Research On The Issue Rules Of The Certificate Of Origin Of The CAFTA

The certificate of origin is the “economic nationality” of the products and the cargos andit is also the valid identity document to prove the original country of the products. Thecertificate of origin has great economic and legal function among the different tax revenuetreatment and the trade policy of the importing country. Meanwhile, the certificate of origin isthe significant element to judge whether the exporting products could obtain the taxpreference.With the establishment of the China-ASEAN Free Trade Area, increasingly taxationpreference policies have been set. As one of the most significant certificate of the taxpreference, the CAFTA certificate of origin plays an increasingly important role in the FTA.The new edition of the CAFTA certificate of origin has been put into use normally on January1st2011. The target of the revision is to enhance the trade convenience, increase the utilizationrate of the tax preference of the CAFTA.But, at present, the understanding degree and the utilization rate of the Chinese exportingcorporations on the CAFTA certificate of origin is deficient, which lead to the limitation ofenjoying the tax preference. Moreover, there still exists potential risks in the process of thesigning and issuing the certificate of origin need to be overcome and the mechanism of theofficial signing institution is also need to be promoted. The target of the article is to explainthe sign and issue rules of the certificate of origin for propagating the CAFTA certificate oforigin better.The first chapter of the article is to introduce some basic concepts and situation of theCAFTA certificate of origin, meanwhile explain the important significance of the certificate oforigin, which make the foundation for the following content to specify the issuing process ofthe CAFTA certificate of origin.The second chapter will introduce the sign and issue rules of the certificate of origin,analysis the content of the regulation clearly and systematically. The main clue is from themain bodies to introduce the issuing procedure of the exporting corporations, issuinginstitution and the customs respectively.The third part of the article, as for the significant revision of the new edition of thecertificate of origin, therefore this part is mainly to analysis the revision content of the new CAFTA certificate of origin, which affects the efficiency and procedure of the exportingcorporations to apply for the certificate of origin.The fourth chapter will focus on the defects and deficiencies of the CAFTA certificate oforigin in practice, and also include the potential risks of the CAFTA certificate of origin. Andthen provide the feasible measures to propagate and perfect the CAFTA certificate of origin.