Novas regras do SGP Europeu: Robert light

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Novas regras do SGP Europeu: Robert light

  1. 1. European Commission Taxation and Customs Union GSP rules of origin and their reform FIESP seminar about the EC-GSP in the framework of the Strategic Partnership on Cooperation between the EU and Brazil São Paulo, Brazil, 7 June 2010 7 June 2010 FIESP seminar about EC-GSP 1
  2. 2. European Commission / Taxation and Customs Union Presentation • Robert Light, working for the European Commission in DG Taxation and Customs Union for over 20 years and specifically responsible for GSP rules of origin from 2001 until 2008. • Presentation focuses on GSP rules of origin and their reform. 7 June 2010 FIESP seminar about EC-GSP 2
  3. 3. European Commission / Taxation and Customs Union GSP regulation • GSP regulation lays down the tariff preferences applicable – the rules of origin are a separate legal text • GSP regulation must be renewed periodically (usually every 3 years). • Current regulation: Regulation (EC) No 732/2008 (EU OJ L 211, 6.8.2008, p. 1). • Public consultation - ended on 31 May - sought comments from interested parties to help the Commission to prepare a proposal for the successor Regulation. • Commission should present its proposal to the Council and the European Parliament in early 2011. • Because of duration of legislative procedures, current regulation, due to expire on 31/12/2011, will be prolonged temporarily (until 31/12/2013 at the latest, or a date to be specified in the successor regulation). 7 June 2010 FIESP seminar about EC-GSP 3
  4. 4. European Commission / Taxation and Customs Union GSP rules of origin: what and where are they? • The key to the preferences on offer • Aim to ensure a genuine economic link between the exporting country and the goods • Contained in Regulation (EEC) No 2454/93 (implementing provisions of the Community Customs Code), as amended, Articles 66 to 97 and Annexes 15 to 18, 21 and 22 • Unlike GSP regulation, rules of origin are not subject to periodic renewal – only when considered necessary 7 June 2010 FIESP seminar about EC-GSP 4
  5. 5. European Commission / Taxation and Customs Union GSP rules of origin: why reform? (1) • Preferences are not fully used – rules sometimes too complex (problems of interpretation), sometimes too stringent. – high compliance costs with the rules. – exporters in many countries, especially the poorest, lack complete production chains and investment opportunities. • The rules are old – Developed in the 1970s. – Rise of globalisation. 7 June 2010 FIESP seminar about EC-GSP 5
  6. 6. European Commission / Taxation and Customs Union GSP rules of origin: why reform? (2) • Difficulties in applying cumulation – stringent rules for GSP regional cumulation, resulting in limited use and reduced incentive to economic cooperation. • Non-appropriate control system – burdensome for both operators and administrations. – weak in terms of breakdown of responsibilities. – Impossible for the authorities in the exporting country to check every single consignment. – false sense of security for importers. 7 June 2010 FIESP seminar about EC-GSP 6
  7. 7. European Commission / Taxation and Customs Union GSP rules of origin: why reform (3)? • Difficulties in managing administrative cooperation – Outdated, inefficient paper-based procedures. – Poor co-operation from certain countries: information not updated in time; Resulting difficulties on import Need for reminders for notifications and verifications • Problems in securing compliance with obligations – Lack of systematic means for monitoring. – Lack of appropriate remedial actions. 7 June 2010 FIESP seminar about EC-GSP 7
  8. 8. European Commission / Taxation and Customs Union Steps to reform • Green Paper COM(2003) 787 final 18 December 2003: launched a debate. • Communication COM(2005)100 final 16 March 2005: indicated the orientations favoured by the Commission for reform. • Communication was a horizontal document but indicated that GSP should be the first concrete application. • Commission’s impact assessment and draft regulation. 7 June 2010 FIESP seminar about EC-GSP 8
  9. 9. European Commission / Taxation and Customs Union The communication: aims of the reform • Three pillars of Communication COM(2005) 100: – Simpler and more development-friendly rules for the determination of preferential origin. – More efficient procedures based on a better balance of responsibilities between trade and customs. – Secured environment for legitimate trade through enforced rules. 7 June 2010 FIESP seminar about EC-GSP 9
  10. 10. European Commission / Taxation and Customs Union The draft regulation • Published at the end of 2008, after Commission’s initial proposal for a single method for determining origin, based on value added, failed to find favour with MS or other stakeholders • Now in the final stages of the decision-making process 7 June 2010 FIESP seminar about EC-GSP 10
