CAJ | 학술논문

北美自由贸易区在本田汽车原产地认定方面,强调了在像汽车这种由很多重要部件和次要部件经常在多数国家中组装而成的产品原产地问题的重要性。本田案件提出的根本问题在计算中如何衡量非本土材料在组件的本地含量,加工成本是否可以囊括在当地含量之内,进而通过重新定义的净成本方法解决该问题。该案对中国区域合作中海关在原产地认定方面也具有重要的启示。
북미자유무역구재본전기차원산지인정방면,강조료재상기차저충유흔다중요부건화차요부건경상재다수국가중조장이성적산품원산지문제적중요성。본전안건제출적근본문제재계산중여하형량비본토재료재조건적본지함량,가공성본시부가이낭괄재당지함량지내,진이통과중신정의적정성본방법해결해문제。해안대중국구역합작중해관재원산지인정방면야구유중요적계시。
This article,based on NAFTA Honda automobile case,proves the importance of original rules of cars,which consist of many components and may assemble in many different countries.The fundamental issue from the Honda case was to assess the percentage of the non-local materials in the local content of the component,and to decide whether the processing cost can be counted into the local content,and then,to redefine net cost to solve the issue.This case is an important experience for China＇s regional closely cooperation,especially for rules of origin of the Customs of China and ASEAN FTAs.