MỘT SỐ NỘI DUNG VỀ QUY TẮC XUẤT XỨ TRONG HIỆP ĐỊNH TPP
[1]
!"#$"
%&'"#()*#+(,&-"#
.*/0(",$1("#+(2133
Tóm tắt:45,%6"78.5"(9.7 "71(,5*:4;<"5(=6"&-"#
>?7&@*ABC($"2D+8",8",%+"#"EFGHIJK,"K(A4"#L4M",%)"#
,%+"#(9.7 "*NO(<"L4M",P(L4;7 ":4Q,:R7S;O8"T"#L4;7 "
8"#NM:4Q,CU4*V".W(7&@*75.R"#"$4*5*A+M""#(9.41"
7&@*&X"#R*,4$L4M"&47Y(,Z+(9.7 ""8;J=8([($,"8;"\
*4"#*Q."K(A4"#[8*5*[]"A^"#L4;,_*:4Q,:R&47Y("\#(`.*5*
A+M""#(9.(9,M"M"*N"#,($.*]"[8CM(,5*7&@*"T"#O@(
/*[8&47Y(*aM(9.7 ""8;J
Từ khóa: Quy tắc xuất xứ (rules of origin), Hiệp định TPP
1. Thế nào là quy tắc xuất xứ và quy tắc xuất xứ ưu đãi?
Xuất xứ hàng hóaO8"&P*+b*[c"#OY",d"-(2W":4Q,%M,+8"eK
8"#NM+b*"-(,B*(9"*f"#7+"*$e($"*-eW"*41(*c"#71([P(
8"#NM,%+"#,%&'"#@.*N"(g4"&P*+b*[c"#OY",d,M#(M[8+
L45,%6"2W":4Q,%M8"#NM7NJ4;,_*:4Q,:RO8*5*L4;,_**V",($,7h
:5*7 ":4Q,:R*aMK,2W".UJ
Quy tắc xuất xứ,&'"#7&@*5.A^"#[8.S"e(9,,8"M(O+(
L4;,_*:4Q,:RCf"#&47Y(>"+"i.%ZjZ%Z",(MO%4OZ2+j+%(#("?[8L4;,_*
:4Q,:R&47Y(>.%ZjZ%Z",(MO%4OZ2+j+%(#("?J4;,_*:4Q,:RCf"#&47Y(
7&@*2kA^"#7h:5*7 ":4Q,:R*aM8"#NM"].CU4,l"T"#"&P*
8L41*#(M7N*NL4M"9,&-"#(,f"#,&'"#+b*L4M"9,1(49
L41*JS;O8*f"#*^*/"7h,/",+5"R*,4$L4M"75"[8+8"#"].
CU4+b*.^*[^^*7/*,1"#C<,&-"#([84M2_*/".aJ
Quy tắc xuất xứ ưu đãi7&@*2kA^"#7h:5*7 ":Z8"#NM"].CU4
,l*5*"&P*,8"[(<"*aM(9.7 ",&-"#(,BA+2+"#.&-"#M;
C4[B**N7&@*&X"#R*,4$L4M"&47Y(M;Cf"#Jm@(/*,%B*,($.[8
sinh trưởng hoàn toàn hoặc được sản xuất toàn bộ7&@*OQ;,l7Q,+b*
7&@*,4+*2W":4Q,*$e($",%+"#OY",d*aMK,M;*aM"(g4
&P*,8"[(<"JT"#8"#NM2W".U"&[];7&@*#)(O8*N:4Q,:R
,+8"eK[87&@*&X"#&47Y(,4$L4M",Z+(9.7 ",&-"#(,BA+