  11. 11. European Commission / Taxation and Customs Union The structure of the draft regulation A new, more logical and clearer structure Begins with general conditions to benefit from the arrangements (not new, but less evident at present). Specific sub-sections on procedures at export; procedures at release for free circulation; control of origin. Roles and responsibilities of all concerned, plus consequences of actions, made more apparent. 7 June 2010 FIESP seminar about EC-GSP 11
  12. 12. European Commission / Taxation and Customs Union The general conditions Beneficiary countries must be listed as a beneficiary country in the GSP Regulation. They must undertake to comply with the administrative cooperation provisions of rules of origin: - set up and manage a data-base of registered exporters (“REX”); - communicate required information to the Commission; - assist the Commission and the Member States with verification requests and monitoring actions No new undertakings until 2016 (prior to REX applicability). 7 June 2010 FIESP seminar about EC-GSP 12
  13. 13. European Commission / Taxation and Customs Union Rules for determining origin • Goods must be either: – Wholly obtained in the beneficiary country (mined, grown, etc); or – Sufficiently worked or processed there. • Cumulation of origin possible in certain cases 7 June 2010 FIESP seminar about EC-GSP 13
  14. 14. European Commission / Taxation and Customs Union Minimal operations (1) • List of operations which, either on their own or in combination with others of the same type, can never confer origin (“minimal operations”). • Dual purpose of list: – In context of “sufficient working or processing” – In context of cumulation 7 June 2010 FIESP seminar about EC-GSP 14
  15. 15. European Commission / Taxation and Customs Union Minimal operations (2) • (a) preserving operations to ensure that the products remain in good condition during transport and storage; • (b) breaking-up and assembly of packages; • (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; • (d) ironing or pressing of textiles and textile articles; • (e) simple painting and polishing operations; • (f) husking and partial or total milling of rice; polishing and glazing of cereals and rice; • (g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar; • (h) peeling, stoning and shelling, of fruits, nuts and vegetables; • (i) sharpening, simple grinding or simple cutting; • (j) sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles); • (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; • (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; • (m) simple mixing of products, whether or not of different kinds; mixing of sugar with any material; • (n) simple addition of water or dilution or dehydratation or denaturation of products; • (o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; • (p) a combination of two or more of the operations specified in points (a) to (o); • (q) slaughter of animals. 7 June 2010 FIESP seminar about EC-GSP 15
  16. 16. European Commission / Taxation and Customs Union Sufficient working or processing (“list rules”) (1) Various simple criteria, according to what is most appropriate for the sector concerned: • Maximum content of non-originating materials (value or weight); • Change of tariff heading or sub-heading; • Specific processing requirement; • Use of wholly obtained materials. Where a value rule applies, normally 70% of non-originating materials for goods originating in LDCs; may be more demanding (50%) for goods originating in other beneficiary countries In some cases, alternative value-based rules (operator free to choose). 7 June 2010 FIESP seminar about EC-GSP 16
  17. 17. European Commission / Taxation and Customs Union Sufficient working or processing (“list rules”) (2) List of insufficient working or processing operations which can never confer origin (minimal operations) maintained Tolerance rule: percentage of non-originating materials which do not satisfy the rule may be used: (a) 15% of the weight of the product for products falling within Chapters 2 and 4 to 24, other than processed fishery products of chapter 16; (b) 15% of the ex-works price of the product for other products, except for products falling within Chapters 50 to 63 of the Harmonized System, for which the tolerances mentioned in Notes 5 and 6 of Part I of Annex 13a shall apply. 7 June 2010 FIESP seminar about EC-GSP 17
  18. 18. European Commission / Taxation and Customs Union Sufficient working or processing (“list rules”) (3) Reasons for choice of rules: - To support development by encouraging local sourcing. - To avoid circumvention. - For industrial products originating in non-LDCs, differentiated rules are a reflection of their higher industrial capacity. - . 7 June 2010 FIESP seminar about EC-GSP 18
  19. 19. European Commission / Taxation and Customs Union Sufficient working or processing (3) • How to calculate compliance with a rule based on maximum content of non-originating materials: Value of non-originating materials x 100 Ex-works price 1 • New provision: Reference periods may be used to smooth out fluctuations in prices and exchange rates at choice of exporter – usually over the previous fiscal year, but not less than three months. . - . 7 June 2010 FIESP seminar about EC-GSP 19
