Rules of origin determine the country of origin of products for international trade purposes. This presentation discusses rules of origin in Canada's trade agreements like NAFTA, CETA, and TPP. It defines key concepts like tariff shifts, regional value content calculations, and exceptions for sensitive sectors. The NAFTA introduced detailed rules while newer agreements use "build-up" and "focused value" methods and allow for limited non-originating content through quotas or derogations.
The document summarizes proposed reforms to the EU's Generalized System of Preferences (GSP) rules of origin. Key changes include making rules product-specific rather than relying solely on value-added, simplifying rules through the use of tariff classification changes or specific processing requirements, expanding regional cumulation to include Mercosur countries, and allowing statements of origin from registered exporters instead of certification by authorities. An analysis found that proposed rules of origin for key Brazilian exports like fisheries, hides and leather, textiles, machinery and motor vehicles generally increased flexibility through higher non-originating content thresholds or alternative rules.
Across the Pond: Canada-EU Comprehensive Economic and Trade Agreement (CETA)Brenda Swick
Presentation from the Dickinson Wright Webinar "Across the Pond: Canada-EU Comprehensive Economic and Trade Agreement (CETA)" presented by Brenda Swick on May 16, 2017.
Snam's 2014-2017 strategy focuses on delivering sustainable and profitable growth through selective investments, operational efficiency, financial discipline, and attractive returns. Key pillars include exploiting high-quality investment opportunities in Italy totaling €6 billion, focusing on two main European gas corridors to integrate assets, and maintaining cost control. Snam will strengthen security, flexibility and services in Italy while optimizing existing European assets like TIGF, PEG, and pursuing the acquisition of TAG to further integrate the East-West corridor.
The document provides an overview of liberalization efforts in Malaysia's services sector. It discusses Malaysia's services industry and targets for growth. It also outlines the four modes of supplying services - cross-border trade, consumption abroad, commercial presence, and movement of natural persons. The document then summarizes Malaysia's commitments to liberalizing its services sector through agreements like the ASEAN Framework Agreement on Services, World Trade Organization negotiations, and various free trade agreements. Key issues pertaining to liberalization of Malaysia's services sector are also presented.
This document summarizes a webinar about managing risks and compliance with NAFTA rules of origin. It discusses the webinar format and speaker's background in international trade. The agenda covers an overview of NAFTA, rules of origin, importer/exporter obligations, and risks of non-compliance. It then provides details on rules of origin including preference criteria, tariff shifts, and calculating regional value content. The document emphasizes proper documentation practices to withstand customs audits.
The document summarizes proposed reforms to the EU's Generalized System of Preferences (GSP) rules of origin. Key changes include making rules product-specific rather than relying solely on value-added, simplifying rules through the use of tariff classification changes or specific processing requirements, expanding regional cumulation to include Mercosur countries, and allowing statements of origin from registered exporters instead of certification by authorities. An analysis found that proposed rules of origin for key Brazilian exports like fisheries, hides and leather, textiles, machinery and motor vehicles generally increased flexibility through higher non-originating content thresholds or alternative rules.
Across the Pond: Canada-EU Comprehensive Economic and Trade Agreement (CETA)Brenda Swick
Presentation from the Dickinson Wright Webinar "Across the Pond: Canada-EU Comprehensive Economic and Trade Agreement (CETA)" presented by Brenda Swick on May 16, 2017.
Snam's 2014-2017 strategy focuses on delivering sustainable and profitable growth through selective investments, operational efficiency, financial discipline, and attractive returns. Key pillars include exploiting high-quality investment opportunities in Italy totaling €6 billion, focusing on two main European gas corridors to integrate assets, and maintaining cost control. Snam will strengthen security, flexibility and services in Italy while optimizing existing European assets like TIGF, PEG, and pursuing the acquisition of TAG to further integrate the East-West corridor.
The document provides an overview of liberalization efforts in Malaysia's services sector. It discusses Malaysia's services industry and targets for growth. It also outlines the four modes of supplying services - cross-border trade, consumption abroad, commercial presence, and movement of natural persons. The document then summarizes Malaysia's commitments to liberalizing its services sector through agreements like the ASEAN Framework Agreement on Services, World Trade Organization negotiations, and various free trade agreements. Key issues pertaining to liberalization of Malaysia's services sector are also presented.
This document summarizes a webinar about managing risks and compliance with NAFTA rules of origin. It discusses the webinar format and speaker's background in international trade. The agenda covers an overview of NAFTA, rules of origin, importer/exporter obligations, and risks of non-compliance. It then provides details on rules of origin including preference criteria, tariff shifts, and calculating regional value content. The document emphasizes proper documentation practices to withstand customs audits.
