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| Title: | 析論歐盟優惠性原產地規則及其對台灣成鞋廠商國際投資之影響
Analyze and research on EU preferential rule of origin and its impact on international investment of Taiwanese footwear producers |
| Authors: | 廖唯宸
Liao, Wei Chen |
| Contributors: | 蔡孟佳
Tsai, Meng Jia
廖唯宸
Liao, Wei Chen |
| Keywords: | 歐盟優惠性原產地規則
原產地規則
原產產品
實質轉型
累積規定
微量條款
出口退稅禁止
附錄清單
生產稟賦
國際投資
成鞋
EU preferential Rule of Origin
Rule of Origin
original product
substantial transformation
cumulation
general tolerance rule
no-drawback rule
List Rules
endowment
international investment
footwear |
| Date: | 2009 |
| Issue Date: | 2013-09-05 16:46:56 (UTC+8) |
| Abstract: | 歐盟廣泛地與世界各國簽訂優惠貿易協定，透過優惠貿易待遇的給予來促進與各國間政治與經貿的緊密連繫。而對於生產者而言，要適用這些貿易優惠的前提就是透過遵循歐盟優惠性原產地規則而使產品取得原產產品身分，無論是以完全取得或是經過充分作業或加工而產生實質轉型的方式。
本論文主要的研究目的，在於分析個別歐盟優惠貿易協定下關於累積規定、微量條款、出口退稅禁止等關鍵條文，與附錄清單就產品「實質轉型」標準規定的法律義涵，以及其隱含的政經意義；並就該意義進一步推衍出對於台灣的生產者，在眾多的歐盟優惠性協定法律架構下，存在個別規則適用難易程度具有差別且該差別將對生產成本有所影響之事實。而本論文另一重點則是就法規與生產稟賦搭配後得推衍出原則性之評估方法來評比出個別優惠性原產地規則在適用上之優劣順序，以協助台灣廠商未來考慮使用此項貿易優惠來進軍歐盟市場時，在國際投資之佈局上可以納入考量或作為參考，以選擇出最有利的受惠國或區域作為生產資源配置之基礎。
為使法律層面與實務上之運作加以結合，本論文進一步以台灣的成鞋廠商做為研究觀察之對象，檢視其是否會因為適用歐盟優惠性原產地規則而改變投資模式，另亦將與鞋廠商實際訪談所得之結論與推演出原則性評估方法加以比較，進一步檢討該評估方法之適用能力與情形，並提出應隨不同情況而加以修正相關假設之注意。
關鍵詞：歐盟優惠性原產地規則；原產地規則；原產產品；實質轉型；累積規定；微量條款；出口退稅禁止；附錄清單；生產稟賦；國際投資；成鞋。
Europe Union (EU) broadly sign the preferential trade agreements with the other countries in the globe, and through the conferring of the preferential trade treatments, EU attempts to build up the tight political and economic bonds worldwide. The premise for producers who want to enjoy these trade preferences is to make sure that their product are qualified and recognized as “original product” in those beneficiary countries either by following the regulation of standard of “wholly obtained” or “sufficiently working or processing” stipulated in each preferential Rule of Origin (ROO).
The main subject of this thesis is to analyze the legal meaning and the underlined policy purpose of the critical provisions in each EU preferential ROO, such as “cumulation”, “general tolerance rule”, “no-drawback rule”, and the standard of “sufficiently working or processing” of a product (substantial transformation) stipulated in the List Rules (in the Annex part) attached in each preferential trade agreement. And from those meaning Author reasons out the fact that the level of difficulty concerning applying and using these preferential ROO are different and the difference has its influence on cost of producing. Author also infers the basic method to assess the level of difficulty of these ROO while combining analyzing the ROO provisions and endowment in the beneficiary countries. This method is to assist those Taiwanese producers who have willing to use the EU preferential ROO to make their product qualified as “original product” with the minimized producing cost when entering into EU market, that is, to help producers cherry pick the beneficial countries (or area) for making investments distribution and deploying concerned producing resources and still have their the products entitled as “original product”.
To combine the legal dimension and the producer’s operation in practice, Author further chooses Taiwanese footwear producers as observed subject of using the ROO and see if they would change their mode of investment thereafter. Author compares the conclusion derived from interviewing footwear producers with the basic assessment method, and further examines the applicability of the method and the potential correction of hypothesis under certained situations.
