學術產出-Theses

Article View/Open

Publication Export

Google ScholarTM

政大圖書館

Citation Infomation

  • No doi shows Citation Infomation
題名 原產地規則之探討
Analysis of Rules of Origin
作者 賴永聲
Lai, Yung Seng
貢獻者 蔡英文
Tsai,Ing Weng
賴永聲
Lai,Yung Seng
關鍵詞 原產地
歐洲共同體
美國
關稅暨貿易總協定
Origin
EEC
US
GATT
日期 1994
1993
上傳時間 29-Apr-2016 15:17:48 (UTC+8)
摘要 原產地規則已形成一項重要的貿易問題,其對商業進口型態與工廠尋求供
     應來源決策之決定有相當影響。因此,企業於尋求最具成本效益之零組件
     購買時,必須考慮零組件和最終產品之原產地將會如何被定義,如此才能
     了解通關條件和關稅適用情形。於選擇製造廠和裝配工廠的設廠地點時,
     企業也必須考慮於最終市場,其產品的原產地將如何被定義,以求能使其
     產品之關稅和非關稅貿易障礙降至最低。企業全球化之增加與各國經濟的
     互相依賴,使得產品原產地的決定變得相當困難。而且,進口產品的差別
     待遇,傳統貿易障礙使用之額外限制,與企業的全球化策略,均使原產地
     規則愈來愈重要。雖然政府目前正在草擬“進口貨品原產地認定標準”草
     案,但目前國內對原產地規則之研究尚屬有限。基於使我國企業界進一步
     了解此重要議題於世界主要貿易體之適用情形,以作為企業於本國與海外
     投資和設廠等決策之參考,以及因應我國加入 GATT 及將成立之世界貿易
     組織( World Trade Organization; WTO)後,於原產地規則之國際多
     邊談判需要,特對產品與生產者之原產地規則,及原產地規則之政治經濟
     學加以探討。最後,再提出個人淺見以供後續研究者及政府決策者於起草
     我國原產地規則時參考 。
參考文獻 1. 黃立著,“經濟與貿易法論叢”,五南圖書出版公司,八十一年9月出版。
     2. “歐體原產地規定及其影響”,經濟部工業局八十二年度專案計劃執行成果報告。
     3. 歐市紡織品原產地規定,紡織業外銷拓展會編印,中華民國八十年十月。
     4. 第三次烏拉圭回合談判研討會會議資料,經濟部國際貿易局,中華民國八十年九月。
     5. 二、英文部分
     6. (一)期刊
     7.
     8. 1. Hironori Asakura` 1993: The Harmonized System and Rules
     9. of Origin` Journal of World Trade` 27 J.W.T. 4, Audust
     10. , pp.6-21 °
     11. 2. Harold Owen Beede` 1990: The EEC Rules-of-Origin "Game
     12. “: Can Non -Members Pl ay ? ,Suffolk Transnational Law
     13. Journal, 14 Suff.Transnat`l L.J. l` Fall, pp.80-126 o
     14. 3. Jean-Francois Bellis` Edwin Vermulst and Paul Waer`
     15. 1989: Further Changes in the EEC Anti -dumping Regulation
     16. : A Codification of Controversial Methodologies`
     17. Journal of World Trade` 23 J.W.T. 2, pp.21-34
     18. 4.Lynn S. Baker, 1993: Comments on NAFTA’s Customs Procedures for Certificates of Orgin, United States-Mexico Law Journal , 1 U.S. –MEX.L.J.,SYMPOSIUM,pp.165-166.
     19. 5.Chong Ju Choi, 1991: A Comment on Vermulst’s and Waer’s “European Community Rules of Origin as Commercial Policy Instruments?”, Journal of World Trade, 25 J.W.T. 6,December, pp. 131-133.
     20. 6.Fre’de’ric P. Cantin and Andreas F. Lowenfeld, 1993: Rules of Origin , the Canada-US. FTA and the Honda Case, The International Lawyer, 87 The Int’l Law.3, July, pp.375-390.
     21. 7. Discussion of Border Enforcement Issues and the Rules of Origin, United States-Mexico Law Journal , 1 U.S. MEX.L.J., SYMPOSIUM, pp.167-170
     22. 8.Richard D. English, 1992: The Europan Single Market: A Challenge to the World Economy, Suffolk Transnational Law Review , 16 Suff. Transnat’l L.R. 1, pp. 52-54.
     23. 9.Bernard Hoekman, 1993: Rules OF Origin for goods and Services, Conceptual Issues and Economic Considerations Journal of World Trade, 27 J.W.T. 4, August, pp.82-88.
     24. 10. Donald Harrison, Kenneth G. Weigel, 1993: Customs Provisions and Rules of Origin under the NAFTA, The International Lawyer, 27 The Int’l Law . 1: Fall, pp.647-669.
     25. 11. Gary N. Horlick and Geoffrey D. Oliver, 1989: Antidumping and Countervailing Duty Law Provisions of the Omnibus Trade and Competitiveness Act of 1988, Journal of World Trade , 23 J.W.T. 3, pp.5-49
     26. 12. Holmer and Bello, 1989: US Trade Law and Policy Series No.14, The 1988 Trade Bill: Saviour or Scourge of the International Trading System?, The International Lawyer, 23 Int’l Law. Pp.523-532.
     27. 13. Israel’s Free Trade Agreement, The George Washington Journal of International Law and Economics, 24 Geo. Wash.J.Int’l & Econ. , pp.382-388.