C(:4Q,CU42M"#*5*, ,%&'"#*aM"M4J4;,_*"8;,&'"#7&@*[($,
,_,O8•}•+O;+e,M("ZAJZ+L4;7 "*aM(9,ML4;,_*"8;7&@*
#)(O8L4;,_*[g8"#NM*N:4Q,:R,4V",`;J
W".U*N:4Q,:R,+8"eK,%+"#OY",d*aMK,+b**5*"&P*,8"
[(<",Z+,%&'"#@."8;,&'"#7&@**5*(9.7 "opL4;7 "eM+#!~
(J 0+5"#2W"7&@**($,:4Q,,(7N€
((J M4L4W"T"#8"#NM7&@*:5*7 ",%+"#9,1"#8(yM
7&@*,%!"#[8,4+*,(7N€
(((J K"#[],21"#7&@*2("%M[8"4f(A&•"#,(7N€
([J W".U,47&@*,l2E"e_"75"et;75"e_,+b*"4f(,%!"#
,4‚W(2W",(7N€
[J W".U>*5#(5.:5*[8*5*O+(W(2W"C5*?75"e_,,l[c"#e(h"
e\"#,847&@*7E"#Cz+b*#(O(*aMK,&P*,8"[(<"[8,%Z+
*'*aM&P*,8"[(<"7N€
[(J W".U7&@**$e($"[8q+b*7&@*2W":4Q,,l*5*2W".U7&@*
L4;7 ",(C+W"Z"#M;,%<",847&@*7E"#Cz+b*#(O(*aMK,
&P*,8"[(<"[8,%Z+*'*aM&P*,8"[(<"7N€
[((J W".U7&@*CM(,5*eX(&P*,8"[(<"+b*,h"S"*aM
&P*,8"[(<",l75;e(h"+b*A&P(75;e(h"e<""#+8([c"#OY"
W(*aM&P*,8"[(<"7N[P(7(g4C(9"&P*,8"[(<"7N*NL4;g"
CM(,5*[c"#75;e(h"7N€
[(((J W".U7&@*CM(,5*,lC+W"#Cf"#[P(7(g4C(9""N7&@*e_,
eX(&P*,8"[(<"+b*,h"S"*aM&P*,8"[(<"[8Cf"#
7&@**$e($",%+"#OY",d*aMK,&P*Cf"#,8"[(<"€
(:J $,W([8.$O(94*N"#4!"#1*,l~
>(?L45,%6"2W":4Q,,(7N€+b*
Y21,Z+*&-"#>F*T21?,&'"#7&@*#)(,_,O8+b*}
M"#Z,+*M.,Z%€*4;h"7d(,Z+^*+b*"N>{*T21?O8}
M"#Z,+ZMA("#€*4;h"7d(,Z+,(h4^*+b*.S""N>r*T21?O8
}M"#Z,+24eZMA("#JV4$,*5*L4;,_*:4Q,:R*^,h*+8"#
NM,Z+*5*(9.7 "op*aM+M0n7g42kA^"#*5*AY;21.S"O+(
"8;J
4;,_*:4Q,:R&47Y(8(9,M(9""M;7M"#5.A^"#,Z+(9.7 "
pop,6L4;7 ",S,*W"#4;<"O(94Cf"#*N:4Q,:R2kA^"#7h2W":4Q,%M
8"#+57N,%W(L4ML45,%6"*4;h"7d(Y218"#+5X*Q.e1">{?21
>?J
K,[/A^7-"#(W"[gL4;,_**4;h"7d(Ay"#,4$"&2M4~
4;,_*:4Q,:R~‰4;h"7d(^*HsG3,leQ,CnK,*&-"#"8+iM"#Z,+
ZMA("#HsG3j%+M";+,Z%*M.,Z%J‰
W".U~=5"6e5""#),e5""&P*e5"e/*L4;>HsG3JsG?
