《区域全面经济伙伴关系协定》（Regional Comprehensive Economic Partnership, RCEP）的核心目标是切实大幅降低关税，加强国际贸易合作。RCEP一共分为20章。其中与外贸企业切身利益最密切相关的是其第三章，分为第一节原产地规则及第二节签证程序两部分。第二节规定的签证程序从货物出口、进口报关、海关核查等多个维度为企业如何利用规则享受优惠关税、规避法律风险做出了详细指引。
原产地规则是判断各缔约方的货物能否享受到RCEP优惠关税待遇的基本标准，内容规定较为繁琐。先易后难，笔者先带您从原产地规则第二部分——签证程序出发，看看这些规定对外贸企业有哪些利好。
一、原产地证明
RCEP第三章第二节第十六条规定了原产地证明的两种类型，即原产地证书和原产地声明。
在我国，原产地证书需要向海关申请签发，申请企业需要在每单货物发运前通过国际贸易“单一窗口”（https://new.singlewindow.cn/）向海关提出申请，提前至少3个工作日由本人或委托他人到现场提供资料完成审核，资料涉及证书签发申请、申请人填制好的原产地证书及出口货物的商业发票。海关签发证书后企业便可以此为凭证在RCEP协定区域内（中日韩澳新及东盟十国）享受规定的优惠关税待遇。
原产地证书的优势在于其普适性，任何出口企业都可向海关申请签发，同时也因为其“一单一签”的特点，也便于海关监管核查。但是其缺点也显而易见，即对于大型出口企业而言。如果每一运单都须向海关申请原产地证书将会大大影响货物的出口效率，同时也增加了海关的工作量。相较而言，原产地声明制度则很好地协调了“效率与公平”的关系，向海关申请获得“经核准出口商”资质的企业可自主签发原产地声明，无需再向海关申请签发原产地证书。
原产地声明以企业信用为根基，是海关给予经核准出口商的特权。而企业若想成为经核准出口商，则必须满足以下比较严格的标准：（1）依法登记注册；（2）熟知原产地规则；（3）具备符合缔约方法律法规要求的出口资质；（4）在出口缔约方主管部门的风险管理合规记录良好；（5）具备完善的记账和簿记制度。若满足以上标准，方可向海关申请资格。经海关核准后，企业可自主开具货物的原产地声明，并具有与原产地证书同等的效力。原产地声明制度不仅大大降低了企业等待审批的沉默成本，提高了贸易效率，还通过以信用担保声明的方式，促使企业合规经营，诚信守法，实现了海关与企业的“双赢”。
二、背对背原产地证明
RCEP第三章第二节第十九条提出了背对背原产地证明制度，所谓背对背原产地证明指的是货物运输过程中，由中间缔约方的经核准出口商或签证机构根据初始原产地证明，在不进行实质加工的前提下开具背对背原产地证明，从而使货物在带有原产地资格的情况下继续拆分、包装、流通至他国，并继续享受优惠关税待遇。背对背原产地证明相当于给商品“贴标”，不改变货物的原产地来源与资质，其既可以由出口国企业在货物中转时申请中间国签证机构出具，例如中国通过中老铁路出口至泰国的货物可在老挝万象南站进行换装时向万向海关申请；也可以是经核准的中间国企业在协定区域内从事转口贸易时主动出具，例如泰国企业将马来西亚的橡胶进口分装后，可再转口出售给中国汽车厂时开具背对背原产地声明，极大地方便了货物的区域批发与分销，促进区域内产业的合理布局。
此外，背对背原产地证明制度还与RCEP第三章第一节第十五条规定的直接运输规则相对应，即途经第三国的原产货物想要在物流中保持其原产资格，必须满足以下条件：（1）除装卸、重新包装、储存和其他必要操作等物流活动外，未再进行任何进一步加工；（2）在第三方海关监管之下。“背对背”即是声明了该批货物途经第三国“未再进行任何进一步加工”，符合直接运输规则。
三、申请享受优惠关税待遇
RCEP第三章第二节第二十二条规定了进口商可凭有效的货物原产地证明向海关申请优惠关税待遇，同时货物完税价格不超过200美元的可不提交证明，但企业不得为了规避提交而将货物拆分为200美元以下的多个部分报关。
协定第二十三条规定了进口后企业申请享受优惠待遇须向海关提交货物的原产地证明，同时假设了因为非进口商原因导致的原产地证明无法在进口报关时提供的情况，例如出口商的原产地证书损毁，进口商可提供担保或缴全税款，待障碍消除后凭有效原产地证明向海关申请退还因出现障碍未享受优惠关税待遇而多付的税款或担保。
四、核查程序
RCEP第三章第二节第二十四条规定了核查程序。国际贸易的持续发展离不开各缔约方签证机构的协调核查，签证机构的核查须出于确定进口货物是否具备原产资格的目的，方可书面要求进口商或出口商于30-90日内提供相应补充信息协助核查；也可以书面要求出口缔约方主管部门配合开展对出口商经营场所的核查访问，出口商和主管部门须于30日内答复。
协定第二十五条紧接着规定了“拒绝给予优惠关税待遇”。既然协定建立在各国平等互惠的基础上，如果一国签证机构提出的核查要求被拒绝，协定赋予了该国确定货物不符合原产资格，并拒绝继续给予优惠关税待遇的权利。
总的来说，RCEP签证程序对进出口企业而言可谓是重大利好。特别是经核准出口商自行出具原产地声明与背对背原产地证书机制的启动，减少了进出口贸易中的阻碍，对更多企业参与、从事国际贸易，促进了协定内各国的经贸往来和产业协作提供了巨大动力。
B&R | Introduction to The Operation Procedures of Origin Certification in RCEP
The core objective of the Regional Comprehensive Economic Partnership Agreement is to significantly reduce tariffs and strengthen the cooperation of international trade. RCEP is divided into 20 chapters, of which the most relevant to foreign trade enterprises is its Chapter 3, which is divided into two parts, including the Rules of Origin and Operational Certification Procedures. The Section 2 of RCEP provides detailed guidelines on how enterprises can use the rules to enjoy preferential tariffs and avoid legal risks from multiple dimensions, such as export of goods, import customs declaration and customs verification.