     28. 14. George Kieinfeld and Diane Gaylor , 1994: Circumvention of Antidumping and Countervailing Duty Orders through Minor Alterations in Merchandise, Where to Draw the Line? Journal of World Trade , 28, J.W.T. 1, February ,pp. 77-78.
     29. 15. Joseph A. LaNasa III, 1993: Rules of Origin under the North American Free Trade Agreement : A Substantial Transformation into Objectively Transparent Protectionism, Harvard International Law Journal ,34 Harv. Int’l L.J. 2, Spring, pp. 381-406.
     30. 16. John C. Monica , Jr. , 1991: United States Exports with A Japanese Label : Potential Effects of EC.’92 on Automobiles Manufactured by Japanese Companies on U.S. Soil, 24 GEO.Wash, J. Int’l & Econ., pp.623-645.
     31. 17. Michael P. Maxwell, 1989: Formulating Rules of Origin
     32. for Imported Merchandi se : Transformi ng the Substant i a 1
     33. Transformation Test` The George Washington Journal of
     34. International Law and Economics` 23 Geo.Wash.J.Int`l &
     35. Econ. 1, pp. 669 -693 0
     36. 18. Manuel Gal icia R. 1993: Comments on the Advantages and
     37. Disadvantages of the NAFTA Rules of Origin United
     38. States -Mex i co Law Journa 1 ` 1 U. S. -MEX. L. J.` SYMPOS r UM
     39. , pp. 163 -164 0
     40. 19. Matthew McOueen ` 1982: Lome and the Protective Effect
     41. of Rules of Origin` Journal of World Trade Law` 16 J.
     42. W. T .L. 2, March/April, pp.1l9-132 o
     43. 20. Jacques Nusbaumer` 1979: Origin Systems and the Trade
     44. of Developing Countries` Journal of World Trade Law`
     45. 13 J.W.T.L. 1, January/February` pp.34-46 o
     46. 21. David Palmeter ` 1987 : Rules of Origin or Rules of
     47. Restriction ? A Commentary on a New Form of Protec tionism`
     48. Fordham International Law Journal ` 11 Ford
     49. -ham Int`l L.J. 1,2 0
     50. 22. N. David Palmeter` 1993: Pacific Regional Trade Liber
     51. -al ization and Rules of Origin` Journal of World Trade
     52. , 27 J.W.T.5, October` pp.49-62 0
     53. 23. N. David Palmeter` 1990: The U.S. Rules of Origin Proposal
     54. to GATT: Monotheism or Polytheism? ` Journal of
     55. World Trade` 24 J.W.T. 2, April, pp.25-36 o
     56. 24. N.David Palmeter, 1987 : Rules of Origin or Rules of Restriction? A Commentary on a New Form of Protectionism, Fordham International Law Journal , 11 Fordham Int’l L.J. 1,2, PP.4.
     57. 25.Jimmie V. Reyna, 1993: A Preliminary of the Operation and Effect of the NAFTA Rules of Origin, United States-Mexico Law Journal , 1 U.S. –MEX.L.J. , SYMPOSIUM.pp. 127-161.
     58. 26. David Stepp. 1984: The 1984” Country of Origin” Regulations for Textile Imports: Illegal administrative Action Under Domestic and International Law ? , 14 Ga. J. Int’l & Comp. L. pp.573-595.
     59. 27. Frank Schoneveld, 1992: The EEC and Free Trade Agreement – Stretching the Limits of GATT Exceptions to Nodiscriminatory trade , Journal of World Trade, 26 J.W.T. 5, October, PP. 75-76.
     60. 28. John P. Simpson, Reforming Rules of Origin, Journal of Commerce, 4 October 1988, pp. 12A ,col.2.
     61. 29. John P.Simpson, 1994: North American Free Trade Agreement – Rules of Origin, Journal of World Trade, 28 J.W.T. 1, February, pp. 33-41.
     62. 30. Edwin A. Vermulst, 1992: Rules of Origin as Commercial Policy Instruments-Revisited , Journal of World Trade, 26 J.W.T. 6, December, pp.62-102.
     63. 31. Edwin Vermulst and Paul Waer, 1990: European Commun-
     64. ity Rules of Origin as Commercial Policy Instruments?
     65. Journal of World Trade` 24 J.W.T. 3` June` pp.55-99 o
     66. 32. Gerwin Van Gerven` 1988: New Anti-Circumvention Rules
     67. in EEC Anti -dumping Law` The International Lawyer` 22
     68. Int`l Law.` pp.809-828 o
     69. 33. Kenneth G. Weigel `1993: Significant New Developments
     70. Every Business Lawyer Should Know About Customs Law `
     71. The International Lawyer` 27 The Int`l Law. 1, Spring
     72. , pp.177-188 o
     73. (二)書籍
     74. 1. R. C. Hi ne ` The Pol it i ca 1 Economy of European Trade: An
     75. Introduction to the Trade Pol icies of the EEC` Distributed
     76. by Harvester Press ( 1985) 0
     77. 2. John H. Jackson` Wor 1 d Trade and the Law of GATT ( 1969)。
     78. 3. John H. Jackson` The Worl d Trad i ng System ( 1989) 0
     79. 4. D. Lasok` The Customs Law of the European Economic Com
     80. -muni ty ( 1990) 0
     81. 5. Rules of Origin in International Trade: A Comparative
     82. Study` Edwi n Vermul st ` Paul Waer and Jacques Bourgeoi s
     83. (eds.) , the University of Michigan Press (1994) 0
     84. 6. Stephen Weatheri 11 and Paul Beaumont` EC Law` Pengui n
     85. Group Published (1993) 0
     86. 7. Nicholas A Zaimis ,1992: E`uropean Practice Library,
     87. EC Rules of Origin, Chancery Law Publishing.
     88. (三)政府出版品
     89. 1. Council Regulation (EEC) 802/68 of 27 June 1968, on the common definition of the concept of the origin of goods, OJ 1968 L148/1.