Key words: EU preferential Rule of Origin, Rule of Origin, original product, substantial transformation, cumulation, general tolerance rule, no-drawback rule, List Rules, endowment, international investment, footwear. |
| Reference: | 一、中文部分
（一）書籍專論
羅昌發，國際貿易法，第九章「其他若干非關稅貿易措施」，元照出版（2004年9月）。
（二）學術文章
1. 林培州，第六章第參篇「『東協加一』與區域內重要FTA的原產地原則」，東亞經濟整合趨勢（2004年12月）。
2. 林培州，「比較國際區域貿易協定之優惠性原產地規則─兼論東亞經濟整合對我國之影響」，貿易政策論叢，第2期，頁251-283（2004年12月）。
2. 陳麗娟，「歐洲共同體原產地規定即其對我國出口商品影響之研究」，行政院國家科學委員會專題研究計畫成果報告書，行政院國家科學委員會科學技術資料中心（民國84年7月31日）。
3. 陳欣珮，「製鞋業基本資料」，台灣經濟研究院產經資料庫（2003年11月1日）
4. 經濟部國際貿易局，「WTO與區域貿易協定原產地規則及我國相關規定」，經濟部國際貿易局編製（民國91年1月）。
5. 鄭陸霖，「一個半邊陲的浮現與隱藏：國際鞋類市場網絡重組下的生產外移」，台灣社會研究季刊，第35期，頁1-47（1999年9月）。
（三）學位論文
1. 李鳳英，「我國與歐盟原產地規定之比較研究」，中國文化大學中山學術研究所碩士論文（民國97年10月30日）。
2. 范林詠，「台灣製鞋產業網絡競爭優勢之探討」，南華大學國際暨大陸事務學系亞太研究所碩士論文（民國97年6月）。
3. 彭文暉，「國際經濟法上原產地規範之研究」，國立中興大學法律學研究所碩士論文（民國83年6月）。
4. 賴永聲，「原產地規則之探討」，國立政治大學國際貿易研究所碩士論文（民國83年7月）
（四）雜誌報導
1. 郭姿呈，「東協加一明年生效─台商轉換優勢」，台灣鞋訊，第53期，頁 20-22（2008年3月）
2. 台灣鞋訊編輯室，「歐盟修改生態標籤皮革鞋類有新準則」，台灣鞋訊，第58期（2008年10月）。
3. 蒲婉華，「投資印尼仍須克服產業供應鏈，參訪印尼泗水鞋廠」，台灣鞋訊，第46期，頁23-25（2008年10月）。
（五）網路資源：
鞋技中心產業資訊網：http://www.bestmotion.com/industrynews/industry_listall.asp。
（六）其他：
2010年製鞋工業同業公會會員廠商名錄手冊。
二、西文部分
（一）官文文件
EEC/EC
1. EEC, Council Regulation (EEC) No. 802/68 of the Council of 27 June 1968 on the Common Definition of the Concept of the Origin of Goods, O. J. L 148 (June 28 1968).
2. EEC, Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing the Community Customs Code, O. J. L 302 (October 19, 1992).
3. EEC, Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down Provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, O.J. L 253 (October 11,1993).
4. EC, Protocol 1 Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative Cooperation, Articles 1 to 40 and Annex II, O. J. L311/298 (December 4, 1999).
5. EC, Annexes to Decision No. 2/2000 of the EC-Mexico Joint Council of 23 March 2000 (September 29, 2000).
6. EC, Council Regulation (EC) No. 82/2001 of 5 December 5 2000, Articles 1 to 40 and Annex B, O. J. L 20/1 (January 20, 2001).
7. EC, Council Decision of 27 November 2001 on the association of the overseas countries and territories with the European Community (‘Overseas Association Decision’), Articles 66 to 97 and Annexes 14 to 18, O. J. L 314/1 (November 31, 2001).
8. EC, Annex III to Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative Cooperation (Referred to in Article 58 of the Association Agreement), Articles 1 to 40 and Annex II (December 30, 2002).
9. EC, Annex to EEA Joint Committee Decision No 136/2005, Articles 1 to 40 and Annex II, O. J. L 321/3 (December 8, 2005).
10. EC, Protocol 4 concerning the definition of the concept of originating products and methods of administrative cooperation, Articles 1 to 40 and Annex II, O. J. L 26/124(January 28, 2005).
11. EC, Protocol 4 of EEA Agreement, Articles 1 to 40 and Annex II, O.J L 321 of (Decemner 8, 2005).
12. EC, Protocol 4 Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative Cooperation, Articles 1 to 40 and Annex II, O. J. L 260/3 (September 21, 2006).
13. EC, Annex II to Rules of origin Concerning The Definition of The Concept of ‘Originating Products’ and Methods of Administrative Cooperation, Articles 66 to 97 and Annexes 14 to 18,O. J. L 348/12 (December 31, 2007).
14. EC, PROTOCOL 6 Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative Cooperation, Articles 1 to 40 and Annex II, O. J. L 297/3 (November 15, 2007).
