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Overview of WCO activities on Rules of Origin Rika Tokai Origin Sub-Directorate Tariff and Trade Affairs Directorate World Customs Organization [email protected] 6 July 2018 WCO Knowledge Academy
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Overview of WCO activities on Rules of Origin · Overview of WCO activities on Rules of Origin Rika Tokai Origin Sub-Directorate Tariff and Trade Affairs Directorate World Customs

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Page 1: Overview of WCO activities on Rules of Origin · Overview of WCO activities on Rules of Origin Rika Tokai Origin Sub-Directorate Tariff and Trade Affairs Directorate World Customs

Overview of WCO activities on

Rules of Origin

Rika Tokai Origin Sub-Directorate

Tariff and Trade Affairs Directorate

World Customs Organization

[email protected]

6 July 2018

WCO Knowledge Academy

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Copyright © 2018 World Customs Organization

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Contents

1. Role of WCO in Origin Matters

2. Technical Committee on Rules of Origin

3. WCO Action Plan on Preferential Rules

of Origin

4. Revenue Package Origin Tools

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ROLE OF WCO IN ORIGIN MATTERS

• Organize the Technical Committee on Rules of Origin (TCRO)

• Support work of the WTO Committee on Rules of Origin (CRO)

• Support members on the correct understanding, management and application of the rules of origin

• Provide technical assistance – seminars to members and private sector

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Contents

1. Role of WCO in Origin Matters

2. Technical Committee on Rules of Origin

3. WCO Action Plan on Preferential Rules

of Origin

4. Revenue Package Origin Tools

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WTO AGREEMENT ON RULES OF ORIGIN

Annex I: Technical Committee

Permanent responsibilities include:

● examine technical problems of administration of

HROO; and provide advisory opinions

● provide information / advice on origin determination

● circulate periodic reports (annually)

● prepare the annual review

● respond to CRO’s or Members’ requests

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TECHNICAL COMMITTEE

ON RULES OF ORIGIN (TCRO)

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• Last meeting: 36th Session of the TCRO 30 January 2018 +

Workshop on Rules of Origin on 30-31 January 2018

• Report to WTO CRO 19 April 2018

• Next meeting: February 2019

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Contents

1. Role of WCO in Origin Matters

2. Technical Committee on Rules of Origin

3. WCO Action Plan on Preferential Rules

of Origin

4. Revenue Package Origin Tools

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WCO INITIATIVES ON PREFERENTIAL

RULES OF ORIGIN

• Action Plan to improve the understanding and application of preferential rules of origin (2007-)

• Revenue Package Action Plan Phase I (2010-)

• Revenue Package Action Plan Phase II (2013-)

• Revenue Package Action Plan Phase III (2016-)

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THE SPAGHETTI BOWL OF COMPLEX AND

OVERLAPPING RULES OF ORIGIN LEGISLATIONS

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WCO ACTION PLAN TO IMPROVE THE UNDERSTANDING

AND APPLICATION OF PREFERENTIAL RULES OF ORIGIN

• WCO Action Plan to Improve the Understanding and Application of Preferential Rules of Origin approved by WCO Council in June 2007.

▫ 5 key areas with 21 specific initiatives proposed.

▫ 17 practical measures outlined aiming at improving the management and application of preferential rules of origin.

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Key areas:

• Database

• Comparative study

• Training (including E-learning)

WCO ACTION PLAN TO IMPROVE THE UNDERSTANDING

AND APPLICATION OF PREFERENTIAL RULES OF ORIGIN

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WCO Database of Preferential Rules of Origin

• Legal text of preferential rules of origin under FTAs

• Available to WCO members and public

• Updated regularly

• “Search” and “compare” functions

• Product Specific Rules of Origin are included

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ORIGIN DATABASE – main page

http://origindb.wcoomdpublications.org/Login.aspx

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Comparative Study on Preferential Rules of Origin

Study of Existing Preferential Agreements – undertake a comprehensive study of arrangements and related rules

• Increase the level of understanding • Outline basic standards and norms • Highlight major differences

