马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——原产地规则协定

【时效性】 有效
【签订地点】 马拉喀什
【签订日期】 1994/04/15
【生效日期】 1994/05/15
【失效日期】
【内容分类】
【文号】
【题注】 关于附件１Ａ的总体解释性说明：如《１９９４年关税与贸易总协定》的条款与《建立世界贸易组织协定》（附件１Ａ所列各协定中称“《ＷＴＯ协定》”）附件１Ａ中另一协定的条款产生抵触，则以该另一协定的条款为准。
【正文】
各成员，

注意到部长们于１９８６年９月２０日同意，乌拉圭回合多边贸易谈判旨在“进一步放宽和扩大世界贸易”、“加强ＧＡＴＴ的作用”以及“增加ＧＡＴＴ体制对不断演变的国际经济环境的反应能力”；
期望促进ＧＡＴＴ １９９４目标的实现；
认识到明确和可预测的原产地规则及其实施可便利国际贸易的流动；
期望保证原产地规则本身不对贸易造成不必要的障碍；
期望保证原产地规则不使各成员在ＧＡＴＴ １９９４项下的权利丧失或减损；
认识到宜使与原产地规则有关的法律、法规和做法具有透明度；
期望保证原产地规则以公正、透明、可预测、一致和中性的方式制定和实施；
认识到可使用磋商机制和程序以迅速、有效和公正地解决本协定项下产生的争端；
期望协调和澄清原产地规则；
特此协议如下：
第一部分 定义和范围
第１条 原产地规则
１．就本协定第一部分至第四部分而言，原产地规则应定义为任何成员为确定货物原产地而实施的普遍适用的法律、法规和行政裁决，只要此类原产地规则与导致给予超出ＧＡＴＴ１９９４第１条第１款适用范围的关税优惠的契约式或自主贸易制度无关。
２．第１款所指的原产地规则应包括用于非优惠商业政策工具的所有原产地规则，例如在适用下列条款中：ＧＡＴＴ１９９４第１条、第２条、第３条、第１１条和第１３条下的最惠国待遇；ＧＡＴＴ１９９４第６条下的反倾销税和反补贴税；ＧＡＴＴ１９９４第１９条下的保障措施；ＧＡＴＴ１９９４第９条下的原产地标记要求；以及任何歧视性数量限制或关税配额等。还应包括用于政府采购和贸易统计的原产地规则。（注１）
注１：各方理解，本规定不损害为定义“国内产业”或“国内产业的同类产品”或其他类似措辞所作的确定。
第二部分 实施原产地规则的纪律
第２条 过渡期内的纪律
在第四部分所列原产地规则协调工作计划完成之前，各成员应保证：
（ａ）当其发布普遍适用的行政裁决时，明确规定需满足的要求。特别是：
（ｉ）在适用税则归类改变标准的情况下，此种原产地规则及其任何例外必须明确列明税则目录中该规则所针对的子目或品目；
（ｉｉ）在适用从价百分比标准的情况下，原产地规则中也应标明计算百分比的方法；
（ｉｉｉ）在适用制造或加工工序标准的情况下，应准确列明授予有关货物原产地的工序；
（ｂ）尽管存在与其原产地规则相联系的商业政策措施或工具，但是其原产地规则不得用作直接或间接实现贸易目标的工具；
（ｃ）原产地规则本身不得对国际贸易产生限制、扭曲或破坏作用。原产地规则不得提出过于严格的要求或要求满足与制造或加工无关的某一条件，作为确定原产国的先决条件。但是，就适用与（ａ）项相一致的从价百分比标准而言，可包括与制作或加工无直接关系的费用；
（ｄ）适用于进出口货物的原产地规则不得严于用于确定货物是否属国产货物的原产地规则，且不得在其他成员之间造成歧视，无论有关货物生产者的从属关系如何（注２）；
注２：对于用于政府采购目的的原产地规则，本规定不得在各成员在ＧＡＴＴ １９９４项下已承担的义务之外增加义务。
（ｅ）它们的原产地规则应以一致、统一、公平和合理的方式进行管理；
（ｆ）它们的原产地规则应以肯定标准为依据。作为对肯定标准的部分澄清或在不需使用肯定标准确定原产地的个别情况下，可允许使用说明什么情况不授予原产地的原产地规则（否定标准）；
（ｇ）它们与原产地规则有关的普遍适用的法律、法规、司法判决和行政裁决应予以公布，如同已遵守并符合ＧＡＴＴ １９９４第１０条第１款的规定；
（ｈ）应有正当理由的出口商、进口商或任何人请求，各成员应尽快但不迟于提出评定请求后１５０天（注３），公布对有关货物原产地的评定意见，只要已提交所有必要要素。此类评定请求应在有关货物交易开始前予以接受，也可以在随后任何时间予以接受。此类评定意见的有效期为３年，只要据以作出原产地规则评定的事实和条件，包括原产地规则本身仍然可以进行比较。只要提前通知各有关方，如在（ｊ）项所指的审查中作出与评定意见相反的决定，则此类评定意见将不再有效。此类评定应可公开获得，但需遵守（ｋ）项的规定；
注３：对于《ＷＴＯ协定》生效之日起１年内提出的请求，仅要求各成员尽快发布评定意见。
（ｉ）如对其原产地规则进行修改或采用新的原产地规则，则此类修改不得按其法律或法规规定追溯实施，也不得损害其法律或法规；
（ｊ）它们所采取的有关原产地确定的任何行政行为均可由独立于发布确定的主管机关的司法、仲裁或行政庭或程序迅速进行审查，该审查可修改或撤销该确定；
（ｋ）对于属机密性质的所有信息或为适用原产地规则而在保密基础上提供的信息，有关主管机关应严格按机密信息处理，未经提供该信息的个人或政府的特别允许不得披露，除非在进行司法程序时要求予以披露。
第３条 过渡期后的纪律
考虑到所有成员的目标为，作为第四部分所列协调工作计划的结果，制定协调的原产地规则，在开始实施该协调工作计划的结果时，各成员应保证：
（ａ）为第１条所列所有目的而平等实施原产地规则；
（ｂ）根据各自的原产地规则，确定为一特定货物原产地的国家应为货物完全获得的国家，或如果该货物的生产涉及一个以上国家，则为进行最后实质性改变的国家；