"#4;<"O(947V4[8+Cf"#*N:4Q,:R,l*5*&P*,8"[(<"~=K,n>.S"
O+(*&-"#HH?7&@*"].CU4,l%4"#41*
(W(,/*~1([P(,Q,*W8"#NM7&@*.S"O+(,4K*^*HsG3,Q,*W
*5*"#4;<"O(947V4[8+Cf"#*N:4Q,:R,l*5*&P*,8"[(<".W(7&@*
.S"O+(,%+"#*&-"#C5*2+[P(*&-"#Hs7h8"#NM"8;7&@*
&X"#&47Y(,4$L4M"J8,%+"#,%&'"#@."8;,6e5"6"&P"#2D
7&@*&X"#&47Y(,4$L4M"A+"#4;<"O(94Cf"#*N:4Q,:R"\"#+8(
&-"#HsJ4;"(<""$4"T"#8"#NM"8;O(7&@*2W":4Q,,leK"
,%K"2Š"Cf"#*N:4Q,:R,l*5*"&P*8"[(<",6*5*2W".U"8;2D
Cf"#7&@*&X"#R*,4$&47Y(A+eK",%K"2Š"*NY*&-"#Hs
*c"#*&-"#[P(*5*2W".U"&P*J
N(K,*5*C5*,Z+L4;,_*"8;,6K,2W".U2D7&@**+(O8*N:4Q,
:R,lK,"&P*>2W":4Q,2W".U*41(*c"#?"$4"&2W".U7N*4;h"
Ay"#,4$,l*5*Ay"#,4$*aM"#4;<"O(94>0?7h2W":4Q,%M"N[82B,M;
7d(7N75.R"#*5*;<4*V4"Q,7 "[g*4;h"7d(Ay"#,4$>*5*"#4;<"
O(947N.W(,4K*+b*Cf"#,4K*"T"#Ay"#,4$"Q,7 "?JS;O8
,B*(9"4;,_*:4Q,:R,%+"#(9.7 "[g*&-"#,%6"&47Y(,4$L4M"
*N(94OB**4"#>•?7h,8"O].04[B*,&-"#(,BA+p•p
>pop?,68"#NM*N8O&@"##(5,% C4[B*Cf"#A&P({G.V",%E
[8(9,ML4;7 "O8,/",Z+*f"#,R*#(5",($.J
Kết hợp cả quy tắc chuyển đổi dòng thuế và hàm lượng giá trị khu
vực. 8"#NM7&@*:5*7 "O8*N:4Q,:R,%<"*-2XC$,@.*WFL4;,_*"N(
,%<"J
Các quy tắc xuất xứ khác:
#+8(M(L4;,_*,&-"#71(.de($""N(,%<"*5*L4;,_*C5**‹"#7&@*
7&M%M7h:5*7 ":4Q,:R*aM8"#NM*^,h"&;<4*V4R*,1(,(h4}
Z("((2*^,h8"#NMCf"#7,L4;,_*:4Q,:R[g*4;h"7d(Y21
8"#NM[t"7&@**+(O8*N:4Q,:R"$4.V"#(5,% *aM"#4;<"O(94Cf"#
*N:4Q,:R>2kA^"#7h2W":4Q,%M2W".U7N?*($Cf"#L45K,,‚O9
"Q,7 ",&'"#O8HG.V",%EJP(L4;,_*"8;*NK,21,%&'"#@.