WCO website Top > Topics > Origin > Instruments and Tools > Comparative Study on Preferential Rules of Origin

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Origin Models: • NAFTA • Pan-Euro-Med • ASEAN • TPP

Modules:

• World trends in preferential origin certification and verification • Comparative study on certification of origin • Origin irregularity typology study • Categorization and analysis on preferential rules of origin • Study on the use of “Change of Tariff Classification-based rules”

in preferential rules of origin

Comparative Study on Preferential Rules of Origin

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E-learning module

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http://clikc.wcoomd.org/

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Contents

1. Role of WCO in Origin Matters

2. TCRO and CRO

3. WCO Action Plan on Preferential

Rules of Origin

4. Revenue Package Origin Tools

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REVENUE PACKAGE - BACKGROUND

• A response to Members’ concerns regarding falling revenue returns in context of global financial crisis and declining duty rates

“The WCO Secretariat and Members should enhance

even further the delivery of effective capacity building,

especially as a response to declining revenue collection

and obstacles to trade facilitation caused by the global

economic downturn”

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TOOLS DEVELOPED UNDER THE REVENUE

PACKAGE PHASES I AND II

Origin Verification

• World Trends in Preferential Origin Certification and Verification (November

2011)

• Guidelines on Preferential Origin Verification* (June 2012, updated in June 2018)

Origin Certification

• Comparative Study on Certification of Origin (February 2014)

• Guidelines on Certification of Origin (July 2014 , updated in June 2018)

Origin Irregularities

• Origin Irregularity Typology Study (July 2013)

• Guide to Counter Origin Irregularities (excluding fraud)* (June 2015 , updated

in June 2018)

* Available for WCO Members only

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approved exporter

36.9%

fully exporter

based 22.1%

importer based 8.1%

authority issuance

only 32.9%

Origin certification system in FTAs

Compared the provisions on

certification of origin in 149 FTAs

entered into force in 1994-2013

Source: WCO Origin Database

Comparative Study on Certification of Origin (February 2014)

WCO website Top > Topics > Origin > Instruments and Tools > Comparative Study on Preferential Rules of Origin

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Guideline 4 : Considering the increasing volume of preferential trade and recognizing the need for the facilitation of origin-related procedures, self-certification of origin by a producer, manufacturer, exporter and/or importer shall be utilized to the maximum extent possible while recognizing the specificities of domestic business environment.

Preferential Origin – Fostering the use of self-certification of origin

Guidelines on Certification of Origin (July 2014)

WCO website Top > Topics > Origin > Instruments and Tools > Guidelines

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TOOLS DEVELOPED UNDER THE REVENUE

PACKAGE PHASES I, II AND III Advance Rulings & Origin Infrastructure

• Technical Guidelines on Advance Rulings for Classification, Origin and Valuation (June 2015, updated in June 2018)

• Diagnostic Tool on Tariff Classification, Valuation and Origin Work and Related Infrastructure* (June 2015)

• Guidelines on Customs Infrastructure for Tariff Classification, Valuation and Origin* (June 2015)

Relation between HS and Rules of Origin • Study on the use of "Change of Tariff Classification (CTC)-based rules"

in Preferential Rules of Origin (February 2015)

• Guide for Technical Update of Preferential Rules of Origin (December 2015) [Revenue Package Phase III]

Preferential Rules of Origin for LDCs • Practical Guide to the Nairobi Ministerial Decision on Rules of Origin for

LDCs (June 2018) [Revenue Package Phase III]

* Available for WCO Members only

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Reference to the HS Product Specific Rules

Product specific rules of origin are listed according to the HS.

HS code

Product Specific Rules

Origin criteria

0101.21 Change of Chapter

0101.29 Change of Heading

0101.30 Change of Subheading

Change in Tariff Classification (CTC) Rules CTC rules require that the good is classified in a Chapter, heading or subheading (depending on the exact rule) different from all non-originating materials used.

Input materials from outside

of the preferential zone Final product

Clay

Heading 25.08

Pigments

Heading 32.07

Heading 69.11

Originating good!

