vasario 04, 2021
lt en ru
Kilmės kriterijus: tarifinio klasifikavimo pasikeitimas

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Kilmės kriterijus: tarifinio klasifikavimo pasikeitimas

Konkretiems produktams taikomos kilmės taisyklės – tai reikalavimai, kuriuos turi atitikti produktas (kurio gamybai panaudotos kilmės neturinčios medžiagos), kad būtų laikomas turinčiu tam tikros šalies kilmę. Šios taisyklės sukurtos remiantis keliais kriterijais. Vienas jų yra tarifinio klasifikavimo pasikeitimas (kitų kriterijų pavyzdžiai: gamybos procesas, kilmės statuso neturinčių medžiagų didžiausia vertė arba masė). Tai reiškia, kad gamyboje gali būti naudojama kilmės neturinti medžiaga, priskiriama bet kuriam kitam skirsniui, pozicijai ar subpozicijai1 negu galutinis produktas.

Praktinis pavyzdys

ES gaminamas cukranendrių cukrus (SS pozicija 17.01) iš kilmės statuso neturinčių cukranendrių (SS pozicija 12.12) eksportui į Jungtinę Karalystę (JK).  ES ir JK prekybos ir bendradarbiavimo susitarime2 nustatyta kilmės taisyklė:

CTH trumpinys reiškia, kad bet kuri produkto gamybai panaudota kilmės neturinti medžiaga turi būti klasifikuojama priskiriant ją kitai pozicijai negu produktas (t. y. turi pasikeisti pozicija).

Vadinasi, ES pagaminus cukranendrių cukrų (17.01) iš kilmės statuso neturinčių cukranendrių (12.12), taisyklė yra išpildyta - cukrus yra ES lengvatinės kilmės ir gali būti importuojamas į JK taikant lengvatinį muito tarifą (0 %). 

Bendras pastebėjimas

Atkreipkite dėmesį, kad prieš patikrindami konkretaus produkto kilmės taisyklę, turite įsitikinti, kad kilmės statuso neturinčių medžiagų gamybos operacijos yra pakankamos. Nepakankamos gamybos operacijų sąrašą rasite konkrečiame susitarime ar susitarime.

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1Skirsnis - Suderintos sistemos 2 skaitmenų lygmuo, pozicija - Suderintos sistemos 4 skaitmenų lygmuo, subpozicija - Suderintos sistemos 6 skaitmenų lygmuo.

2Europos Sąjungos bei Europos atominės energijos bendrijos ir Jungtinės Didžiosios Britanijos ir Šiaurės Airijos Karalystės prekybos ir bendradarbiavimo susitarimas, 31.12.2020 paskelbtas oficialiąjame leidinyje L 444

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