论原产地规则中的"实质性改变"标准

原产地规则是为确定货物原产地而实施的法律制度.在国际贸易中,由于各国均在来自不同产地的货物间实施差别待遇,原产地规则已不单纯是技术性问题,而演变为一种贸易政策工具.本文结合WTO<原产地规则协定>以及欧美立法经验,对原产地规则中的实质性改变标准进行了深入剖析,最后,作者指出,我国应借鉴国际先进经验,完善立法,为经济发展服务.

On Substantial Transformation of Rules of Origin

Rules of origin are the laws applied to deternine the country of origin of goods.Differential treatment of goods according to the country of origin is a fact in international trade, therefore, rules of origin are not simply a technical matter, but a tool of trade polity. Based on the Agreement on Rules of Origin and the laws applied by EU and U.S.A, the present paper has made some analyses of the criterion of substantial transfomation. In addition, the author thinks that we should modify the laws to pursue economic objectives.