"#+(O9Cf"#5.A^"#[P("#4;<"O(94Cf"#:4Q,:R7h2W":4Q,8"#NM
7&@*.S"O+(,%+"#&-"#{&-"#H3&-"#H•‘
(<"#71([P(8"#A9,[8L4V"5+L4;,_*:4Q,:R*N,h*+(O8[Q"7g7&@*
7b*e(9,L4M",S,%+"#78.5"J4;,_*:4Q,:R71([P(8"#A9,
,&'"#7&@*,/",lCS4"#4;<"O(94O8*u},&'"#[($,,_,O8yarn
forward>,l*u*X7(?*^,h*W*u[8[W(.W(75.R"#*N:4Q,:R,l*5*
&P*,8"[(<"[8L4V"5+.W(7&@**_,M;M;A9,,(&P*,8"[(<"
7h7&@*&X"#&47Y(,4$L4M",Z+(9.7 "JN(*5*C5*2@(7h2W"
:4Q,%M*u*N,hCf"#;<4*V4.W(,„MY"L4;,_*:4Q,:R7h2W".U
*41(*c"#O85+M;L4V":4Q,CU47(7&@*&X"#R*,4$L4M"&47Y(J
5*8"#A9,[8L4V"5+7&@*.S"O+(,l&-"#3G7$"&-"#rI,%+"#
9,1"#
K,21*5*L4;,_*C5**‹"#7&@*L4;7 "*NO(<"L4M",P(;<4*V4[g,/"
*K"#A!"L4;7 "[geM+e6M;[],O(947N"##N([]"*4;h",%B*,($.M;
*N*4;h",W(J
3. Thủ tục thông thường để được hưởng thuế quan ưu đãi theo FTA
N(*5*C5*+M0nOBM*)"[(9*Ac"##(Q;*R"#"]":4Q,:R*aM"#&'(
"].CU4[6"8"].CU4*N,B*(9"CzL4’[P(-L4M"W(L4M"*aM
+M0nJ-L4M""8;+8",+8"7&@*L4;g",l*1("8"].CU4Cf"#*+
&X"#R*&47Y(+b*,($"8".,"8"].CU4"$4*V",($,J/"[6
[];*5*A+M""#(9.(9,M41":4Q,CU4OS4A8([8eg"[T"#[8+,
,%&'"#+M0n7h&X"#R*&47Y(,4$L4M",Z+(9.7 ",6*V"
.W(e($,%Q,%“"8"].CU4*aM6"7!"#,'(.1(@.*b,*D*c"#
[P("8"].CU4,%+"#[(9*:5*7 ":4Q,:R8"#NM[8O&4,%T*R"#,l
,Z+L4;7 "7h.^*[^:5*(""$4*V",($,J%<",B*,$7h7WeW+
,4]"O@(NM,&-"#(@..5.W(L4M"+M0nCf"#;<4*V4*R"#
"]":4Q,:R[g&47Y(,&-"#([8+,'(7(h8"#NM"8;7&@*,f"#
L4M"8"8"].CU42D#(T"T"#,8(O(94"8;[8*u"K.C(W(L4M"
;<4*V48,f(J
Tóm lại,C((9.7 "*NO(94OB**-K(71([P(*5*"8:4Q,CU4*aM
(9,MO8%Q,OP"J4;"(<"7h&X"#@..5."T"#&47Y("8;A+M"
"#(9.(9,M*‹"#*V".W("S"#*M+"E"#OB*(h4e($,[8,B*(9",Z+
7`"#L4;7 "*aM(9.7 ""8;JS;*‹"#*/"O8*5*,R*K("].[8+
"g"C(",$C4[B*[8,+8"*V4K,*5*(94L4W[8eg"[T"#"Q,J
Tài liệu tham khảo:
HJ M,;M4*ZAM”(Z%M"
, K(,W+4;,_*:4Q,:R8"#NM[8,a,^*&X"#&47Y(,4$
L4M",Z+*5*op*aM+M0nG3qHFqFGHFJ
FJ ([(M" J •+"Z2 (*MZO oJ M%,("
+"#%Z22(+"MOZ2ZM%*Z%[(*Z3qHqFGHFJ
IJ +%+,ZMJmM‡‡M%+•%O("AMJZAMOOM !!
" # $%(O( ("Z "2,(,4,Z j+% Z[ZO+.Z",
,4A(Z2GHqFGGrJ
{J 0MOM 0%(2"M& %Z""2;O[M"(M ,M,Z
"([Z%2(,;M"A=•HHqGFqFGG{J
3J M–M"4AZ2M,"M'!(
Copyright: Tài liệu đại học ©