     90. 2. Commission Regulation(EEC) 2454/93 of 2 July 1993, laying down provisions for the implementation of Council Regulation (EEC) 2913/92 establishing the Community Customs Code, OJ 1993 L253
     91. 3.Council Regulation (EEC) 2913/92 of 12 October 1992,establishing the Community Customs Code, OJ 1992 L302/1.
     92. 4.Council Regulation (EEC) 1318/71 of 21 June 1971, amending Regulation (EEC) 820/68 on the common definition of the concept of the origin of goods, OJ 1971 L139/6.
     93. 5.Council Regulation (EEC) 456/91 of 25 February 1991, amending Regulation (EEC) 802/68 on the common definition of the concept of the origin of goods. OJ 1991 L54/4.
     94. 6.Commission Regulation (EEC) 3620/90 of 14 December 1990, on determining the origin of the meat and offals, fresh, chilled of frozen , of certain domestic animals , OJ 1990 L351/25.
     95. 7. Commission Regulation ( EEC) 2883/90 of 5 October 1990.
     96. On determining the origin of grape juice, OJ 1990 L276/13
     97. 8.Commission Regulation (EEC) 2884/90 of 5 October 1990 , on determining the origin of certain goods produced from eggs, OJ 1990 L276/14.
     98. 9. Commission Regulation (EEC) 3561/90 of 11 December 1990, on determining the origin of certain ceramic products ,OJ 1990 L347/10.
     99. 10. Commission Regulation (EEC) 2071/89 of July 1989, on determining the origin of photocopying apparatus, incorporating an optical system or of the contact type , OJ. 1989 L196/24.
     100. 11.Commission Regulation (EEC) 3672/90 of 18 December 1990 , on determining the origin of ball, roller or needle roller bearings , OJ 1990 L 356/30.
     101. 12. Commission Regulation (EEC) 1364/91 of 24 May 1991, determining the origin of textiles and textile articles falling within Section XI of the combined nomenclature, OJ. 1991 L130/18.
     102. 13.Commission Regulation (EEC) 1365/19 of 24 May 1991, on determining the origin of cotton linters, impregnated felt and nonwovens, articles of apparel of leather, footwear and watch straps of texticles, OJ 1991 L130/28.
     103. 14. Commission ,Regulation (EEC) 861/71 of 27 April 1971, on
     104. determining the origin of tape recorders` OJ 1971 L95/
     105. 11 0
     106. 15. Commission Regulation (EEC) 2632/70 of 23 December 1970
     107. , on determining the origin of radio and television receivers`
     108. OJ L279/35 o
     109. 16. Commi ssi on Regul ati on ( EEC) 37/70 of 9 January 1970, on
     110. determining the origin of essential spare parts for use
     111. wi th any pi ece of equi pment ` machi ne ` appa ratus or
     112. vechi cl es di spatched beforehand ` OJ 1970 L7 /6 0
     113. . 17. Commission Regulation (EEC) 315/71of 12 February 1971
     114. , on determining the origin of basic wines intended for
     115. the preparation of vermouth, and the origin of vermouth
     116. , OJ 1971 L36/l0 0
     117. 18. Commission Regulation (EEC) 288/89 of 3 February 1989,
     118. on determining the origin of integrated circuits` OJ
     119. 1989 L33/23 o
     120. 19. Commi ss i on Regul ati on ( EEC) 749/78 of 10 Apri 1 1978` on
     121. the determination of the origin of textiles products fa
     122. -lling within Chapters 51 and 53 to 62 of the Combined
     123. Customs Tariff, OJ 1978 UOll7 0
     124. 20. Council Regulation (EEC) 616/78 of 20 March 1978 ` on
     125. proof of origin for certain textile products falling
     126. within Chapter 51 or Chapter 53 to 62 of the Common Cu
     127. -stoms Tariff and imported into the Community` and on
     128. the cond it ions for the acceptance of such proof, OJ
     129.
     130. 1987 L84/1.
     131. 21.Commission Regulation (EEC) 1039/71 of 24 May 1971 , on determining the origin of certain woven textiles products, OJ 1971 L113/13.
     132. 22. Commission Regulation (EEC) 861/71 of 27 April 1971, on determining the origin of tape recorder, OJ 1971 L95/11.
     133. 23.Pub. L. No. 100-418. §1321, 102 Stat. 1192, adding § 781 to the Tariff Act of 1930, as amended , 19 U.S.C.A § 1677j.
     134. 24. North American Free Trade Agreement, Chapter 4.
     135. 25.U.S Int’l Trade Commision , Standardization of Rules of Origin, Pub. No. 1976. Rep. No. 332-239 at VI (1987) (Preminary), pp.1-20
     136. 26.U.S. Int’l Trade Commision , The Impact of Rules of Origin on U.S Imports and Exports, Pub. No. 1695, May(1985), pp.1-107.
     137.
     138. (四)GATT出版品
     139. 1.Basic Instruments and Selected Documents(BISD), First Supplement ( March 1953), pp. 104-105.
     140. 2. BISD, Second Supplement (January 1954), pp. 53-54.