（ｃ）适用于进出口货物的原产地规则不得严于用于确定一货物是否属国产货物的原产地规则，且不得在其他成员之间造成歧视，无论有关货物生产者的从属关系如何；
（ｄ）原产地规则应以一致、统一、公平和合理的方式进行管理；
（ｅ）它们与原产地规则有关的普遍适用的法律、法规、司法判决和行政裁决应予以公布，如同已遵守并符合ＧＡＴＴ １９９４第１０条第１款的规定；
（ｆ）应有正当理由的出口商、进口商或任何人的请求，各成员应尽快但不迟于提出评定请求后１５０天，公布对有关货物原产地的评定意见，只要已提交所有必要要素。此类评定请求应在有关货物交易开始前予以接受，也可以在随后任何时间予以接受。评定意见的有效期为３年，只要据以作出评定的原产地规则的事实和条件，包括原产地规则本身仍然可以进行比较。只要提前通知各有关方，如在（ｈ）项所指的审查中作出与评定意见相反的决定，则此类评定意见将不再有效。此类评定意见应可公开获得，但需遵守（ｉ）项的规定；
（ｇ）如对其原产地规则进行修改或采用新的原产地规则，则此类修改不得按其法律或法规规定追溯实施，也不得损害其法律或法规；
（ｈ）它们所采取的有关原产地确定的任何行政行为均可由独立于发布确定的主管机关的司法、仲裁或行政庭或程序进行迅速审查，该审查可修改或撤销该确定；
（ｉ）对于属机密性质的所有信息或为适用原产地规则而在保密基础上提供的信息，有关主管机关应严格按机密信息处理，未经提供该信息的个人或政府的特别允许不得披露，除非在进行司法程序时要求予以披露。
第三部分 通知、审议、磋商和争端解决的程序安排
第４条 机构
１．特此设立原产地规则委员会（本协定中称“委员会”），由每一成员的代表组成。委员会应选举自己的主席，并应视需要召开会议，但每年应至少召开一次会议，以便为各成员提供机会，就与本协定第一部分、第二部分、第三部分和第四部分的运用有关的事项或促进这些部分所列目标的实现进行磋商，并履行本协定项下和货物贸易理事会指定的其他职责。在适当时，委员会应请求本条第２款所指的技术委员会就与本协定有关的事项提供信息和建议。委员会还可要求技术委员会提供其对促进本协定上述目标的实现适当的其他工作。ＷＴＯ秘书处应担任委员会的秘书处。
２．应设立由海关合作理事会（ＣＣＣ）主持的、本协定附件１所列的原产地规则技术委员会（本协定中称“技术委员会”）。技术委员会应承担本协定第四部分要求的和附件１规定的技术工作。在适当时，技术委员会应请求委员会就与本协定有关的事项提供信息和建议。委员会还可请求技术委员会提供其对促进本协定上述目标的实现适当的其他工作。ＣＣＣ秘书处应担任委员会的秘书处。
第５条 修改和采用新的原产地规则的信息和程序
１．每一成员应在《ＷＴＯ协定》对其生效之日后９０天内向秘书处提交其在该日期已实施的与原产地规则有关的、普遍适用的司法判决和行政裁决。如一原产地规则因疏忽未予提供，则有关成员应在认识到此事实后立即提交。秘书处应将其收到的和可获得的信息清单向各成员散发。
２．在第２条所指的过渡期内，对其原产地规则进行修改的成员，除微小修改外，或采用新的原产地规则的成员，就本条而言，应包括第１款所指的、且未向秘书处提供的任何原产地规则，并应为此在修改的或新的原产地规则生效前至少６０天作出通知，以使利害关系方知晓修改或采用新的原产地规则的意图，除非一成员出现例外情况或受到出现意外情况的威胁。在这些例外情况下，该成员应尽早公布其修改的或新的原产地规则。
第６条 审议
１．委员会应每年审议本协定第二部分和第三部分的执行和运用情况，同时考虑本协定的目标。委员会应每年将此类审议所涉期间的发展情况通知货物贸易理事会。
２．委员会应审议第一部分、第二部分和第三部分的规定，并提出必要的修正建议以反映协调工作计划的结果。
３．委员会应与技术委员会合作，建立一机制，以审议协调工作计划的结果，并对此提出修正建议，同时考虑第９条所列目标和原则。这方面可能包括的情况是，需要使原产地规则更具操作性，或需要进行更新以考虑受任何技术变化所影响新的工序。
第７条 磋商
由《争端解决谅解》详述和适用的ＧＡＴＴ １９９４第２２条的规定适用于本协定。
第８条 争端解决
由《争端解决谅解》详述和适用的ＧＡＴＴ １９９４第２３条的规定适用于本协定。
第四部分 原产地规则的协调
第９条 目标和原则
１．为协调原产地规则，特别是为进行国际贸易提供更大的确定性，部长级会议应与ＣＣＣ一起依据如下原则实施下列工作计划：
（ａ）原产地规则应平等适用于第１条所列所有目的；
（ｂ）原产地规则应规定，一特定货物的原产地应为完全获得该货物的国家；或如果该货物的生产涉及一个以上的国家，则为进行最后实质性改变的国家；
（ｃ）原产地规则应是客观的、可理解的和可预测的；
（ｄ）尽管存在可能与原产地规则相联系的措施或工具，但是原产地规则不得用作直接或间接实现贸易目标的工具。原产地规则本身不得对国际贸易产生限制、扭曲或破坏作用。原产地规则不得提出过分严格的要求或要求满足与制造或加工无关的条件，作为确定原产国的先决条件。但是，就适用从价百分比标准而言，可包括与制作或加工无直接关系的成本；
（ｅ）原产地规则应以一致、统一、公平和合理的方式进行管理；
（ｆ）原产地规则应具有一致性；
（ｇ）原产地规则应依据肯定标准。否定标准可用以澄清肯定标准。
工作计划
２．（ａ）工作计划应在《ＷＴＯ协定》生效后尽早开始，并在开始后３年内完成。
（ｂ）第４条规定的委员会和技术委员会应为进行此工作的适当机构。