  20. 20. European Commission / Taxation and Customs Union Wholly obtained fisheries products: conditions for fisheries vessels outside the territorial waters • Definition of territorial waters (12 miles). • Rules simplified and clarified. • Crew condition remains. • New possibility to cumulate the conditions between members of the same regional cumulation group. 7 June 2010 FIESP seminar about EC-GSP 20
  21. 21. European Commission / Taxation and Customs Union Cumulation of origin: list of types • Bilateral cumulation (with EU). • Cumulation with Norway, Switzerland and Turkey • Regional cumulation • Extended cumulation with countries with which the Community has concluded an FTA 7 June 2010 FIESP seminar about EC-GSP 21
  22. 22. European Commission / Taxation and Customs Union Bilateral cumulation • Materials originating in the EU in accordance with GSP rules and which undergo a more than minimal operation in a beneficiary country, are considered to originate in that beneficiary country 7 June 2010 FIESP seminar about EC-GSP 22
  23. 23. European Commission / Taxation and Customs Union Cumulation with Norway, Switzerland and Turkey • The present arrangements with Norway and Switzerland will continue but a new exchange of letters is being negotiated. • Turkey should join this cumulation, once an agreement is reached (exchange of letters). • Materials originating in the Norway, Switzerland or Turkey in accordance with GSP rules and which undergo a more than minimal operation in a beneficiary country, are considered to originate in that beneficiary country • Certificates may be replaced on import, so that the goods can be forwarded to one of the other parties and preference claimed there. 7 June 2010 FIESP seminar about EC-GSP 23
  24. 24. European Commission / Taxation and Customs Union Regional cumulation (1) • Four groups: – Three current ones: Groups I, II and III – ASEAN, CACM and Andean Community, SAARC; also possibilty of cumulation between countries in groups I and III; – New Mercosur group (Argentina, Brazil, Paraguay and Uruguay – Group IV). • Before group IV cumulation can begin, undertakings on administrative cooperation must be submitted 7 June 2010 FIESP seminar about EC-GSP 24
  25. 25. European Commission / Taxation and Customs Union Regional cumulation (2) • Present double condition removed – origin of last country is acquired provided only that a more than minimal operation takes place • If a less than minimal operation, origin of the country accounting for the highest customs value of the originating materials used. 7 June 2010 FIESP seminar about EC-GSP 25
  26. 26. European Commission / Taxation and Customs Union Regional cumulation (3) • Example 1: – Uruguay material exported to Brazil: Uruguay provides proof of Uruguay origin; – More than minimal operation in Brazil: Brazil origin acquired, Brazil issues proof of origin indicating Brazil origin • Example 2: – Uruguay material exported to Brazil: Uruguay provides proof of Uruguay origin; – Less than minimal operation in Brazil: origin belongs to the country accounting for the highest customs value of the originating materials. Brazil issues proof of origin indicating Uruguay origin 7 June 2010 FIESP seminar about EC-GSP 26
  27. 27. European Commission / Taxation and Customs Union Regional cumulation (4) Limitations: - Cumulation possible where different rules apply in the countries concerned: but when sending materials to another member of the group, a country must apply the rule it applies for exports to the EU - Specific agricultural or processed agricultural products where the market access conditions applicable (e.g. a general arrangement country and an EBA country) are different may be excluded – list in annex - Additional list of excluded specific operations in the case of textiles (Annex 16). 7 June 2010 FIESP seminar about EC-GSP 27
  28. 28. European Commission / Taxation and Customs Union Extended cumulation • New possibility • Any beneficiary country may ask Commission to be allowed to cumulate with a country with which the EU has concluded an FTA (e.g. Mexico, Chile) • Commission will decide on applications and on the goods which may be covered. • Chapters 1 to 24 always excluded. • Materials originating in a country with which the EU has concluded an FTA will be considered to originate in the beneficiary country if a more than minimal operation is performed there. • The countries concerned must agree to comply with provisions on administrative cooperation 7 June 2010 FIESP seminar about EC-GSP 28
  29. 29. European Commission / Taxation and Customs Union “Non-manipulation” clause • Current direct transport rule abolished. • Instead, a general requirement that goods shall not have been altered or transformed in any way en route (“non-manipulation” clause). • Authorities in the EU will ask the importer for supporting evidence only in cases of doubt • Storage or splitting of consignments in country of transit permitted, provided goods under customs supervision. 7 June 2010 FIESP seminar about EC-GSP 29