     141. 3.BISD,Second Supplement( January 1955), pp.94-99.
     142. 4.”European Economic Community Regulation on Imports of Parts and Components”, BISD Suppl. No. 37 pp. 132-199.
     143. 5. Final Act Embodying the Results of the Uruguay Round of
     144. Multilateral Trade Negotiations `Agreement on Rules of
     145. Origin 0
描述 碩士
國立政治大學
國際經營與貿易學系
81351022
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002003788
資料類型 thesis
dc.contributor.advisor 蔡英文zh_TW
dc.contributor.advisor Tsai,Ing Wengen_US
dc.contributor.author (Authors) 賴永聲zh_TW
dc.contributor.author (Authors) Lai,Yung Sengen_US
dc.creator (作者) 賴永聲zh_TW
dc.creator (作者) Lai, Yung Sengen_US
dc.date (日期) 1994en_US
dc.date (日期) 1993en_US
dc.date.accessioned 29-Apr-2016 15:17:48 (UTC+8)-
dc.date.available 29-Apr-2016 15:17:48 (UTC+8)-
dc.date.issued (上傳時間) 29-Apr-2016 15:17:48 (UTC+8)-
dc.identifier (Other Identifiers) B2002003788en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/88313-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營與貿易學系zh_TW
dc.description (描述) 81351022zh_TW
dc.description.abstract (摘要) 原產地規則已形成一項重要的貿易問題,其對商業進口型態與工廠尋求供
     應來源決策之決定有相當影響。因此,企業於尋求最具成本效益之零組件
     購買時,必須考慮零組件和最終產品之原產地將會如何被定義,如此才能
     了解通關條件和關稅適用情形。於選擇製造廠和裝配工廠的設廠地點時,
     企業也必須考慮於最終市場,其產品的原產地將如何被定義,以求能使其
     產品之關稅和非關稅貿易障礙降至最低。企業全球化之增加與各國經濟的
     互相依賴,使得產品原產地的決定變得相當困難。而且,進口產品的差別
     待遇,傳統貿易障礙使用之額外限制,與企業的全球化策略,均使原產地
     規則愈來愈重要。雖然政府目前正在草擬“進口貨品原產地認定標準”草
     案,但目前國內對原產地規則之研究尚屬有限。基於使我國企業界進一步
     了解此重要議題於世界主要貿易體之適用情形,以作為企業於本國與海外
     投資和設廠等決策之參考,以及因應我國加入 GATT 及將成立之世界貿易
     組織( World Trade Organization; WTO)後,於原產地規則之國際多
     邊談判需要,特對產品與生產者之原產地規則,及原產地規則之政治經濟
     學加以探討。最後,再提出個人淺見以供後續研究者及政府決策者於起草
     我國原產地規則時參考 。
zh_TW
dc.description.tableofcontents 第一章 緒論…………………………………...…………………………………………………………………….1
     第一節 研究動機與目的……………………………………………………………………………….1
     第二節 研究方法、範圍暨限制………………………………………………………..………….3
     一、研究方法…………………………………………..……………………………………..……….3
     二、研究範圍…………………………………………………………………..…………………..….4
     三、研究限制………………………………………………………………….……………………….4
      第三節 論文架構……………………………………………………………….………………………….5
     
     第二章 原產地規則與貿易保護政策工具……………………………………..…………………….7
     第一節 原產地規則之簡介……………………………………………………………….………….7
     一、原產地規則之定義………………………………………………………………….……….7
     二、原產地規則之類型……………………………………………………………….………….7
     三、原產地規則之理論……………………………………………………………………….….8
     四、原產地規則之目的………………………………………………………………..……….10
      第二節 原產地規則之國際調和過程………………………………………………………….11
      一、1950年代初期之國際調和…………………………………………………………….11
      二、京都公約………………………………………………………………………………..……….13
      三、烏拉圭回合產品原產地規則的起草…………………………………...………….15
      第三節 決定產口原產地之標準………………………………………………………...……….16
      一、概論……………………………………………………………………………………..………….16
      二、實質轉型標準………………………………………………………………………………….17
      三、附加價值標準………………………………………………………………………………….20
      四、特定製程標準………………………………………………………………………………….23
      五、稅則分類變更標準………………………………………………………………………….25
      第四節 原產地規則與貿易政策工具………………………………………………………….32
      一、概論…………………………………………………………………………………….…………….32
      二、原產地規則之政策分析………………………………………………….……………….33
      三、自由貿易區與原產地規則……………………………………………………………….37
      四、原產地規則與”直接非生產性利潤追求行為” ……………………………….38
      五、原產地規則對經濟之影響……………………………………………………………….41
      六、結論…………………………………………………………………………..…………………….49
     
     第三章 美國原產地規則…………………………………………………………………………………….59
     第一節 美國現行之基本原產地規則……………………………………..………………….60
     一、原則………………………………………………………………………………………….…….60
      二、考慮因素………………………………………………………………………….…………….60
      三、分析…………………………………………………………………………………….………….61
      第二節 美國非優惠原產地規則………………..……………………………………………….63
      一、產地標示……………………………………………………………………………………….63
      二、配額限制…………………….……………..………………………………………………….65
      第三節 優惠原產地規則………………………………………………………………………….70
      一、最惠國待遇……………………………………………………………..…………………….70
      二、普遍化優惠關稅制度…………………………………………………………………….72
      三、加勤比海盆地振興方案……………………………………….……………………….75
      四、政府採購……………………………………………………………………………………….75
      五、海外屬地待遇……………………………………………………………………………….77
      六、對外貿易區…………………………………………………………………….…………….77
      七、低度開發國家產品……………………………………………………………………….78
      八、美以自由貿易協定……………………………………………………………………….78
      九、美加自由貿易協定……………………………………………………………………….78
