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一、欧共体普惠制和非优惠性原产地规则一般比较 欧共体原产地规则是世界上最为复杂的。欧共体非优惠性原产地规则为1992年10月欧共体颁布的第2913/92号条例,即《欧共体海关法典》(以下简称《法典》)。1993年,欧共体委员会(欧委会)颁布了该《法典》的《实施条例》,即第2454/93号条例。 现行的普惠制原产地规则是1994年12月19日通过的第3291/94号条例。
I. General Comparison of the European Community Generalized System of Preferences and Non-Preferential Rules of Origin The EC rules of origin are the most complex in the world. The EC’s non-preferential rules of origin are Regulation 2913/92 promulgated by the European Community in October 1992, the “European Customs Code” (hereinafter referred to as “Code”). In 1993, the Commission of the European Communities (European Commission) promulgated the “Implementation Regulations” of the “Code”, namely, Regulation 2454/93. The current GSP origin rule is Regulation No. 3291/94 passed on December 19, 1994.