The rules of origin, which are cumbersome in content, are the basic criteria for judging whether the goods of each Party can enjoy preferential tariff treatment under RCEP. Easy before difficult, the author of this article will take you from the second part of the Rules of Origin - Operational Certification Procedures, to catch what benefits these provisions for foreign trade enterprises.
1. Proof of Origin
Chapter 3, Section 2, Article 16 of RCEP stipulates two types of Proof of Origin, namely Certificates of Origin and Declaration of Origin.
In China, Certificate of Origin needs to be applied to Customs. Enterprises need to apply to Customs through the “Single Window for International Trade” (https://new.singlewindow.cn/) before each single shipment of goods. Then at least 3 workdays in advance by self or entrusted to provide material on site to complete the audit, which includes the application for issuance of the certificate, the applicant to fill out the Proof of Origin and the commercial invoice of export goods. Once the certificate has been issued by Customs, enterprises can use it as a proof of preferential tariff treatment in the RCEP region (China, Japan, Korea, Australia, New Zealand and the ten ASEAN countries).
The advantages of the Certificate of Origin lie in its universality, in that any exporting enterprise can apply for its issuance, while its “one-one” mode facilitates customs supervision and verification. At the same time, it has obvious disadvantages for large exporters. For example, it greatly affects the efficiency of exporting goods and increases the workload of Customs if each waybill has to be certified by Customs. In contrast, the Declaration of Origin system is well coordinated with the relationship between “efficiency and fairness”, and the export enterprises certified by the customs can issue the declaration independently.
Corporate credit is the basis for obtaining a Declaration of Origin, a privilege granted by Customs to approved exporters. If a company wishes to become an approved exporter, it must meet the following: a) that the exporter is duly registered in accordance with the laws and regulations of the exporting Party; b) that the exporter knows and understands the rules of origin as set out in this Chapter; c) that the exporter has a satisfactory level of experience in export in accordance with the laws and regulations of the exporting Party; d) that the exporter has a record of good compliance, measured by risk management of the competent authority of the exporting Party; e) that the exporter has a well-maintained bookkeeping and record-keeping system. After approval by Customs, enterprises can independently issue a Declaration of Origin for goods with the same effect as a Proof of Origin. The Declaration of origin system not only greatly reduces the time cost of enterprises and improves trade efficiency, but also promotes the compliance of enterprises through the credit guarantee, good faith and compliance with the law, realizing a “win-win” for both customs and enterprises.