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Findings from the study

Proportion of “CTC-based rules”

In the 20 largest FTAs selected according to trade volume, the average proportion is 73.41%. Moreover, it exceeds 95% in more than half of them.

HS is extremely important for

origin determination

WCO website Top > Topics > Origin > Instruments and Tools > Comparative Study on Preferential Rules of Origin

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Need for an Update of Rules of Origin

If different editions of the HS are used for purposes of HS

classification and origin determination, respectively…

Determination of the origin becomes complicated and time-consuming

Classification

(HS 2012) Rules of Origin of FTAs

(HS 2007, HS 2002 etc.)

HS is normally updated every 5 years (2002, 2007, 2012, 2017 …)

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Guide for Technical Update of Preferential Rules of Origin

• Objectives: Assist Members in the technical

update of their existing Rules of Origin

• Provide practical information on how to conduct

a technical update of Rules of Origin in relation

to changes in the HS

• Technically updated Rules of Origin may replace

the existing ones or be used as a basis for

reviewing and amending the former, according

to the procedures of applicable FTA

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Guide for Technical Update of Preferential Rules of Origin (cont.)

• May also be used as training material to explain

the mechanism for updating the Rules of Origin

• It is recommended that technical update be

carried out at the same time as preparations

for implementation of the new edition of the

HS, preferably with assistance from officials

responsible for the HS

• Non-binding

WCO website Top > Topics > Origin > Instruments and Tools > Guidelines

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• Objectives: Assist Members in facilitating preferential

market access for LDCs

• Provide practical information on how to qualify for

preferential treatment and detailed explanations of

the elements in the Decision, and include guidance

material from a Customs perspective

• For the use of Customs administrations which play the

role of “competent issuing authority” in exporting LDCs

and of exporters or producers in LDCs

Practical Guide to the Nairobi Decision on Rules of Origin for LDCs

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1. Introduction

2. Steps for Utilization of Preferential Schemes for LDCs

3. Overview of the Nairobi Decision on Rules of Origin

4. Practical Case Studies

5. WCO Sources of Information on Origin

Table of Contents

Annexes • Annex I : List of LDCs

• Annex II : Current Application of the Nairobi Decision

in Preference-Granting Countries

Practical Guide to the Nairobi Decision on Rules of Origin for LDCs

WCO website Top > Topics > Origin > Instruments and Tools > Guidelines

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1. Introduction

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• WTO adopted a Ministerial Decision on

Preferential Rules of Origin for LDCs, to ensure

that the rules are simple and transparent and

contribute to facilitating market access for LDCs

• Decision encourages preference-granting WTO

Members to review their individual rules of origin

The difference with FTAs

• Under non-reciprocal trade arrangements, preferential

rules of origin are autonomously determined by each

country granting trade preferences.

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2. Steps for Utilization of Preferential Schemes for LDCs

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LDC schemes “Duty-free and quota-free” market access provided

by developed and some developing countries (2005 WTO Hong Kong Decision)

Rules of Origin

A set of rules used to ensure that only products

originating in LDCs benefit from the trade preferences

Role of Customs in LDCs

Issuing a certificate of origin based on the

requirements and/or verifying the origin at the request

of preference-granting countries

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3. Overview of the Nairobi Decision on Rules of Origin

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1. Requirements for the assessment of sufficient

or substantial transformation

2. Cumulation

3. Documentary requirements

4. Implementation, flexibilities and transparency

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3.1. Requirements for the assessment of substantial transformation

(Ad valorem percentage criterion)

adopt a calculation method based on the value of non-originating materials

allow the use of non-originating materials up to 75% of the final value of the

product

consider deducting transportation and insurance costs of the non-originating

materials from the calculation of the non-originating value part

(Change in tariff classification criterion)

allow a simple change of tariff heading (CTH) or tariff sub-heading (CTSH)

eliminate exclusions or restrictions to the rule as much as possible

Introduce a tolerance allowance for change in tariff classification criterion

(Manufacturing or processing operation criterion)

allow assembling of fabrics into finished apparel and clothing products

allow chemical reactions that form a new chemical identity

allow transforming raw agricultural products into processed agricultural products

allow complex assembly of parts into finished machinery and electronics

The Decision encourages Members to:

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PSR for cigarettes of 24.02 : allowing the use of non-originating materials up to 75% of the ex-work price of the product

LDC Tobacco leaves

(CIF value €4.20)

Cigarettes: 24.02 (Ex-work price €10.00)

Value added in country (value €2.70)

For export

Value of NOM (4.20+3.10)

Ex-work price (10.00) X 100 = 73% ≦ 75 %

If the deduction of transportation and insurance costs of

non-originating materials is applied, the value of non-

originating materials is adjusted

Practical example - Ad valorem percentage criterion -

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Processing aids, humectants,

preservatives, etc. (CIF value €3.10)

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4. Practical Case Studies

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Ad valorem criteria

Example 1: Different numerator and denominator

Consignment criteria

Example 2: Proving non-manipulation when transiting

through third countries which do not issue certificates

of non-manuplation

Certification and verification Example 3: Obligations on LDC Administrations to

verify origin

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5. WCO Sources of Information on Origin

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* Available for WCO Members’ website

Instruments and tools are available at the WCO website:

• Origin Compendium

• Rules of Origin - Handbook

• Comparative Study on Preferential Rules of Origin

• Comparative Study on Certification on Origin

• World Trends in Preferential Origin Certification and Verification

• Origin Irregularities Typology study

• Technical Guidelines on Advance Ruling for Classification, Origin and

Valuation

• Study on the use of “Change of Tariff Classification-based rules” in

Preferential Rules of Origin

• Guide for Technical Update of Preferential Rules of Origin

• Guideline on Preferential Origin Verification*

• E-learning*

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1. Afghanistan (1971) 2. Angola (1994) 3. Bangladesh (1975) 4. Benin (1971) 5. Bhutan (1971) 6. Burkina Faso (1971) 7. Burundi (1971) 8. Cambodia (1991) 9. Central African Republic (1975) 10. Chad (1971) 11. Comoros (1977) 12. Democratic Republic of the Congo (1991) 13. Djibouti (1982) 14. Eritrea (1994) 15. Ethiopia (1971) 16. Gambia (1975) 17. Guinea (1971) 18. Guinea-Bissau (1981) 19. Haiti (1971) 20. Kiribati (1986) 21. Lao People’s Democratic Republic (1971) 22. Lesotho (1971) 23. Liberia (1990) 24. Madagascar (1991) 37

Annex I : UN List of LDCs (as of June 2017) 25. Malawi (1971) 26. Mali (1971) 27. Mauritania (1986) 28. Mozambique (1988) 29. Myanmar (1987) 30. Nepal (1971) 31. Niger (1971) 32. Rwanda (1971) 33. Sao Tome and Principe (1982) 34. Senegal (2000) 35. Sierra Leone (1982) 36. Solomon Islands (1991) 37. Somalia (1971) 38. South Sudan (2012) 30. Sudan (1971) 40. Timor-Leste (2003) 41. Togo (1982) 42. Tuvalu (1986) 43. Uganda (1971) 44. United Republic of Tanzania (1971) 45. Vanuatu (1985) 46. Yemen (1971) 47. Zambia (1991)

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Annex II : Current application of the Nairobi Decision in preference-granting countries

• WTO Members using ad valorem percentage

• WTO Members using CTC requirements

• WTO Members introducing tolerance allowance

• WTO Members using specific manufacturing processing operations

• WTO Members’ compliance with the cumulation provisions of the Decision

• WTO members providing cumulation

• WTO members refraining from requiring a certificate of non-manipulation

• WTO members minimizing documentation requirements for small

consignments

• WTO members providing for self-certification of origin

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WHAT’S NEXT • Collect good practices on origin infrastructure, advance

rulings, irregularities, certification and verification

• Develop and publish more modules to the Comparative Study

• Prepare draft guidelines and handbooks as WCO Global Standard to support customs in their management and application of the rules

• Increase Training and Technical Assistance

• Develop existing e-learning origin modules and draft new modules

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Thank you.

Questions?

[email protected]