World Trade Organization

1
????????????????????????????????????????????????
?????
WTO
World Trade Organization

• ??.????????? ?????????
• ???????????????????????????????????
• ????????????????????????????
• ??????????????????????????

2
????????????????????????????????
1. ?????????????????????????? ????????????????????
?????? H.S. Code Number ???????? ???
??????????? ??????????????? ??? Split ?????
????????? 6,000 ??????????????????????????????????
???? 160,000 ????
3
????????????????? Harmonized
System ???????????????????? H.S. Code (
6,000 ??????)
3902.10 Polypropylene
39 Chapter (???) ????????? 01 - 97
99 ???????????????????????????? 39.02 Ta
riff Heading (???????????) 99 ????????? ..
???????? .. ??????? 3902.10 Tariff
Sub-Heading (???????????????) 99 ????????????
(Polypropylene)
???????? 160,000 ?????? ????????????? 99 x
99 x 99 1 ????
4
????????????????????????? (Harmonized Code)
??????????????????????????????? ????????????
????????????????????? ?????????
20 ?????????????????????? ????? ??????
???? ?????????????? 20.02 ?????????????????????
????????????????????????????? ?????????????????
????????????????? 2002.10 ????????? (????????)
??????????????????
5
2. ?????????????????????????? (?????????????)
1. Wholly Obtained (WO) ??????? ????
?????????????? ??????????????????????
2. Primary rules ??????? Substantial
Transformation (ST) ????????????????????????
???????????????????
3. Residual rules ???????????????????????????????
??? ?????????????????????????
6
Tariff Shift Rules

• ????? ???? ????????????????????????????????????
  ??????????????????????????????????????????????????
  ???????????????? ?????? WO, CC, CTH, CTSH, CTHS
  ??? CTSHS

7
??????????? Substantial Transformation ???????????
0602.90 (WO) CC 4403.49
4403.49 CTH 4408.90
8415.90 CTSH 8415.10
ex.44.03(a) CTHS ex.44.03(c)
ex.8714.10(a) CTSHS ex.8714.10(d)
8
???????? WO (????) ?????? ?????? H.S.
0602.90
?????? ?????? H.S. 0602.90 CC (???)
??????? H.S. 44.03
??????? H.S. 44.03 CTH Particle Board
H.S. 4411.21 (????????????????)
???????? H.S. 8415.90 CTSH ????????????????
8415.10 (?????? Assembly)
9
????????????????????
??????????????????????????????????
1006.10 ??????????
WO ????????????????????????? ????
?????????????????????????
??????????????????????? Growing Country or
Wholly Obtained WO
1006.30 ????????????????
WO ????????????????????????? ????
?????????????????????????
??????? .... ????????? Growing Country
or Wholly Obtained WO
1102.3 ???????????
CC (?????? 1006.10 ???? 1006.30 ?????)
???????...??... ???????????????????????????
WO
10
????????????????????
??????????????????????????????????
WO Obtained in their natural or unprocessed
states ??????????????????????? WO

