附件2 產品特定原產地規則承諾表

資訊來源:經濟部經貿談判代表辦公室

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紐西蘭與臺灣、澎湖、金門、馬祖個別關稅領域經濟合作協定


附件
2 產品特定原產地規則承諾表


前註

1.適用於各節或目之規定,標示於該等節或目之欄位旁。倘有一項以上之規則,可擇一適用之。

2.本章所列之產品特定原產地規則係以國際商品統一分類制度2012年版為架構,包括其稅則解釋準則、類註及章註。依照第22(制度性條款)3條之規定,產品特定原產地規則承諾表應配合國際商品統一分類制度之定期修改進行轉換。

3.以下定義適用本章:

(a)類為國際商品統一分類制度之類;

(b)章為國際商品統一分類制度之章;

(c)節為國際商品統一分類制度之下之稅則號列之前4碼;

(d)目為國際商品統一分類制度之下之稅則號列之前6碼。

4.為本附錄第4欄之目的:

(a)從其他章改變至此係指用於貨品製造過程之所有非原產原物料,其稅則號列業經國際商品統一分類制度章的轉換。

(b)從其他節改變至此係指用於貨品製造過程之所有非原產原物料,其稅則號列業經國際商品統一分類制度節的轉換。

(c)從其他目改變至此係指用於貨品製造過程之所有非原產原物料,其稅則號列業經國際商品統一分類制度目的轉換。

(d)區域產值含量(XX)係指貨品依照第三章原產地規則第五條計算之區域產值含量須不少於XX百分比

ANNEX 2

PRODUCT SPECIFIC RULES (PSR) SCHEDULE TO THE AGREEMENT BETWEEN THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN, AND MATSU AND NEW ZEALAND ON ECONOMIC COOPERATION


Headnote

1. The specific rule, or specific set of rules, that applies to a particular heading or subheading is set out immediately adjacent to the heading or subheading. Where a product is subject to alternative product specific rules, it shall be sufficient to comply with one of the rules.


2. The product specific rules in this Annex are structured on the basis of the nomenclature of the Harmonized System 2012, including its General Interpretative Rules, Section Notes and Chapter Notes. Transpositions of the PSR Schedule to accommodate periodic amendments to the Harmonised System shall be carried out in accordance with the process set out in Article 3 of Chapter 22 (Institutional Provisions).


3. The following definitions apply to the Annex:

(a) Section means a section of the Harmonized System;

(b) Chapter means a chapter of the Harmonized System;

(c) Heading means the first four digits in the tariff classification number under the Harmonized System;

(d) Subheading means the first six digits in the tariff classification number under the Harmonized System.


4. For the purposes of column 4 of this Annex:

(a) CC means that all non-originating materials used in the production of the good have undergone a change in tariff classification at HS chapter level;

(b) CTH means that all non-originating materials used in the production of the good have undergone a change in tariff classification at tariff heading;

(c) CTSH means that all non-originating materials used in the production of the good have undergone a change in tariff classification at tariff subheading level;

(d) RVC(XX) means that the good must have a Regional Value Content of not less than XX percent as calculated under Article 5 of Chapter 3 Rules of Origin.