  30. 30. European Commission / Taxation and Customs Union Evidence of origin: new system from 2017 (1) • Further development needed (legal, technical). • Authorities set up and maintain a data-base of traders registered to export under GSP. • Registration not the same as prior approval or authorisation. It consists of gathering basic information about the trader to facilitate subsequent controls. • Once registered, exporters make out statements on origin themselves and send them to their customer in the Community. Statements may be in electronic format. • Authorities in beneficiary countries concentrate on keeping the record of registered exporters up to date and carrying out controls. Traders who commit fraud should be withdrawn from the register – no readmission until they put their hose in order. • Controls to be carried out on these authorities’ own initiative, or at the request of authorities in the Community. Risk analysis should be used. 7 June 2010 FIESP seminar about EC-GSP 30
  31. 31. European Commission / Taxation and Customs Union Evidence of origin : new system from 2017 (2) • Importers submit the statement on origin to the customs authorities in the Community. • It is a fundamental principle of customs law that importers should be responsible for the declarations they make – this should also be the case as regards evidence of origin. • Importers should take reasonable steps to protect themselves in case something goes wrong (e.g. a clause in the commercial contract). 7 June 2010 FIESP seminar about EC-GSP 31
  32. 32. European Commission / Taxation and Customs Union Evidence of origin : new system from 2017 (3) • An amending regulation will lay down further specifications • Commission will decide by mid-2016 who is ready • Will apply from 2017 only (and 2020 for countries not ready by then) • Until 2017 (or 2020), present system (Form A) continues to apply. 7 June 2010 FIESP seminar about EC-GSP 32
  33. 33. European Commission / Taxation and Customs Union Monitoring • Monitoring actions (checks by the Commission that the authorities of beneficiary countries are able to comply with their obligations in terms of management and control, as a basis for improved cooperation between customs authorities) have already begun but should become more systematic. • Monitoring actions are not just in the interest of the Community – they are in the interest of beneficiary countries also: if we are aware of a problem early, we can offer help to correct it. 7 June 2010 FIESP seminar about EC-GSP 33
  34. 34. European Commission / Taxation and Customs Union Derogations • The possibility of granting derogations is no longer limited to LDCs and the circumstances in which they may be granted are re-defined. 7 June 2010 FIESP seminar about EC-GSP 34
  35. 35. European Commission / Taxation and Customs Union Implications for other arrangements • The regulation has no direct effect on other arrangements. • However, the Communication of 2005 was a horizontal document, concerning all preferential trade arrangements. • The Community will approach negotiations for new agreements in a constructive and open manner. 7 June 2010 FIESP seminar about EC-GSP 35
  36. 36. European Commission / Taxation and Customs Union The timetable for the new GSP rules of origin • Member States must give a favourable opinion: vote now expected to take place in September 2010 • After this, Commission will formally adopt the text and publish it in the EU Official Journal • Rules on determination of origin, cumulation, non- manipulation: should apply from 1 January 2011 • New procedures on proof of origin: from 1 January 2017 (or 1 January 2020 for beneficiary countries not ready by then) • Nothing is definitive until the regulation is published. Watch the web-site! 7 June 2010 FIESP seminar about EC-GSP 36
  37. 37. European Commission / Taxation and Customs Union Further information • GSP rules of origin: http://ec.europa.eu/taxation_customs/customs/customs_duti es/rules_origin/preferential/article_781_en.htm • Guide for users on GSP rules of origin: http://ec.europa.eu/taxation_customs/customs/customs_duti es/rules_origin/preferential/article_839_en.htm • Latest news on the reform of GSP rules of origin: http://ec.europa.eu/taxation_customs/customs/customs_duti es/rules_origin/preferential/article_777_en.htm • GSP regulation: http://ec.europa.eu/trade/wider- agenda/development/generalised-system-of- preferences/index_en.htm 7 June 2010 FIESP seminar about EC-GSP 37
  38. 38. European Commission / Taxation and Customs Union Whom to contact • European Commission, DG Taxation and Customs Union, Unit B3 (Rules of Origin), 1049 Brussels, Belgium • Mr Pierre-Jacques Larrieu (head of unit) • Mrs Oksana Zikuna, Oksana.Zikuna@ec.europa.eu or functional mailbox Taxud-Unit-B3@ec.europa.eu. 7 June 2010 FIESP seminar about EC-GSP 38

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