（ｃ）为使ＣＣＣ提供详细的投入，委员会应要求技术委员会依据第１款所列原则提供下述工作所产生的解释和意见。为保证协调工作计划及时完成，该项工作应在协调制度（ＨＳ）税则目录的不同的章或类所代表的产品部门基础上进行。
（ｉ）完全获得和最小操作或工序
技术委员会应制定关于下列内容的协调定义：
－被视为在一国完全获得的货物。此工作应尽可能详细；
－本身不能授予一货物原产地的最小操作或工序。
此工作的结果应在收到委员会请求后３个月内提交委员会。
（ｉｉ）实质性改变—税则归类改变
－技术委员会应依据实质性改变标准，在确定特定产品或产品部门的原产地规则时，考虑并详述如何使用关税子目或品目变化，在适当时，税则目录中符合此标准的最小变化。
－技术委员会应将以上工作按产品划分，同时考虑协调制度税则目录的章或类，以便至少每季度向委员会提交其工作结果。技术委员会应在收到委员会请求后的１年零３个月内完成上述工作。
（ｉｉｉ）实质性改变—补充标准
在根据（ｉｉ）目规定完成每一产品部门或各产品类别的工作时，如仅使用协调制度税则目录无法表示实质性改变，则技术委员会：
－应依据实质性改变标准，在制定特定产品或一产品部门的原产地规则时，考虑并详述如何以补充或专有的方式使用其他要求，包括从价百分比（注４）和／或制造或加工工序（注５）；
注４：如规定从价标准，则原产地规则中也应表明此百分比的计算方法。
注５：如规定制造或加工工序标准，则应准确列明授予有关产品原产地的工序。
－可对其建议提供说明；
－应将以上工作按产品划分，同时考虑协调制度税则目录的章或类，以便至少每季度向委员会提交其工作结果。技术委员会应在收到委员会请求后的２年零３个月内完成上述工作。
委员会的作用
３．依据第１款所列原则：
（ａ）委员会应依照第２款（ｃ）项（ｉ）目、（ｉｉ）目和（ｉｉｉ）目所规定的时间框架，定期审议技术委员会的解释和意见，以期采纳此类解释和意见。委员会可要求技术委员会改进或细化其工作和／或开发新的方法。为协助技术委员会，委员会应提供要求进行额外工作的理由，并酌情提出备选方法；
（ｂ）待第２款（ｃ）项（ｉ）目、（ｉｉ）目和（ｉｉｉ）目确认的所有工作完成后，委员会应考虑结果的总体一致性。
协调工作计划的结果和后续工作
４．部长级会议应将协调工作计划的结果列入一附件作为本协定的组成部分，（注６）并制定该附件生效的时限。
注６：同时应考虑与海关归类有关的关于争端解决的安排。
附件１ 原产地规则技术委员会职责
１．技术委员会的现有职责包括：
（ａ）在技术委员会任何成员请求下，审查在各成员对原产地规则的日常管理中出现的具体技术性问题，并根据所提供的事实提出关于适当解决办法的咨询意见；
（ｂ）提供任何成员或委员会可能请求获得的有关确定货物原产地的任何事项的信息和建议；
（ｃ）就本协定运用和法律地位的技术方面的问题定期准备和散发报告；及
（ｄ）对执行和运用第二部分和第三部分的技术问题进行年度审议。
２．技术委员会应履行委员会可能要求的其他职责。
３．技术委员会应努力尝试在合理的较短时间内完成关于具体事项的工作，特别是各成员或委员会向其提交的事项。
代表
４．每一成员有权派代表参加技术委员会。每一成员可指定一名代表和一名或多名副代表作为其在技术委员会的代表。在技术委员会被如此代表的成员下称技术委员会“成员”。在技术委员会会议上，技术委员会成员的代表可接受顾问的协助。ＷＴＯ秘书处也可以观察员身份出席此类会议。
５．不属ＷＴＯ成员的ＣＣＣ成员可指定一名代表和一名或多名副代表出席技术委员会会议。此类代表应以观察员身份出席技术委员会的会议。
６．在经技术委员会主席批准的前提下，ＣＣＣ秘书长（本附件中称“秘书长”）可邀请既不属ＷＴＯ成员也不属ＣＣＣ成员的政府的代表，以及政府间国际组织和贸易组织的代表以观察员身份出席技术委员会会议。
７．出席技术委员会会议的代表、副代表和顾问的提名应向秘书长提出。
会议
８．技术委员会视需要召开会议，但每年不得少于一次。
程序
９．技术委员会应选举自己的主席，并制定其工作程序。
附件２ 关于优惠原产地规则的共同宣言
１．认识到一些成员实施不同于非优惠原产地规则的优惠原产地规则，各成员特此协议如下。
２．就本共同宣言而言，优惠原产地规则应定义为任何成员为确定货物是否有资格根据导致给予超出适用ＧＡＴＴ１９９４第１条第１款的关税优惠的契约性或自主贸易制度而实施的普遍适用的法律、法规和行政裁决。
３．各成员同意保证：
（ａ）在发布普遍适用的行政裁决时，明确规定应满足的要求，特别是：
（ｉ）在适用税则归类改变标准的情况下，此种优惠原产地规则及其任何例外必须明确列明税则目录中该规则所针对的子目或品目；
（ｉｉ）在适用从价百分比标准的情况下，优惠原产地规则中也应标明计算百分比的方法；
（ｉｉｉ）在适用制造或加工工序标准的情况下，应准确列明授予有关优惠原产地的工序；
（ｂ）它们的原产地规则应以肯定标准为依据。作为对肯定标准的部分澄清或在不需使用肯定标准确定原产地的个别情况下，可允许使用说明什么情况不授予原产地的原产地规则（否定标准）；
（ｃ）它们与优惠原产地规则有关的普遍适用的法律、法规、司法判决和行政裁决应予以公布，如同已遵守并符合ＧＡＴＴ １９９４第１０条第１款的规定；
（ｄ）应有正当理由的出口商、进口商或任何人的请求，各成员应尽快但不迟于提出评定请求后１５０天（注７），公布对有关优惠原产地的评定意见，只要已提交所有必要要素。此类评定请求应在有关货物交易开始前予以接受，也可以在随后任何时间予以接受。此类评定意见的有效期为３年，只要据以作出优惠原产地规则评定的事实和条件，包括原产地规则本身仍然可以进行比较。只要提前通知各有关方，如在（ｆ）项所指的审查中作出与评定意见相反的决定，则此类评定意见将不再有效。此类评定应可公开获得，但需遵守（ｇ）项的规定；