      第四節 北美自由貿易協定………………………………………………………….…………….80
      一、北美自由貿易協定之原產地規則………………………………..……………….80
      二、北美自由貿易協定原產地規則之比較分析………………………………….82
      三、使用原產地規則作為保護工具的產業別……………………………….…….90
      四、北美自由貿易協定原產地規則之效果………………………………..……….93
      第五節 其他與原產地決定有關之體制…………………………………………………….94
      第六節 結論……………………………………………………………………………………………….95
     
     第四章 歐洲共 同體原產地規則……………………………………………..…………………….107
     第一節、 非優惠原產地規則………………………………………..………………………….108
     一、基本原則…………………………………………………….……………………………….108
      二、基本原產地規則………………………………………………………………………….110
      三、原產地標準………………………………………………………………………………….113
      四、原產地之規避……………………………………..……………………………………….120
      五、對從物原產地之推定………………………………………………………….……….121
      六、其他原產地考慮之中立性要件…………………………………………..……….122
      七、管理與程序問題…………………………………………………………………….…….122
      八、產地證明書………………………………………………………………….……………….126
      九、產地證明書與共同體條約第三十條之關聯……………………….……….128
      第二節 原產地與特定貿易措施………………………………………………..………….….129
      一、產地標示…………………………………………………………………….……….……….129
      二、共同體內部貿易限制……………………………………………………….………….131
      三、公共採購……………………………………………………………………………..……….135
      第三節 共同體優惠與非優惠原產地規則之分析…………………………………….138
      一、概論………………………………………………………………………………………..…….138
      二、優惠原產地規則應較嚴格或較寬鬆…………………………………………….139
      三、優惠與非優惠原產地規則之主要差異……………………………..…….….140
      第四節 共同體優惠原產地規則……………………………………………………………...144
      一、共同體優惠產地規則清單………………………………………………..……..….144
      二、優惠原產地規則之共同特點…………………………………………….……..….144
      三、優惠原產益也規則之其他特點……………………………………………..…….145
      第五節 共同體關稅法典………………………………………………………………….……….160
      一、概論……………………………………………………………………………………..……….160
      二、非優惠原產地規則……………………………………………………………………….160
      三、優惠原產地規則………………………………………………………………….……….162
      四、關稅法典委員會…………………………………………………………………….…….162
      五、施行規範………………………………………………………………..…………………….162
      第六節 結論……………………………………………………………………………..……………….163
     
     第五章 原產地規則與反傾銷措施之分析………………………………………….………..….173
     第一節 反傾銷訴訟程序與原產地規則………………………………………..………….173
     一、概論…………………………………………………………………………………………..….173
      二、歐洲共同體反傾銷措施與原產地規則…………………………………….….177
      三、共同體反規避條款與原產地規則…………………………………………….….191
      四、美國反傾銷措施與原產地規則…………………………………………..……….204
      第二節 反傾銷措施與原產地規則之未來發展…………………………….………….209
      一、原產地規則與本國產業之定義…………………………………………………...209
      二、原產地規則與反傾銷措施的規避問題………………………………..…..….210
      第三節 生產者國籍之決定……………………………………………………………………….213
      一、概論…………………………………………………………………………………..………….213
      二、國際法和現存協定上公司的國籍…………………………..……….………….213
      三、服務業貿易之產地規則……………………………………………………………….216
      四、評價……………………………………………………………………………………………...217
      第四節 結論……………………………………………………………………………………..……….218
     
     第六章 GATT原產地規則協定……………………………………………………………………..….229
     第一節 原產地規則協定之適用範圍……………………………………………………….229
     第二節 架構…………………………………………………………………………………..………….230
     第三節 機構………………………………………………………………………………..…………….231
     一、委員會………………………………………………………………………….……………….231
      二、技術委員會………………………………………………………………….……………….231
      第四節 調和過程…………………………………………………………………………..………….232
      一、概論………………………………………………………………………………………..…….232
      二、特定產品原產地規則…………………….…………………………………………….233
      第五節 過渡期間的紀律…………………………………………………………….…………….235
      一、原產地標準……………………………………..…………………………….…………….236
      二、原產地規則之貿易效果……………………………………………….…….……….236
      三、其他紀律……………………………………………………………………….…………….236
      第六節 過渡期間之合作……………………………………………………….……………..….237
      第七節 過渡期間後之紀律………………………………………………………..…………….237
      一、範圍………………………………………………………………………………………..…….237
      二、基本原產地規則……………………………………………………………………….….238
      三、非歧視………………………………………………………………………………………….238
      四、管理………………………………………………………………………………….………….238
      五、公布………………………………………………………………………………….………….238
      六、原產地認定之適用………………………………………………………..…………….238
      七、不得追溯適用………………………………………………………..…………………….239
      八、審查………………………………………………………………………………………..…….239
      九、機密………………………………………………………………………………………..…….240
      第八節 後周和工作完成後,委員會之角色………………………………..………….240
      第九節 優惠原產地規則……………………………………………………………………….….240
      第十節 結論與建議……………………………………………………………………….………….241
      一、CCC助下非優惠原產地規則之協調…………………………………………….242
      二、稅則分類變更標準作為協調的基礎…………………………………………….242
      三、百分比標準計算法的協調……………………………………………………..…….243
