12 апреля, 2021
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Критерий происхождения: изменение тарифной классификации

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Критерий происхождения: изменение тарифной классификации

Правила происхождения конкретных продуктов (PSRs) - это требования к продукту, который включает в себя материалы, не являющиеся источниками происхождения, которые должны происходить из страны. PSR создаются на основе критериев происхождения. Одним из критериев является изменение тарифной классификации (примеры других критериев: производственный процесс, максимальная стоимость или вес материалов другого происхождения (неоригинальный материал)). Это означает, что любой неоригинальный материал, используемый в производстве, должен быть классифицирован в другой главе, позиции или подпозиции1, чем продукт.

Практический пример

В ЕС тростниковый сахар (товарная позиция HS 17.01) производится из сахарного тростника (товарная позиция HS 12.12) для экспорта в Великобританию. Правило для конкретного продукта, изложенное в соглашении о торговле и сотрудничестве между ЕС и Великобританией2:

Глава 17

Сахар и кондитерские изделия из сахара

17.01

CTH

«CTH» означает, что любой материал другого происхождения, используемый в производстве продукта, должен быть классифицирован в другой позиции, чем продукт (т. е. изменение позиции).

Следовательно, в случае производства тростникового сахара (17.01) в ЕС из тростникового сахара другого происхождения (12.12), правило, относящееся к конкретному продукту, выполняется. Сахар льготного европейского происхождения может быть импортирован в Великобританию по льготной ставке пошлины (0%).

Общее примечание

Обратите внимание, что перед проверкой правила происхождения для конкретного продукта вы должны убедиться, что производственных операций, проводимых с материалами другого происхождения, достаточно. Вы найдете список недостаточных операций в конкретном соглашении или договоренности.

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1Глава означает двузначный уровень Гармонизированной системы, позиция означает четырехзначный уровень Гармонизированной системы, подпозиция означает шестизначный уровень Гармонизированной системы.

2Соглашение о торговле и сотрудничестве между Европейским союзом и Европейским сообществом по атомной энергии, с одной стороны, и Соединенное Королевство Великобритании и Северной Ирландии, с другой стороны, опубликовано в Официальном журнале ЕС L 444 31 декабря 2020 г.

 

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