【摘要】 《区域全面经济伙伴关系协定》(RCEP)的原产地累积规则使得贸易商可以在15国范围内实现区域累积,这使得优惠关税的享受更为便利。通过对比RCEP与其他经贸协定的原产地累积规则,本文指出,RCEP的原产地累积规则在目前阶段为区域内的非完全累积规则,今后有可能发展为完全累积规则。RCEP的原产地累积规则既适用于增值标准,也适用于非增值标准。在存在关税差异的情况下,原产地累积规则存在一些特殊规定。企业应当全面掌握相关规则以便灵活运用。更多还原

【Abstract】 The accumulation rules of origin in the Regional Comprehensive Economic Partnership(RCEP) agreement enables exporters to achieve regional accumulation within 15 countries, which makes it more convenient to enjoy preferential tariffs. By comparing the accumulation rules of origin in the RCEP agreement with other free trade agreements, this paper points out that the accumulation rules of origin in the RCEP agreement are incomplete accumulation rules in the region at present, and may develop into complete accumulation rules in the future. The accumulation rules of origin in the RCEP agreement are applicable to both value-added standards and nonvalue-added standards. In the case of tariff differential, there are some special provisions in the accumulation rules of origin. Enterprises should master the relevant rules in order to use them flexibly.更多还原