      四、程序改良………………………………………………………………………..…………….243
      五、權力導向power-oriented或規則導向rule-oriented架
      構………………………………………………………………………………………………….244
     第七章 我國原產地規則之建立……………………………………………………………………….249
     第一節 我國建立原產地規則之必要性……………………………………………..…….250
     第二節 我國「進口貨品原產地認定標準」草案…………………………………….251
     一、分析…………………………………………………………………………………..………….251
      二、評論…………………………………………………………………………………..………….252
      第三節 其他建議…………………………………………………………………..………………….254
      一、對產品原產地規則之建議………………………………………………………..….254
      二、適用於大陸地區產品之原產地規則…………………………………………….257
      三、適用於港澳地區產品之原產地規則…………………………………………….258
      四、對生產者原產地規則之建議………………………………………….…………….258
      五、對服務業貿易原產地規則之建議………………………………….…………….258
      六、協調談判準備……………………………………………………………………………….259
     
     附錄一 進口貨品原產地認定標準……………………………………………………………..…….263
     
     參考文獻…………………………………………………………………………………………….……………….267
zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002003788en_US
dc.subject (關鍵詞) 原產地zh_TW
dc.subject (關鍵詞) 歐洲共同體zh_TW
dc.subject (關鍵詞) 美國zh_TW
dc.subject (關鍵詞) 關稅暨貿易總協定zh_TW
dc.subject (關鍵詞) Originen_US
dc.subject (關鍵詞) EECen_US
dc.subject (關鍵詞) USen_US
dc.subject (關鍵詞) GATTen_US
dc.title (題名) 原產地規則之探討zh_TW
dc.title (題名) Analysis of Rules of Originen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 1. 黃立著,“經濟與貿易法論叢”,五南圖書出版公司,八十一年9月出版。
     2. “歐體原產地規定及其影響”,經濟部工業局八十二年度專案計劃執行成果報告。
     3. 歐市紡織品原產地規定,紡織業外銷拓展會編印,中華民國八十年十月。
     4. 第三次烏拉圭回合談判研討會會議資料,經濟部國際貿易局,中華民國八十年九月。
     5. 二、英文部分
     6. (一)期刊
     7.
     8. 1. Hironori Asakura` 1993: The Harmonized System and Rules
     9. of Origin` Journal of World Trade` 27 J.W.T. 4, Audust
     10. , pp.6-21 °
     11. 2. Harold Owen Beede` 1990: The EEC Rules-of-Origin "Game
     12. “: Can Non -Members Pl ay ? ,Suffolk Transnational Law
     13. Journal, 14 Suff.Transnat`l L.J. l` Fall, pp.80-126 o
     14. 3. Jean-Francois Bellis` Edwin Vermulst and Paul Waer`
     15. 1989: Further Changes in the EEC Anti -dumping Regulation
     16. : A Codification of Controversial Methodologies`
     17. Journal of World Trade` 23 J.W.T. 2, pp.21-34
     18. 4.Lynn S. Baker, 1993: Comments on NAFTA’s Customs Procedures for Certificates of Orgin, United States-Mexico Law Journal , 1 U.S. –MEX.L.J.,SYMPOSIUM,pp.165-166.
     19. 5.Chong Ju Choi, 1991: A Comment on Vermulst’s and Waer’s “European Community Rules of Origin as Commercial Policy Instruments?”, Journal of World Trade, 25 J.W.T. 6,December, pp. 131-133.
     20. 6.Fre’de’ric P. Cantin and Andreas F. Lowenfeld, 1993: Rules of Origin , the Canada-US. FTA and the Honda Case, The International Lawyer, 87 The Int’l Law.3, July, pp.375-390.
     21. 7. Discussion of Border Enforcement Issues and the Rules of Origin, United States-Mexico Law Journal , 1 U.S. MEX.L.J., SYMPOSIUM, pp.167-170
     22. 8.Richard D. English, 1992: The Europan Single Market: A Challenge to the World Economy, Suffolk Transnational Law Review , 16 Suff. Transnat’l L.R. 1, pp. 52-54.
     23. 9.Bernard Hoekman, 1993: Rules OF Origin for goods and Services, Conceptual Issues and Economic Considerations Journal of World Trade, 27 J.W.T. 4, August, pp.82-88.
     24. 10. Donald Harrison, Kenneth G. Weigel, 1993: Customs Provisions and Rules of Origin under the NAFTA, The International Lawyer, 27 The Int’l Law . 1: Fall, pp.647-669.
     25. 11. Gary N. Horlick and Geoffrey D. Oliver, 1989: Antidumping and Countervailing Duty Law Provisions of the Omnibus Trade and Competitiveness Act of 1988, Journal of World Trade , 23 J.W.T. 3, pp.5-49
     26. 12. Holmer and Bello, 1989: US Trade Law and Policy Series No.14, The 1988 Trade Bill: Saviour or Scourge of the International Trading System?, The International Lawyer, 23 Int’l Law. Pp.523-532.
     27. 13. Israel’s Free Trade Agreement, The George Washington Journal of International Law and Economics, 24 Geo. Wash.J.Int’l & Econ. , pp.382-388.
     28. 14. George Kieinfeld and Diane Gaylor , 1994: Circumvention of Antidumping and Countervailing Duty Orders through Minor Alterations in Merchandise, Where to Draw the Line? Journal of World Trade , 28, J.W.T. 1, February ,pp. 77-78.