2. Back-to-Back Proof of Origin
A back-to-back Proof of Origin system is proposed in Article 19 of Chapter 3 of RCEP. It means that the exporter and customs of the intermediate parties can issue back-to-back Proof of Origin according to the initial Proof of Origin without processing, so that the goods can continue to be split, packaged, circulated to other country and enjoy preferential tariffs with the qualification of origin. Back-to-back Proof of Origin is equivalent to “labeling”, that is, it does not change the origin of goods, qualifications. On the one hand, the enterprises in the exporting country apply for the Proof of Origin issued by the customs of the intermediate country when the goods are in transit. For example, Chinese goods exported to Thailand through China-Laos Railway can apply for back-to-back Proof of Origin from Vientiane Customs when changing in Vientiane, Laos. On the other hand, enterprises in the intermediate countries take the initiative to issue the certificate when they engage in re-export trade in the agreement area. For example, Thai enterprises importing and re-exporting Malaysian rubber to Chinese automobile factories, which greatly facilitates the regional wholesale and distribution of goods and promotes the rational layout of industries in the region.
Back-to-back Proof of Origin system corresponds to the direct transport rules set out in Chapter 3, Article 15 of the RCEP, that is to say, an originating good shall retain its originating status if the following conditions have met: a) have not undergone any further processing in the intermediate Parties or the non-Parties, except for logistics activities such as unloading, reloading, storing, or any other operations necessary to preserve it in good condition or to transport it to the importing Party; b) remains under the control of the customs authorities in the intermediate Parties or the non-Parties. "Back-to-back" is a statement that the shipment passed through a third country "without any further processing", in compliance with the direct shipping rules.
3. Claim for Preferential Tariff Treatment
Chapter 3, Section 2, Article 22 of RCEP stipulates that the importer shall apply to the customs for preferential tariff treatment with a valid Proof of Origin. In addition to this provision, the importing Party may not require a Proof of Origin if the customs value of the importation does not exceed US$ 200. Of course, the enterprise shall not split the goods into multiple parts below US$ 200 for import in order to avoid submission.
Article 23 of the agreement stipulates that post-importation enterprises claiming for preferential tariff treatment must submit to the customs Proof of Origin of the goods. The agreement also assumes that the Proof of Origin cannot be provided at the time of import customs clearance due to non-importer reasons, such as the destruction of the exporter's Proof of Origin, the importer can provide a guarantee or pay the full duty, and apply for a refund of any excess duties, deposit, or guarantee paid as the result of the good having been granted preferential tariff treatment due to the obstacle after the elimination of the obstacle with a valid certificate of origin.
4. Verification Procedure
RCEP Chapter 3, Section 2, Article 24 provides for the verification procedures. The continued development of international trade cannot be achieved without coordinated verification by the issuing body of the Parties. The verification of the issuing body shall be for the purpose of determining whether the imported goods have the qualification of origin, may request in writing the importer or exporter in 30-90 days to provide the corresponding additional information to assist in the verification; may also request in writing the competent authorities of the exporting Party to cooperate in the verification visit to the premises, the exporter and the competent authorities must respond within 30 days.
Next, Article 25 of the Agreement provides for the denial of preferential tariff treatment. Since the agreement is based on the equality and reciprocity among countries, if a country's customs verification request is rejected, the country will be able to refuse to continue to give preferential tariff treatment.
In general, Operational Certification Procedures can be greatly beneficial to foreign trade enterprises. In particular, the start of the enterprise Self-declaration and back-to-back Certificate of Origin mechanism, which not only reduces the obstacles in import and export trade, but also provides a great impetus for more enterprises to participate, engage in international trade, and promote economic exchanges and industrial collaboration among countries within the agreement.
本期撰稿：惠 乾
本期译稿：冬 冬
本期编辑：尤 喆
