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從兩岸與美國之原產地規則探討我商對美「中」貿易戰之因應

A Discussion of Taiwan Businessmen Capitalizing on Relevant Rules under the US-China Trade War Based on Rules of Origin in Taiwan, Mainland China, and US

摘要


在區域經濟整合趨勢下,各界重視各國所簽署FTA/RTA之優惠性原產地規則,如何認定貨品之原產地。但在美「中」貿易戰發生後,更加關注非優惠性原產地規則與非優惠性原產地證明書之原產地認定標準。而究竟我出口的貨品如何不會成為美「中」兩大經濟體課徵高關稅之對象?需進一步探討臺灣、美國與大陸之原產地認定標準。本文透過比較法研究途徑,就國際上對原產地的規定調和進展、兩岸原產地認定標準進行比較分析、探討美國進口原產地規則及我商在美「中」貿易戰下面對該等原產地規則之因應策略,並就洗產地議題、美國違規調查情形、臺灣貿易管理政策及對我商營運之影響進行討論。

並列摘要


Under the trend of regional economic integration, people concentrate on how to determine preferential rules of origin (RoO) of FTAs/RTAs signed by different countries. However, after the US-China trade war happened, people paid more attention on non-preferential RoO and non-preferential certificates of origin. How can goods not be imposed high tariffs when exported from Taiwan to mainland China or the United States? Further discussion is needed on the criteria for determining the origins of goods in Taiwan, the United States, and mainland China. Through the comparative law approach, this article compares and analyzes the progress of international harmonization of RoO. It clarifies RoO between Taiwan and China. It also discusses the U.S. RoO, and what strategy our businessmen can capitalize on when facing these different RoO under this trade war. In addition, the paper explores the issue of origin fraud, the progress of the US investigation, Taiwan's trade administration policy, and the impact of above mentioned on our business operations.

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