     29. 15. Joseph A. LaNasa III, 1993: Rules of Origin under the North American Free Trade Agreement : A Substantial Transformation into Objectively Transparent Protectionism, Harvard International Law Journal ,34 Harv. Int’l L.J. 2, Spring, pp. 381-406.
     30. 16. John C. Monica , Jr. , 1991: United States Exports with A Japanese Label : Potential Effects of EC.’92 on Automobiles Manufactured by Japanese Companies on U.S. Soil, 24 GEO.Wash, J. Int’l & Econ., pp.623-645.
     31. 17. Michael P. Maxwell, 1989: Formulating Rules of Origin
     32. for Imported Merchandi se : Transformi ng the Substant i a 1
     33. Transformation Test` The George Washington Journal of
     34. International Law and Economics` 23 Geo.Wash.J.Int`l &
     35. Econ. 1, pp. 669 -693 0
     36. 18. Manuel Gal icia R. 1993: Comments on the Advantages and
     37. Disadvantages of the NAFTA Rules of Origin United
     38. States -Mex i co Law Journa 1 ` 1 U. S. -MEX. L. J.` SYMPOS r UM
     39. , pp. 163 -164 0
     40. 19. Matthew McOueen ` 1982: Lome and the Protective Effect
     41. of Rules of Origin` Journal of World Trade Law` 16 J.
     42. W. T .L. 2, March/April, pp.1l9-132 o
     43. 20. Jacques Nusbaumer` 1979: Origin Systems and the Trade
     44. of Developing Countries` Journal of World Trade Law`
     45. 13 J.W.T.L. 1, January/February` pp.34-46 o
     46. 21. David Palmeter ` 1987 : Rules of Origin or Rules of
     47. Restriction ? A Commentary on a New Form of Protec tionism`
     48. Fordham International Law Journal ` 11 Ford
     49. -ham Int`l L.J. 1,2 0
     50. 22. N. David Palmeter` 1993: Pacific Regional Trade Liber
     51. -al ization and Rules of Origin` Journal of World Trade
     52. , 27 J.W.T.5, October` pp.49-62 0
     53. 23. N. David Palmeter` 1990: The U.S. Rules of Origin Proposal
     54. to GATT: Monotheism or Polytheism? ` Journal of
     55. World Trade` 24 J.W.T. 2, April, pp.25-36 o
     56. 24. N.David Palmeter, 1987 : Rules of Origin or Rules of Restriction? A Commentary on a New Form of Protectionism, Fordham International Law Journal , 11 Fordham Int’l L.J. 1,2, PP.4.
     57. 25.Jimmie V. Reyna, 1993: A Preliminary of the Operation and Effect of the NAFTA Rules of Origin, United States-Mexico Law Journal , 1 U.S. –MEX.L.J. , SYMPOSIUM.pp. 127-161.
     58. 26. David Stepp. 1984: The 1984” Country of Origin” Regulations for Textile Imports: Illegal administrative Action Under Domestic and International Law ? , 14 Ga. J. Int’l & Comp. L. pp.573-595.
     59. 27. Frank Schoneveld, 1992: The EEC and Free Trade Agreement – Stretching the Limits of GATT Exceptions to Nodiscriminatory trade , Journal of World Trade, 26 J.W.T. 5, October, PP. 75-76.
     60. 28. John P. Simpson, Reforming Rules of Origin, Journal of Commerce, 4 October 1988, pp. 12A ,col.2.
     61. 29. John P.Simpson, 1994: North American Free Trade Agreement – Rules of Origin, Journal of World Trade, 28 J.W.T. 1, February, pp. 33-41.
     62. 30. Edwin A. Vermulst, 1992: Rules of Origin as Commercial Policy Instruments-Revisited , Journal of World Trade, 26 J.W.T. 6, December, pp.62-102.
     63. 31. Edwin Vermulst and Paul Waer, 1990: European Commun-
     64. ity Rules of Origin as Commercial Policy Instruments?
     65. Journal of World Trade` 24 J.W.T. 3` June` pp.55-99 o
     66. 32. Gerwin Van Gerven` 1988: New Anti-Circumvention Rules
     67. in EEC Anti -dumping Law` The International Lawyer` 22
     68. Int`l Law.` pp.809-828 o
     69. 33. Kenneth G. Weigel `1993: Significant New Developments
     70. Every Business Lawyer Should Know About Customs Law `
     71. The International Lawyer` 27 The Int`l Law. 1, Spring
     72. , pp.177-188 o
     73. (二)書籍
     74. 1. R. C. Hi ne ` The Pol it i ca 1 Economy of European Trade: An
     75. Introduction to the Trade Pol icies of the EEC` Distributed
     76. by Harvester Press ( 1985) 0
     77. 2. John H. Jackson` Wor 1 d Trade and the Law of GATT ( 1969)。
     78. 3. John H. Jackson` The Worl d Trad i ng System ( 1989) 0
     79. 4. D. Lasok` The Customs Law of the European Economic Com
     80. -muni ty ( 1990) 0
     81. 5. Rules of Origin in International Trade: A Comparative
     82. Study` Edwi n Vermul st ` Paul Waer and Jacques Bourgeoi s
     83. (eds.) , the University of Michigan Press (1994) 0
     84. 6. Stephen Weatheri 11 and Paul Beaumont` EC Law` Pengui n
     85. Group Published (1993) 0
     86. 7. Nicholas A Zaimis ,1992: E`uropean Practice Library,
     87. EC Rules of Origin, Chancery Law Publishing.
     88. (三)政府出版品
     89. 1. Council Regulation (EEC) 802/68 of 27 June 1968, on the common definition of the concept of the origin of goods, OJ 1968 L148/1.