注７：对于《ＷＴＯ协定》生效之日起１年内提出的请求，各成员仅需要尽快发布评定意见。
（ｅ）如对其优惠原产地规则进行修改或采用新的优惠原产地规则，则此类修改不得按其法律或法规规定追溯实施，也不得损害其法律或法规；
（ｆ）它们所采取的有关优惠原产地确定的任何行政行为均可由独立于发布确定的主管机关的司法、仲裁或行政庭或程序进行迅速审查，该审查可修改或撤销该确定；
（ｇ）对于属机密性质的所有信息或为适用优惠原产地规则而在保密基础上提供的信息，有关主管机关应严格按机密信息处理，未经提供该信息的个人或政府的特别允许不得披露，除非在进行司法程序时要求予以披露。
４．各成员同意，向秘书处迅速提交在《ＷＴＯ协定》对其生效之日已实施的与优惠原产地规则有关的、普遍适用的司法判决和行政裁决。此外，各成员同意，向秘书处尽早提供对优惠原产地规则所作的任何修改或新的优惠原产地规则。秘书处应将其收到的和可获得的信息清单向各成员散发。
AGREEMENT ON RULES OF ORIGIN
ANNEX 1A OF ANNEX 1 OF MARRAKESH AGREEMENT ESTABLISHING THE WORLDTRADE ORGANIZATION
AGREEMENT ON RULES OF ORIGIN
Members,
Noting that Ministers on 20 September 1986 agreed that the Uruguay
Round of Multilateral Trade Negotiations shall aim to "bring about
further liberalization and expansion of world trade", "strengthen the
role of GATT" and "increase the responsiveness of the GATT system to the
evolving international economic environment";
Desiring to further the objectives of GATT 1994;
Recognizing that clear and predictable rules of origin and their
application facilitate the flow of international trade;
Desiring to ensure that rules of origin themselves do not create
unnecessary obstacles to trade;
Desiring to ensure that rules of origin do not nullify or impair the
rights of Members under GATT 1994;
Recognizing that it is desirable to provide transparency of laws,
regulations, and practices regarding rules of origin;
Desiring to ensure that rules of origin are prepared and applied in
an impartial, transparent, predictable, consistent and neutral manner;
Recognizing the availability of a consultation mechanism and
procedures for the speedy, effective and equitable resolution of
disputes arising under this Agreement;
Desiring to harmonize and clarify rules of origin;
Hereby agree as follows:

PART I DEFINITIONS AND COVERAGE
Article 1 Rules of Origin
1. For the purposes of Parts I to IV of this Agreement, rules of
origin shall be defined as those laws, regulations and administrative
determinations of general application applied by any Member to determine
the country of origin of goods provided such rules of origin are not
related to contractual or autonomous trade regimes leading to the
granting of tariff preferences going beyond the application of paragraph
1 of Article I of GATT 1994.
