联合国贸易发展委员会-为最不发达国家世贸组织集团编写的关于优惠原产地规则的技术说明汇编二（英）-2023.5-31页_973kb

Summary of Technical Notes II on Preferential Rules of Origin for LDCs

• Introduction: The United Nations Conference on Trade and Development (UNCTAD) compiles this compendium to support Least Developed Countries (LDCs) in utilizing trade preferences under multilateral and regional agreements. Based on the Nairobi Decision (2015), the focus is on enhancing rules of origin (RoO) for DFQF schemes, aiming to increase trade utilization, simplify procedures, and align with Sustainable Development Goals (SDGs). UNCTAD's program includes research, tool development (e.g., web-based monitoring tools), and capacity-building to assist LDCs in WTO rules of origin discussions.

• Ad Valorem Criterion: Current practices use ad valorem percentages for substantial transformation, but inconsistencies exist. The Nairobi Decision mandates using a value-of-non-originating-materials method, allowing up to 75% non-originating content with deductions for insurance and freight costs. Key issues include varying calculation methodologies (e.g., value-added vs. value-of-materials), lack of uniform percentage thresholds, and administrative burdens. LDC recommendations emphasize standardizing calculation to ex-works/FOB prices and enabling deductions for transport costs in landlocked and SIDS countries.

• Rules of Origin Based on Change of Tariff Classification: The Nairobi Decision requires preferring simple CTC changes (CTH or CTSH) and tolerance allowances. Current practices in countries like Japan are overly restrictive, with exceptions dominating general rules and stringent product-specific requirements leading to underutilization. Japan's GSP utilization rates are high but uneven; reforms are suggested, such as eliminating double transformation rules and ensuring consistency with global value chains. Best practices advocate for simplifying CTC criteria and allowing broader cumulation.

• Documentary Requirements: The Bali (2013) and Nairobi (2015) decisions call for simple, transparent documentation with self-certification options to reduce administrative burdens. Countries like the EU, Canada, and the US permit self-certification, enhancing trade facilitation. However, non-QUAD members (e.g., China, Japan) require official certificates, increasing compliance costs. LDCs advocate for universal self-certification for small consignments and simplified forms, noting that mutual cooperation and monitoring can reduce fraud.

• Preliminary Examination of UK DCTS Rules: The UK's new Developing Countries Trading Scheme aims to simplify PSROs, increase cumulation possibilities, and raise the non-originating material threshold to 75%. Positive aspects include duty-free access for all LDC products. However, clear methodologies for ad valorem calculations and cumulation rules are needed, particularly regarding deductions for freight costs and integration with regional agreements like AfCFTA. LDCs welcome the reforms but call for broader adoption by other WTO members under the MC12 mandate.

In conclusion, the compendium underscores the need for ongoing reforms by preference-granting countries to implement Nairobi Decision requirements, enhance transparency, and facilitate LDC participation in global trade to achieve development goals and SDG 17.12. Further dialogue and specific case analyses are recommended.