     90. 2. Commission Regulation(EEC) 2454/93 of 2 July 1993, laying down provisions for the implementation of Council Regulation (EEC) 2913/92 establishing the Community Customs Code, OJ 1993 L253
     91. 3.Council Regulation (EEC) 2913/92 of 12 October 1992,establishing the Community Customs Code, OJ 1992 L302/1.
     92. 4.Council Regulation (EEC) 1318/71 of 21 June 1971, amending Regulation (EEC) 820/68 on the common definition of the concept of the origin of goods, OJ 1971 L139/6.
     93. 5.Council Regulation (EEC) 456/91 of 25 February 1991, amending Regulation (EEC) 802/68 on the common definition of the concept of the origin of goods. OJ 1991 L54/4.
     94. 6.Commission Regulation (EEC) 3620/90 of 14 December 1990, on determining the origin of the meat and offals, fresh, chilled of frozen , of certain domestic animals , OJ 1990 L351/25.
     95. 7. Commission Regulation ( EEC) 2883/90 of 5 October 1990.
     96. On determining the origin of grape juice, OJ 1990 L276/13
     97. 8.Commission Regulation (EEC) 2884/90 of 5 October 1990 , on determining the origin of certain goods produced from eggs, OJ 1990 L276/14.
     98. 9. Commission Regulation (EEC) 3561/90 of 11 December 1990, on determining the origin of certain ceramic products ,OJ 1990 L347/10.
     99. 10. Commission Regulation (EEC) 2071/89 of July 1989, on determining the origin of photocopying apparatus, incorporating an optical system or of the contact type , OJ. 1989 L196/24.
     100. 11.Commission Regulation (EEC) 3672/90 of 18 December 1990 , on determining the origin of ball, roller or needle roller bearings , OJ 1990 L 356/30.
     101. 12. Commission Regulation (EEC) 1364/91 of 24 May 1991, determining the origin of textiles and textile articles falling within Section XI of the combined nomenclature, OJ. 1991 L130/18.
     102. 13.Commission Regulation (EEC) 1365/19 of 24 May 1991, on determining the origin of cotton linters, impregnated felt and nonwovens, articles of apparel of leather, footwear and watch straps of texticles, OJ 1991 L130/28.
     103. 14. Commission ,Regulation (EEC) 861/71 of 27 April 1971, on
     104. determining the origin of tape recorders` OJ 1971 L95/
     105. 11 0
     106. 15. Commission Regulation (EEC) 2632/70 of 23 December 1970
     107. , on determining the origin of radio and television receivers`
     108. OJ L279/35 o
     109. 16. Commi ssi on Regul ati on ( EEC) 37/70 of 9 January 1970, on
     110. determining the origin of essential spare parts for use
     111. wi th any pi ece of equi pment ` machi ne ` appa ratus or
     112. vechi cl es di spatched beforehand ` OJ 1970 L7 /6 0
     113. . 17. Commission Regulation (EEC) 315/71of 12 February 1971
     114. , on determining the origin of basic wines intended for
     115. the preparation of vermouth, and the origin of vermouth
     116. , OJ 1971 L36/l0 0
     117. 18. Commission Regulation (EEC) 288/89 of 3 February 1989,
     118. on determining the origin of integrated circuits` OJ
     119. 1989 L33/23 o
     120. 19. Commi ss i on Regul ati on ( EEC) 749/78 of 10 Apri 1 1978` on
     121. the determination of the origin of textiles products fa
     122. -lling within Chapters 51 and 53 to 62 of the Combined
     123. Customs Tariff, OJ 1978 UOll7 0
     124. 20. Council Regulation (EEC) 616/78 of 20 March 1978 ` on
     125. proof of origin for certain textile products falling
     126. within Chapter 51 or Chapter 53 to 62 of the Common Cu
     127. -stoms Tariff and imported into the Community` and on
     128. the cond it ions for the acceptance of such proof, OJ
     129.
     130. 1987 L84/1.
     131. 21.Commission Regulation (EEC) 1039/71 of 24 May 1971 , on determining the origin of certain woven textiles products, OJ 1971 L113/13.
     132. 22. Commission Regulation (EEC) 861/71 of 27 April 1971, on determining the origin of tape recorder, OJ 1971 L95/11.
     133. 23.Pub. L. No. 100-418. §1321, 102 Stat. 1192, adding § 781 to the Tariff Act of 1930, as amended , 19 U.S.C.A § 1677j.
     134. 24. North American Free Trade Agreement, Chapter 4.
     135. 25.U.S Int’l Trade Commision , Standardization of Rules of Origin, Pub. No. 1976. Rep. No. 332-239 at VI (1987) (Preminary), pp.1-20
     136. 26.U.S. Int’l Trade Commision , The Impact of Rules of Origin on U.S Imports and Exports, Pub. No. 1695, May(1985), pp.1-107.
     137.
     138. (四)GATT出版品
     139. 1.Basic Instruments and Selected Documents(BISD), First Supplement ( March 1953), pp. 104-105.
     140. 2. BISD, Second Supplement (January 1954), pp. 53-54.
     141. 3.BISD,Second Supplement( January 1955), pp.94-99.
     142. 4.”European Economic Community Regulation on Imports of Parts and Components”, BISD Suppl. No. 37 pp. 132-199.
     143. 5. Final Act Embodying the Results of the Uruguay Round of
     144. Multilateral Trade Negotiations `Agreement on Rules of
     145. Origin 0
zh_TW