2. Rules of origin referred to in paragraph 1 shall include all rules
of origin used in non-preferential commercial policy instruments, such
as in the application of: most-favoured-nation treatment under Articles
I , II, III, XI and XIII of GATT 1994; anti-dumping and countervailing
duties under Article VI of GATT 1994; safeguard measures under Article
XIX of GATT 1994; origin marking requirements under Article IX of GATT
1994; and any discriminatory quantitative restrictions or tariff quotas.
They shall also include rules of origin used for government procurement
and trade statistics. (Notes 1)
Notes 1: It is understood that this provision is without prejudice
to those determinations made for purposes of defining "domestic
industry" or "like products of domestic industry" or similar terms
wherever they apply.

PART II DISCIPLINES TO GOVERN THE APPLICATION OF RULES OF ORIGIN
Article 2 Disciplines During the Transition Period
Until the work programme for the harmonization of rules of origin
set out in Part IV is completed, Members shall ensure that:
(a) when they issue administrative determinations of general
application, the requirements to be fulfilled are clearly defined. In
particular:
(i) in cases where the criterion of change of tariff classification
is applied, such a rule of origin, and any exceptions to the rule, must
clearly specify the subheadings or headings within the tariff
nomenclature that are addressed by the rule;
(ii) in cases where the ad valorem percentage criterion is applied,
the method for calculating this percentage shall also be indicated in
the rules of origin;
(iii) in cases where the criterion of manufacturing or processing
operation is prescribed, the operation that confers origin on the good
concerned shall be precisely specified;
(b) notwithstanding the measure or instrument of commercial policy to
which they are linked, their rules of origin are not used as instruments
to pursue trade objectives directly or indirectly;
(c) rules of origin shall not themselves create restrictive,
distorting, or disruptive effects on international trade. They shall not
pose unduly strict requirements or require the fulfilment of a certain
condition not related to manufacturing or processing, as a prerequisite
for the determination of the country of origin. However, costs not
directly related to manufacturing or processing may be included for the
purposes of the application of an ad valorem percentage criterion
consistent with subparagraph (a);
(d) the rules of origin that they apply to imports and exports are
not more stringent than the rules of origin they apply to determine
whether or not a good is domestic and shall not discriminate between
other Members, irrespective of the affiliation of the manufacturers of
the good concerned (Notes 2);
Notes 2: With respect to rules of origin applied for the purposes of
government procurement, this provision shall not create obligations
additional to those already assumed by Members under GATT 1994.
(e) their rules of origin are administered in a consistent, uniform,
impartial and reasonable manner;
(f) their rules of origin are based on a positive standard. Rules of
origin that state what does not confer origin (negative standard) are
permissible as part of a clarification of a positive standard or in
individual cases where a positive determination of origin is not
necessary;
(g) their laws, regulations, judicial decisions and administrative
rulings of general application relating to rules of origin are published
as if they were subject to, and in accordance with, the provisions of
paragraph 1 of Article X of GATT 1994;
(h) upon the request of an exporter, importer or any person with a
justifiable cause, assessments of the origin they would accord to a good
are issued as soon as possible but no later than 150 days (Notes 3)
after a request for such an assessment provided that all necessary
elements have been submitted. Requests for such assessments shall be
accepted before trade in the good concerned begins and may be accepted
at any later point in time. Such assessments shall remain valid for
three years provided that the facts and conditions, including the rules
of origin, under which they have been made remain comparable. Provided
that the parties concerned are informed in advance, such assessments
will no longer be valid when a decision contrary to the assessment is
made in a review as referred to in subparagraph (j). Such assessments
shall be made publicly available subject to the provisions of
subparagraph (k);
Notes 3: In respect of requests made during the first year from the
date of entry into force of the WTO Agreement, Members shall only be
required to issue these assessments as soon as possible.
(i) when introducing changes to their rules of origin or new rules of
origin, they shall not apply such changes retroactively as defined in,
and without prejudice to, their laws or regulations;
(j) any administrative action which they take in relation to the
determination of origin is reviewable promptly by judicial, arbitral or
administrative tribunals or procedures, independent of the authority
issuing the determination, which can effect the modification or reversal
of the determination;
(k) all information that is by nature confidential or that is
provided on a confidential basis for the purpose of the application of
rules of origin is treated as strictly confidential by the authorities
concerned, which shall not disclose it without the specific permission
of the person or government providing such information, except to the
extent that it may be required to be disclosed in the context of
judicial proceedings.