15. EC, Protocol 4 Concerning the Definition of the Concept of “Originating Products” and Methods of Administrative Cooperation for the Application of the provisions of this Agreement between the Community and the Former Yugoslav Republic of Macedonia, Articles 1 to 40 and Annex II, O. J. L 99/ 27 (April 10, 2008).
16. EC, Protocol I Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative Cooperation, O. J. L 289/II/1805 (October 30, 2008).
17. Commission Notice Concerning the date of Application of the Protocols on Rules of Origin Providing for Diagonal Cumulation of origin between the European Union, Albania, Bosnia and Herzegovina, Croatia, the former Yugoslav Republic of Macedonia, Montenegro, Serbia(1) and Turkey , O.J. L 26/124 (Feburary 20, 2010.).
（二）專書部分
Inama, Stefano, RULES OF ORIGIN IN INTERNATIONAL TRADE, CAMBRIDGE UNIVERSITY PRESS (2009).
（三）期刊文章
1. Brenton, Paul, Notes on Rules of Origin with Implications for Regional Integration in South East Asia, Washington, D. C: THE WORLD BANK (2003).
2. Breton, Paul & Miriam, Manchin, Making EU Arrangements Work: The Role of Rules of Origin, Center for European Policy Studies Working Document No. 183, BRUSSELS: CENTER FOR EUROPEAN POLICY STUDY, 755-769 (March 2003).
3. Brenton, Paul, Integrating the least developed countries into the world trading system: the current impact of European Union Preference under “Everything But Arms”, JOURNAL OF WORLD TRADE, VOL. 37(3), 623-646 (2003).
4. Estevadeordal, Antoini & Suominen, Kati, Rules of Origin in FTAs: A World Map, Preliminary Draft PACIFIC ECONOMIC COOPERATION COUNCIL (Nov. 14, 2003), also available at:
http://www.wto.int/english/tratop_e/region_e/sem_nov03_e/estevadeordal_paper_e.pdf (last visted: May 21, 2010).
5. Gasiorek, Michael, The impact of rules of origin on trade flows, ECONOMIC POLICY, VoL. 20, No. 43, 567-624 (July 2005).
6. McQueen, Matthew, Are EU Non-Reciprocal Trade Preferences Passe?, INTERECONOMICS, VoL. 42, Issue 4, 205-217 (July/August 2007).
7. Panagariya, Anvind, EU Preferential Trade Policies and Developing Countries, BLACKWELL PUBLISHING, VoL. 25(10), 1415-1432, November (Aug. 27, 2002).
（四）網路資源
1. European Commission-Taxation and Customs Union (hereinafter EU website), General Aspect of Preferential Origin, at http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/index_en.htm (last visited June 15, 2010).
2. EU website, Non-preferential Origin, at http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/non-preferential/index_en.htm (last visited June 15, 2010).
3. E EU website, Everything But Arms, at: http://ec.europa.eu/trade/wider-agenda/development/generalised-system-of-preferences/everything-but-arms/ (last visited June 15, 2010).
4. EU website, Search on TARIC code, at
http://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en&Taric=6403190000&SimDate=20091006&Area=CN&Screen=0&Expand=true&redirectionDate=20100625 (last visited June 15, 2010).
5. EU website, System of Pan-Euro-Mediterranean cumulation, at http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_783_en.htm (last visited: April 3, 2010)
6. EU website, Commono Provisions, at http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_774_en.htm#bilateral_cumulation (last visited: April 15, 2010).
7. EU website, European Economic Area (EEA), at: http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_782_en.htm (last visited: March 3, 2010)
8. EU, Western Balkens, at: http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/index_en.htm (last visited March 15, 2010).
9. EU, The Overseas Countries and Territories (OCT), at:
http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_786_en.htm (last visited March 15, 2010).
10. EU, South Africa, at: http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_786_en.htm (last visited March 15, 2010).
11. EU website, Latin America, at: http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_788_en.htm (last visited June 15, 2010).
12. EU website, Statistics on footwear, at:
http://ec.europa.eu/enterprise/sectors/footwear/statistics/ (last visited: June 15, 2010).
13. Asian Data Bank(ADB), Note on Rules of Origin for ASEAN – China Free Trade Area, at: http://www.adb.org/Documents/Events/2004/Intensive-Rules-Origin/text-inama-4.pdf
14. Austrailian Custom and Border Protection Service website, ANZCERTA-Rule of Origin for Determined Manufactured Raw materials, at: http://www.customs.gov.au/webdata/resources/files/origin5.pdf (last visited: June 15, 2010).
（五）市調報告書
1. CBI Market Survey, The Footwear Market in the EU, CBI Market Information Database (May 2009).
2. Datamonitor, Global Footwea-Industry Profile, published by Datamonitor (September 2009). |
| Description: | 碩士
國立政治大學
國際經營與貿易研究所
96351038
98 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0096351038 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營與貿易學系 ] 學位論文
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