局签发，而FORMA只有检验检疫局能够签发。向贸促会和检验检疫局申请原产地证前都要先在两家机构登记注册，具体程序可以向两家机构询问。
贸促会的收费情况是申请单位根据每年的CO申领量向贸促会购买不同的份额套餐，在份额用完后需要续费使用。要向贸促会申请CO， - 2 -
首先要安装贸促会的软件ZFORM，通过在贸促会登记时拿到的账号、用户名和密码登陆，进入CO制作页面，根据表格内容填制好一票CO后，需要将CO信息通过网络发送到贸促会电子平台，由贸促会人员审核通过后方可到贸促会签发。到贸促会签发CO时，要准备好贸促会CO一份（共一式四联，每一联都需要盖申请单位的中英文条型章和申领单位的申领员的签名；第一联为正本，提供给客人，第二联由出口商存档，第三联给客人存档，最后一联由贸促会存留）。 检验检疫局的收费情况是每年缴纳软件使用费，在申请每份CO和FORMA时缴纳手续费。向检验检疫局申请CO和FORMA，需要事先安装“九城单证”软件，通过软件填制CO和FORMA，并且也要通过网络将填制好的原产地证信息发送到检验检疫局电子平台审核，通过后方可签发。到检验检疫局签发CO时要持检验检疫局CO一份（同样一式四联，使用方式和盖章同贸促会——要注意的是贸促会和检验检疫局的CO有区别，贸促会CO有 CCPIT字样，两者不能混淆使用），并且需要随附原产地证书申请书和#5@p各一份，两者都可以通过“九城单证”导出打印。原产地证书申请书上需要盖上单位公章，而随附#5@p需要盖中英文条型章和法人章。申领FORMA是要提供空白FORMA一份（一式三联，第一联正本提供给客人，第二联出口商存档，第三联检验检疫局存留），每联都要盖中英文条型章和申领员的签名，申领时一样要随附原产地证书和#5@p各一份 原产地证如何办理，怎样办理原产地证。
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OVERLEAF NOTES
1.
Parties which accept this form for the purpose of preferential treatment under the ASEAN-CHINA Free Trade Area Preferential Tariff:
BRUNEI DARUSSALAM
INDONESIA
MYANMAR
THAILAND CAMBODIA LAOS PHILIPPINES VIETNAM CHINA MALAYSIA SINGAPORE
2.
CONDITIONS: The main conditions for admission to the preferential treatment under the ACFTA Preferential Tariff are that products sent to any Parties listed above: (i)
(ii) must fall within a description of products eligible for concessions in the country of destination; must comply with the consignment conditions that the products must be consigned directly from any ACFTA Party to the
importing Party but transport that involves passing through one or more intermediate non-ACFTA Parties, is also accepted provided that any intermediate transit, transshipment or temporary storage arises only for geographic reasons or transportation requirements; and
must comply with the origin criteria given in the next paragraph. (iii)
3.
ORIGIN CRITERIA: For exports to the above mentioned countries to be eligible for preferential treatment, the requirement is that either: (i)
(ii) The products wholly obtained in the exporting Party as defined in Rule 3 of the Rules of Origin for the ACFTA; Subject to sub-paragraph (i) above, for the purpose of implementing the provisions of Rule 2 (b) of the Rules of Origin for
the ACFTA, products worked on and processed as a result of which the total value of the materials, parts or produce originating from non-ACFTA Parties or of undetermined origin used does not exceed 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;
Products which comply with origin requirements provided for in Rule 2 of the Rules of Origin for the ACFTA and which are used in a Party as inputs for a finished product eligible for preferential treatment in another Party/Parties 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 ACFTA content of the final product is not less than 40%; or
Products which satisfy the Product Specific Rules provided for in Attachment B of the Rules of Origin for the ACFTA shall be considered as products to which sufficient transformation has been carried out in a Party. (iii) (iv)
If the products qualify under the above criteria, the exporter must indicate in Box 8 of this form the origin criteria on the basis of which he claims that his products qualify for preferential treatment, in the manner shown in the following table:
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EACH ARTICLE MUST QUALIFY: It should be noted that all the products in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officers examining them. Name of manufacturer, any trade mark shall also be specified. The Harmonised System number shall be that of the importing Party. The term “Exporter” in Box 11 may include the manufacturer or the producer. In the case of MC the term “Exporter” also includes the exporter in the intermediate Party,
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8.
9. FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate ( ? ) in the relevant boxes in column 4 whether or not preferential treatment is accorded Movement Certificate: In cases of Movement Certificate, in accordance with Rule 12 of the Operational Certification
Procedures, “Movement Certificate” in Box 13 should be ticked (√). The name of original Issuing Authorities of the Party, date
of the issuance and the reference number of the original Certificate of Origin (Form E) to be indicated in Box 13.
10. THIRD PARTY INVOICING: In cases where invoices are issued by a third country, “the Third Party Invoicing” in Box 13 shall be
ticked (√). The invoice number shall be indicated in Box 10. Information such as name and country of the company issuing the invoice shall be indicated in Box 7.
11. EXHIBITIONS: In cases where products are sent from the exporting Party for exhibition in another Party and sold during or
after the exhibition for importation into a Party, in accordance with Rule 22 of Attachment A of the Rules of Origin for the
ACFTA, the “Exhibitions” in Box 13 should be ticked (√) and the name and address of the exhibition indicated in Box 2.
12. ISSUED RETROACTIVELY: In exceptional cases, due to involuntary errors or omissions or other valid causes, the Certificate
of Origin (Form E) may be issued retroactively in accordance with Rule 11 of Attachment A of the Rules of Origin for the
ACFTA. The “Issued Retroactively” in Box 13 shall be ticked (√).
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正本(第二副本/第三副本)
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背页说明
1．为享受中国-东盟自由贸易区优惠关税协议下优惠待遇而接受本证书的缔约各方：文莱、柬埔寨、中国、印度尼西亚、老挝、马来西亚、缅甸、菲律宾、新加坡、泰国、越南
2．条件：出口至上述任一方的产品，享受中国-东盟自由贸易区优惠关税协议下优惠待遇的主要条件是：
必须是在目的国可享受关税减让的产品；
必须符合产品由中国东盟自由贸易区任一方直接运至进口方的运输条件，但如果过境运输、转换运输工具或临时储存仅是由于地理原因或仅出于运输需要的考虑，运输途中经过一个或多个中国-东盟自由贸易区非缔约方境内的运输亦可接受；以及
必须符合下述的原产地标准。
3．原产地标准：出口到上述国家可享受优惠待遇的货物必须符合下列要求之一： 符合中国-东盟自由贸易区原产地规则三的规定，在出口成员方完全获得的产品；
除上述第（1）项的规定外，为实施中国-东盟自由贸易区原产地规则二（二）的规定，使用原产于中国-东盟自由贸易区非缔约方或无法确定原产地的材料、零件或产物生产和加工产品时，所用材料、零件或产物的总值不超过生产或获得产品船上交货价格的60%，且最后生产工序在出口方境内完成；
符合中国-东盟自由贸易区原产地规则二规定的原产地要求的产品，且该产品在一方用作生产在其他一个或多个缔约方可享受优惠待遇的最终产品的投入品，如最终产品中中国-东盟自由贸易区成分总计不少于最终产品的40%，则该产品应视为原产于对最终产品进行生产或加工的一方；或
符合中国-东盟自由贸易区原产地规则附件二的产品特定原产地标准的产品应视为在一方进行了充分加工的货物。
若产品符合上述标准，出口商必须按照下列表格中规定的格式，在本证书第八栏中标明
尤其是不同规格的类似商品或备件。
5．产品名称：产品名称必须详细，以使验货的海关官员可以识别。生产商的名称及任何商标也应列明。
6．协调制度编码应为进口方的编码。
7．第11栏“出口商”可包括制造商或生产商。作为流动证明时，“出口商”也包括中间方的出口商。
8．官方使用：不论是否给予优惠待遇，进口方海关必须在第4栏作出相应的标注（?）。
9. 流动证明：作为流动证明时，按照签证操作程序规则十二条的规定，第13栏中的“流动证明”应予以标注（?）。成员方的原始签证机构名称、签发日期以及原始原产地证书（Form E）证书的编号也应在第13栏中注明。
4．每一项商品都必须符合规定：应注意一批货物中的所有产品都必须各自符合规定，
10. 第三方#5@p：当#5@p是由第三国开具时，第13栏中的“第三方#5@p”应予以标注（?）。该#5@p号码应在第10栏中注明。开具#5@p的公司名称及所在国家等信息应在第7栏中注明。
11. 展览：当产品由出口方运至另一方展览并在展览期间或展览后销售给一方时，按照中国-东盟自由贸易区原产地规则22的规定，第13栏中的“展览”应予以标注（?）。展览的名称及地址应在第2栏中注明。
12. 补发：在特殊情况下，由于非主观故意的差错、疏忽或者其他合理原因，可按照中国-东盟自由贸易区原产地规则十一的规定补发原产地证书（Form E）。第13栏中的“补发”应予以标注（?）。