Article 3 Disciplines after the Transition Period
Taking into account the aim of all Members to achieve, as a result
of the harmonization work programme set out in Part IV, the
establishment of harmonized rules of origin, Members shall ensure, upon
the implementation of the results of the harmonization work programme,
that:
(a) they apply rules of origin equally for all purposes as set out in
Article 1;
(b) under their rules of origin, the country to be determined as the
origin of a particular good is either the country where the good has
been wholly obtained or, when more than one country is concerned in the
production of the good, the country where the last substantial
transformation has been carried out;
(c) the rules of origin that they apply to imports and exports are
not more stringent than the rules of origin they apply to determine
whether or not a good is domestic and shall not discriminate between
other Members, irrespective of the affiliation of the manufacturers of
the good concerned;
(d) the rules of origin are administered in a consistent, uniform,
impartial and reasonable manner;
(e) their laws, regulations, judicial decisions and administrative
rulings of general application relating to rules of origin are published
as if they were subject to, and in accordance with, the provisions of
paragraph 1 of Article X of GATT 1994;
(f) upon the request of an exporter, importer or any person with a
justifiable cause, assessments of the origin they would accord to a good
are issued as soon as possible but no later than 150days after a request
for such an assessment provided that all necessary elements have been
submitted. Requests for such assessments shall be accepted before trade
in the good concerned begins and may be accepted at any later point in
time. Such assessments shall remain valid for three years provided that
the facts and conditions, including the rules of origin, under which
they have been made remain comparable. Provided that the parties
concerned are informed in advance, such assessments will no longer be
valid when a decision contrary to the assessment is made in a review as
referred to in subparagraph (h). Such assessments shall be made publicly
available subject to the provisions of subparagraph (i);
(g) when introducing changes to their rules of origin or new rules of
origin, they shall not apply such changes retroactively as defined in,
and without prejudice to, their laws or regulations;
(h) any administrative action which they take in relation to the
determination of origin is reviewable promptly by judicial, arbitral or
administrative tribunals or procedures, independent of the authority
issuing the determination, which can effect the modification or reversal
of the determination;
(i) all information which is by nature confidential or which is
provided on a confidential basis for the purpose of the application of
rules of origin is treated as strictly confidential by the authorities
concerned, which shall not disclose it without the specific permission
of the person or government providing such information, except to the
extent that it may be required to be disclosed in the context of
judicial proceedings.

PART III PROCEDURAL ARRANGEMENTS ON NOTIFICATION, REVIEW,CONSULTATION AND DISPUTE SETTLEMENT
Article 4 Institutions
1. There is hereby established a Committee on Rules of Origin
(referred to in this Agreement as "the Committee") composed of the
representatives from each of the Members. The Committee shall elect its
own Chairman and shall meet as necessary, but not less than once a year,
for the purpose of affording Members the opportunity to consult on
matters relating to the operation of Parts I , II, III and IV or the
furtherance of the objectives set out in these Parts and to carry out
such other responsibilities assigned to it under this Agreement or by
the Council for Trade in Goods. Where appropriate, the Committee shall
request information and advice from the Technical Committee referred to
in paragraph 2 on matters related to this Agreement. The Committee may
also request such other work from the Technical Committee as it
considers appropriate for the furtherance of the above-mentioned
objectives of this Agreement. The WTO Secretariat shall act as the
secretariat to the Committee.
2. There shall be established a Technical Committee on Rules of
Origin (referred to in this Agreement as "the Technical Committee")
under the auspices of the Customs Co-operation Council (CCC) as set out
in Annex I . The Technical Committee shall carry out the technical work
called for in Part IV and prescribed in Annex I . Where appropriate, the
Technical Committee shall request information and advice from the
Committee on matters related to this Agreement. The Technical Committee
may also request such other work from the Committee as it considers
appropriate for the furtherance of the above-mentioned objectives of the
Agreement. The CCC Secretariat shall act as the secretariat to the
Technical Committee.
Article 5 Information and Procedures for Modification and Introduction
of New Rules of Origin
1. Each Member shall provide to the Secretariat, within 90 days after
the date of entry into force of the WTO Agreement for it, its rules of
origin, judicial decisions, and administrative rulings of general
application relating to rules of origin in effect on that date. If by
inadvertence a rule of origin has not been provided, the Member
concerned shall provide it immediately after this fact becomes known.
Lists of information received and available with the Secretariat shall
be circulated to the Members by the Secretariat.
2. During the period referred to in Article 2, Members introducing
modifications, other than de minimis modifications, to their rules of
origin or introducing new rules of origin, which, for the purpose of
this Article, shall include any rule of origin referred to in paragraph
1 and not provided to the Secretariat, shall publish a notice to that
effect at least 60 days before the entry into force of the modified or
new rule in such a manner as to enable interested parties to become
acquainted with the intention to modify a rule of origin or to introduce
a new rule of origin, unless exceptional circumstances arise or threaten
to arise for a Member. In these exceptional cases, the Member shall
publish the modified or new rule as soon as possible.
Article 6 Review
1. The Committee shall review annually the implementation and
operation of Parts II and III of this Agreement having regard to its
objectives. The Committee shall annually inform the Council for Trade in
Goods of developments during the period covered by such reviews.
2. The Committee shall review the provisions of Parts I , II and III
and propose amendments as necessary to reflect the results of the
harmonization work programme.
3. The Committee, in cooperation with the Technical Committee, shall
set up a mechanism to consider and propose amendments to the results of
the harmonization work programme, taking into account the objectives and
principles set out in Article 9. This may include instances where the
rules need to be made more operational or need to be updated to take
into account new production processes as affected by any technological
change.
Article 7 Consultation
The provisions of Article XXII of GATT 1994, as elaborated and
applied by the Dispute Settlement Understanding, are applicable to this
Agreement.
Article 8 Dispute Settlement
The provisions of Article XXIII of GATT 1994, as elaborated and
applied by the Dispute Settlement Understanding, are applicable to this
Agreement.