1207.10 ??????????
1511.10 ???????????
CTSH (Japan) ????????????????????? ?????????????
????????????????????? ( ????????????? Title
Heading) ???????????????????? 1207.10
??? ?????????????????????????? WO
11
2707.40 Naptha
???????????????????????????
2901.21 Ethylene
CTSH ?????????????????????????????????? ???
Acyclic Hydrocarbon
???????????????????? Naptha (Cracking process)
CC
CC ?????????????????????????? ??? Ethylene
(2901.21)
39.01 Polyethylene
??????????????????????? Ethylene ??????????????
CC
39.23 ??????????
CTH (?????? 39.01)
??????????????????????????????? ???????
CC
12
Substantial Transformation
Definition The transformation of the
material INPUT to products OUTPUT through a
manufacturing process or processes
13
Substantial Transformation
Result 1. Disappearance of INPUT 2.
Appearance of products OUTPUT through the
manufacturing process or processes
OUTCOME 1. Change in Tariff
Classification CTC 2. Substantial Physical
Change to OUTPUT
14
SUBSTANTIAL TRANSFORMATION
Textiles and Garment
Spinning, weaving, knitting, crochet and assembly
of parts to finished products
Bleaching, Dyeing and Printing
15
Garment Textile Industry (Synthetic Materials)
Extrusion
Spinning
Weaving
Chemicals
Woven Fabric H.S. 54.07 54.08
Polyesters H.S. 39.07 3907.60 PET
Yarn H.S. 54.02 54.03 Monofilament H.S. 54.04
54.05 54.06
Thread Man-Made Filament H.S. 54.01
CTH
CC
CTH
Bleaching, Dyeing or Printing CTSH
Articles of Apparel and Clothing Accessories
H.S. 61
Knitted or Crocheted
CC
H.S. 62 63
Not Knitted or Crocheted
16
???????????????????????????????????
?????????
INPUT
SUBSTANTIAL TRANSFORMATION
OUTPUT
???????????
???????????
1. ???????????? 2. ??????????? 3. ??????????? 4.
????????????
???????? ??????? (WO)
????????????
??????
17
???????????????????????????????????
OUTPUT
INPUT
SUBSTANTIAL TRANSFORMATION
???????????
???????????
?????? (????) 0602.90 WO
Primary Rule - ????????? - ??????????????
???????????? ??????????????? 9403.30,
9403.40, 9403.50, 9403.60 CTH or 40
??????? 44.03 CTH
???????? 9403.90
18
???????????????????????????????????
?????????
INPUT
SUBSTANTIAL TRANSFORMATION
OUTPUT
???????????
???????????
?????? (????) 0602.90 WO
Rubber Hose 4009.31 Conveyor Belt 4010.19 CTH
????????????? 4001.21 CTH
?????????????? ????????? 4001.10 WO
????????????? ?? ??????
19
???????????????????????
OUTPUT
INPUT
SUBSTANTIAL TRANSFORMATION
???????????
???????????
???????????? ?????????????? ??????????????? ??????
????? 4202.92 CTH with fully Assembly
?????????????? 4104.39
?????????????? - ??? ?????? - ??????????????
?????? 5901.90
??????????? 3921.12 ????????????? 4203.40
20
???????????????????????
INPUT
SUBSTANTIAL TRANSFORMATION
OUTPUT
???????????
???????????
???????? ????????????????? ???????????
???? 6911.10
Primary Rule ??? Glazing
???????????? ????????????????? ???????????
???? 6912.00 CTH
21
??????????????????????? ????????????
OUTPUT
INPUT
SUBSTANTIAL TRANSFORMATION
???????????
???????????
??????? 87.06
Primary rule ?????? Assembly
???????????? ??????????????? ????????? lt5
??? 8704.21 CTH
?????? ??????? 87.07
?????????????? ?????? 87.08
22
??????????????????????? ????????????????
?????????
INPUT
OUTPUT
SUBSTANTIAL TRANSFORMATION
???????????
???????????
?????????? 1006.10 ????????? 0901.11 ??????
0810.90 ????? 1207.10 ???????
0801.19 ?????????? 03.06
??????? 1006.30 WO ??????
0901.21 CTSH ????????????? 0811.90
WO ??????????? 1511.90 CC ????????????
0801.11 WO ??????????? 03.06 WO
??????
23
???????? (Residual Rules) ????????????????????????
??????????
1. ??????? (By Weight)
2. ??????? (By Volume)
3. ?????????? (By Value)
4. ????????? (By Essential Character)
24
Local Content (Value Added Concept)
Local Content Originating Materials
Production Cost Other Costs
Local Content Local Content x 100 ( gt 40
) F.O.B. Price or F.O.B -
Non-ASEAN Content x 100 F.O.B. Price
Non-ASEAN Content is calculated from the
summation of C.I.F prices of non-ASEAN
originating materials (Imports)
25
Local Content Calculation
Local Content Originating Materials
Production Cost Other Costs
Local Content Local Content x 100 ( gt 40
) F.O.B. Price Direct, Build-Up or
Roll-Up Method
Good for Only One Product Require good accounting
record ??? SME
26
Local Content Calculation
Local Content Originating Materials
Production Cost Other Costs
Local Content ( gt 40 ) F.O.B -
Non-ASEAN Content x 100 F.O.B.
Price Indirect Method or Build-Down Method
Declare Non-ASEAN Imported Content Profit
included in F.O.B. No need to clarify
27
??????????????????? (Workshop) ???????????????????
? ????????????????????????????????????????????????
???????????????? ???????????????????????? WTO
(???? WO, CC, CTH, CTSH, etc)
????????????????????
????????????? ????????????????????
???????????????????? ?????
?????? ????????? ?????? ?????????
1) ???? ?????? ????? 8418.90
?????????????????? ????? 1)
??????? 85.01 2) ????????????
8418.99 3) ?????????? 7403.11
??????? (????)
8418.29
?????????? WTO
CTSH
???????????????????????????????????????????
.CTSHTHAI
28
??????????????????????????
1. ?????????????????????? (Minimal Operation)
2. ??????????????????????????? 2.1 ??????????
(Chapter Rules or Notes) 2.2 ???????????????
(Exception of INPUT)
3. ???????????????????????????????????? ???? Set
???? Collection of Parts ????????????????????
??????? ???? ??????????????????? ???????
29
1. ?????????????????????? (Minimal Operation)
- ???????????? ???????? ??????????????? -
???????? ?????? - ?????????????????????? ?????
??????????????
- ????????? ?????? ?????????? - ???????
??????????? ??????? ??????? - ?????? ???????
????????? ?????????? - ??????????????
??????????????? - ?????? ??????? ????????
30
2. ??????????????????????????? 2.1 ??????????
(Chapter Rules or Notes)
????? ?????? (Smoking) ????? ?????????????????
(Seasoning) ????????????????? ??????? ???
????? ?????????????????????????????? 30
?????? ????????????????
?????????????????????? (Assembly of parts)
?????? ??????? ???????? (Embroidery or Knitted)
????????????????? (Disassembly)
31
??????????????????????????
2. ??????????????????????????? 2.2
??????????????? (Exception from INPUT)
??????? Anhydrous ammonia (H.S. 2814.10)
???????????? ???? Ammonia in aqueous solution
(H.S. 2814.20)
Output H.S. 2814.20 Rule CTSH, except from
2814.10
??? ???? Ammonia ?????????????????????????????????
?
32
??????????????????????????
3. ???????????????????????????????????? ??????
???????? Sets ???? Collection of Parts
(????????????????? H.S. 30.06 ???? Sets
?????????? ?????? ???? ?????????? ????????????
???)
???????????????????????????????????????
??????????????????????????????????????
????????????????????????????????????????????????
33
?????????????????????????? WTO
1. Wholly Obtained (WO)
2. Primary Rules (??????) (Substantial
Transformation ST)
3. Residual Rules (????????) 50 (??? lt
50 ??? Major Content ????????)
34
??????????????????????????? ASEAN
1. Wholly Obtained (WO) ???? ??? 3
??????????????????????
2. Substantial Transformation (ST)???? ??? 3
????????????
3. ASEAN or Local Content 40 ??? FOB Price
???????????????????
35
??????????????????????? FTAs
1. Wholly Obtained (WO)
2. Substantial Transformation (ST)
3. Local or Regional Content 40