PART IV HARMONIZATION OF RULES OF ORIGIN
Article 9 Objectives and Principles
1. With the objectives of harmonizing rules of origin and, inter
alia, providing more certainty in the conduct of world trade, the
Ministerial Conference shall undertake the work programme set out below
in conjunction with the CCC, on the basis of the following principles:
(a) rules of origin should be applied equally for all purposes as set
out in Article 1;
(b) rules of origin should provide for the country to be determined
as the origin of a particular good to be either the country where the
good has been wholly obtained or, when more than one country is
concerned in the production of the good, the country where the last
substantial transformation has been carried out;
(c) rules of origin should be objective, understandable and
predictable;
(d) notwithstanding the measure or instrument to which they may be
linked, rules of origin should not be used as instruments to pursue
trade objectives directly or indirectly. They should not themselves
create restrictive, distorting or disruptive effects on international
trade. They should not pose unduly strict requirements or require the
fulfilment of a certain condition not relating to manufacturing or
processing as a prerequisite for the determination of the country of
origin. However, costs not directly related to manufacturing or
processing may be included for purposes of the application of an ad
valorem percentage criterion;
(e) rules of origin should be administrable in a consistent, uniform,
impartial and reasonable manner;
(f) rules of origin should be coherent;
(g) rules of origin should be based on a positive standard. Negative
standards may be used to clarify a positive standard.
Work Programme
2. (a) The work programme shall be initiated as soon after the entry
into force of the WTO Agreement as possible and will be completed within
three years of initiation.
(b) The Committee and the Technical Committee provided for in Article
4 shall be the appropriate bodies to conduct this work.
(c) To provide for detailed input by the CCC, the Committee shall
request the Technical Committee to provide its interpretations and
opinions resulting from the work described below on the basis of the
principles listed in paragraph 1. To ensure timely completion of the
work programme for harmonization, such work shall be conducted on a
product sector basis, as represented by various chapters or sections of
the Harmonized System (HS) nomenclature.
(i) Wholly Obtained and Minimal Operations or Processes
The Technical Committee shall develop harmonized definitions of:
-the goods that are to be considered as being wholly obtained in one
country. This work shall be as detailed as possible;
-minimal operations or processes that do not by themselves confer
origin to a good.
The results of this work shall be submitted to the Committee within
three months of receipt of the request from the Committee.
(ii) Substantial Transformation - Change in Tariff Classification
-The Technical Committee shall consider and elaborate upon, on the
basis of the criterion of substantial transformation, the use of change
in tariff subheading or heading when developing rules of origin for
particular products or a product sector and, if appropriate, the minimum
change within the nomenclature that meets this criterion.
-The Technical Committee shall divide the above work on a product
basis taking into account the chapters or sections of the HS
nomenclature, so as to submit results of its work to the Committee at
least on a quarterly basis. The Technical Committee shall complete the
above work within one year and three months from receipt of the request
of the Committee.
(iii) Substantial Transformation - Supplementary Criteria
Upon completion of the work under subparagraph (ii) for each product
sector or individual product category where the exclusive use of the HS
nomenclature does not allow for the expression of substantial
transformation, the Technical Committee:
-shall consider and elaborate upon, on the basis of the criterion of
substantial transformation, the use, in a supplementary or exclusive
manner, of other requirements, including ad valorem percentages (Notes
4) and/or manufacturing or processing operations (Notes 5), when
developing rules of origin for particular products or a product sector;
Notes 4: If the ad valorem criterion is prescribed, the method for
calculating this percentage shall also be indicated in the rules of
origin.
Notes 5: If the criterion of manufacturing or processing operation
is prescribed, the operation that confers origin on the product
concerned shall be precisely specified.
-may provide explanations for its proposals;
-shall divide the above work on a product basis taking into account
the chapters or sections of the HS nomenclature, so as to submit results
of its work to the Committee at least on a quarterly basis. The
Technical Committee shall complete the above work within two years and
three months of receipt of the request from the Committee.
Role of the Committee
3. On the basis of the principles listed in paragraph 1:
(a) the Committee shall consider the interpretations and opinions of
the Technical Committee periodically in accordance with the time-frames
provided in subparagraphs (i), (ii) and (iii) of paragraph 2(c) with a
view to endorsing such interpretations and opinions. The Committee may
request the Technical Committee to refine or elaborate its work and/or
to develop new approaches. To assist the Technical Committee, the
Committee should provide its reasons for requests for additional work
and, as appropriate, suggest alternative approaches;
(b) upon completion of all the work identified in subparagraphs (i),
(ii) and (iii) of paragraph 2(c), the Committee shall consider the
results in terms of their overall coherence.
Results of the Harmonization Work Programme and Subsequent Work
4. The Ministerial Conference shall establish the results of the
harmonization work programme in an annex as an integral part of this
Agreement. (Notes 6) The Ministerial Conference shall establish a
time-frame for the entry into force of this annex.
Notes 6: At the same time, consideration shall be given to
arrangements concerning the settlement of disputes relating to customs
classification.

ANNEX I TECHNICAL COMMITTEE ON RULES OF ORIGIN
Responsibilities
1. The ongoing responsibilities of the Technical Committee shall
include the following:
(a) at the request of any member of the Technical Committee, to
examine specific technical problems arising in the day-to-day
administration of the rules of origin of Members and to give advisory
opinions on appropriate solutions based upon the facts presented;
(b) to furnish information and advice on any matters concerning the
origin determination of goods as may be requested by any Member or the
Committee;
(c) to prepare and circulate periodic reports on the technical
aspects of the operation and status of this Agreement; and
(d) to review annually the technical aspects of the implementation
and operation of Parts II and III.
2. The Technical Committee shall exercise such other responsibilities
as the Committee may request of it.
3. The Technical Committee shall attempt to conclude its work on
specific matters, especially those referred to it by Members or the
Committee, in a reasonably short period of time.
Representation
4. Each Member shall have the right to be represented on the
Technical Committee. Each Member may nominate one delegate and one or
more alternates to be its representatives on the Technical Committee.
Such a Member so represented on the Technical Committee is hereinafter
referred to as a "member" of the Technical Committee. Representatives of
members of the Technical Committee may be assisted by advisers at
meetings of the Technical Committee. The WTO Secretariat may also attend
such meetings with observer status.
5. Members of the CCC which are not Members of the WTO may be
represented at meetings of the Technical Committee by one delegate and
one or more alternates. Such representatives shall attend meetings of
the Technical Committee as observers.
6. Subject to the approval of the Chairman of the Technical
Committee, the Secretary-General of the CCC (referred to in this Annex
as "the Secretary-General") may invite representatives of governments
which are neither Members of the WTO nor members of the CCC and
representatives of international governmental and trade organizations to
attend meetings of the Technical Committee as observers.
7. Nominations of delegates, alternates and advisers to meetings of
the Technical Committee shall be made to the Secretary-General.
Meetings
8. The Technical Committee shall meet as necessary, but not less than
once a year.
Procedures
9. The Technical Committee shall elect its own Chairman and shall
establish its own procedures.

ANNEX II COMMON DECLARATION WITH REGARD TO PREFERENTIAL RULES OF ORIGIN
1. Recognizing that some Members apply preferential rules of origin,
distinct from non-preferential rules of origin, the Members hereby agree
as follows.
2. For the purposes of this Common Declaration, preferential rules of
origin shall be defined as those laws, regulations and administrative
determinations of general application applied by any Member to determine
whether goods qualify for preferential treatment under contractual or
autonomous trade regimes leading to the granting of tariff preferences
going beyond the application of paragraph 1 of Article I of GATT 1994.
3. The Members agree to ensure that:
(a) when they issue administrative determinations of general
application, the requirements to be fulfilled are clearly defined. In
particular:
(i) in cases where the criterion of change of tariff classification
is applied, such a preferential rule of origin, and any exceptions to
the rule, must clearly specify the subheadings or headings within the
tariff nomenclature that are addressed by the rule;
(ii) in cases where the ad valorem percentage criterion is applied,
the method for calculating this percentage shall also be indicated in
the preferential rules of origin;
(iii) in cases where the criterion of manufacturing or processing
operation is prescribed, the operation that confers preferential origin
shall be precisely specified;
(b) their preferential rules of origin are based on a positive
standard. Preferential rules of origin that state what does not confer
preferential origin (negative standard) are permissible as part of a
clarification of a positive standard or in individual cases where a
positive determination of preferential origin is not necessary;
(c) their laws, regulations, judicial decisions and administrative
rulings of general application relating to preferential rules of origin
are published as if they were subject to, and in accordance with, the
provisions of paragraph 1 of Article X of GATT 1994;
(d) upon request of an exporter, importer or any person with a
justifiable cause, assessments of the preferential origin they would
accord to a good are issued as soon as possible but no later than 150
days (Notes 7) after a request for such an assessment provided that all
necessary elements have been submitted. Requests for such assessments
shall be accepted before trade in the good concerned begins and may be
accepted at any later point in time. Such assessments shall remain valid
for three years provided that the facts and conditions, including the
preferential rules of origin, under which they have been made remain
comparable. Provided that the parties concerned are informed in advance,
such assessments will no longer be valid when a decision contrary to the
assessment is made in a review as referred to in subparagraph (f). Such
assessments shall be made publicly available subject to the provisions
of subparagraph (g);
Notes 7: In respect of requests made during the first year from
entry into force of the WTO Agreement, Members shall only be required to
issue these assessments as soon as possible.
(e) when introducing changes to their preferential rules of origin or
new preferential rules of origin, they shall not apply such changes
retroactively as defined in, and without prejudice to, their laws or
regulations;
(f) any administrative action which they take in relation to the
determination of preferential origin is reviewable promptly by judicial,
arbitral or administrative tribunals or procedures, independent of the
authority issuing the determination, which can effect the modification
or reversal of the determination;
(g) all information that is by nature confidential or that is
provided on a confidential basis for the purpose of the application of
preferential rules of origin is treated as strictly confidential by the
authorities concerned, which shall not disclose it without the specific
permission of the person or government providing such information,
except to the extent that it may be required to be disclosed in the
context of judicial proceedings.
4. Members agree to provide to the Secretariat promptly their
preferential rules of origin, including a listing of the preferential
arrangements to which they apply, judicial decisions, and administrative
rulings of general application relating to their preferential rules of
origin in effect on the date of entry into force of the WTO Agreement
for the Member concerned. Furthermore, Members agree to provide any
modifications to their preferential rules of origin or new preferential
rules of origin as soon as possible to the Secretariat. Lists of
information received and available with the Secretariat shall be
circulated to the Members by the Secretariat.