Cẩm nang chia sẻ kinh nghiệm du lịch Malaysia tự túc giá rẻ chi tiết nhất > ăn gì ở malaysia > nghỉ ở đâu > giá thuê phòng tại malaysia > các địa điểm du lịch tại malaysia
Strategic human resource management (SHRM) involves aligning human resource policies and activities with organizational strategy to ensure employees have the necessary competencies and behaviors to achieve strategic goals. SHRM plays both a strategy execution role in administering initiatives like downsizing and a strategy formulation role by identifying opportunities, threats, strengths, and weaknesses to help develop the strategic plan. The challenges of SHRM include supporting corporate performance improvement efforts and requiring HR units to be more involved in designing the company's strategic plan rather than just executing it.
WeiHai XinBo Composite Products Co.,Ltd. is a professional composite products supplier located in Wendeng, China that was established in 2005. The company owns modern buildings and CNC machine production lines covering over 4,000 square meters of land. Xinbo specializes in carbon fiber, fiberglass, and high performance composite materials and products for industries such as machinery, agriculture, transportation, energy, sports, automotive, marine, aeronautics, and more. Key products include carbon fiber and fiberglass tubes, kayak and SUP paddles, machinery parts, poles, and customized composite products.
Liên hệ page để tải tài liệu
https://www.facebook.com/garmentspace
My Blog: http://congnghemayblog.blogspot.com/
http://congnghemay123.blogspot.com/
Từ khóa tìm kiếm tài liệu : Wash jeans garment washing and dyeing, tài liệu ngành may, purpose of washing, definition of garment washing, tài liệu cắt may, sơ mi nam nữ, thiết kế áo sơ mi nam, thiết kế quần âu, thiết kế veston nam nữ, thiết kế áo dài, chân váy đầm liền thân, zipper, dây kéo trong ngành may, tài liệu ngành may, khóa kéo răng cưa, triển khai sản xuất, jacket nam, phân loại khóa kéo, tin học ngành may, bài giảng Accumark, Gerber Accumarkt, cad/cam ngành may, tài liệu ngành may, bộ tài liệu kỹ thuật ngành may dạng đầy đủ, vật liệu may, tài liệu ngành may, tài liệu về sợi, nguyên liệu dệt, kiểu dệt vải dệt thoi, kiểu dệt vải dệt kim, chỉ may, vật liệu dựng, bộ tài liệu kỹ thuật ngành may dạng đầy đủ, tiêu chuẩn kỹ thuật áo sơ mi nam, tài liệu kỹ thuật ngành may, tài liệu ngành may, nguồn gốc vải denim, lịch sử ra đời và phát triển quần jean, Levi's, Jeans, Levi Straus, Jacob Davis và Levis Strauss, CHẤT LIỆU DENIM, cắt may quần tây nam, quy trình may áo sơ mi căn bản, quần nam không ply, thiết kế áo sơ mi nam, thiết kế áo sơ mi nam theo tài liệu kỹ thuật, tài liệu cắt may,lịch sử ra đời và phát triển quần jean, vải denim, Levis strauss cha đẻ của quần jeans. Jeans skinny, street style áo sơ mi nam, tính vải may áo quần, sơ mi nam nữ, cắt may căn bản, thiết kế quần áo, tài liệu ngành may,máy 2 kim, máy may công nghiệp, two needle sewing machine, tài liệu ngành may, thiết bị ngành may, máy móc ngành may,Tiếng anh ngành may, english for gamrment technology, anh văn chuyên ngành may, may mặc thời trang, english, picture, Nhận biết và phân biệt các loại vải, cotton, chiffon, silk, woolCÁCH MAY – QUY CÁCH LẮP RÁP – QUY
Damco is a top 10 global logistics provider and part of A.P. Moller–Maersk Group. It has been operating in Turkey since 1996 through 3 offices and 3 warehouses. It provides various supply chain and freight forwarding services including ocean, air and land freight, warehousing and distribution. It aims to differentiate itself through its global network, tailoring solutions to customer needs, competitive rates, and focus on customer service and relationships.
This document is a thesis submitted by Yanning Li to the University of Manchester for the degree of Doctor of Philosophy. It investigates the production of inorganic nanohybrids by templating carbon and peptide nanostructures. The thesis contains 8 chapters that introduce the topic, provide a literature review on relevant areas such as sol-gel chemistry, carbon nanotubes, peptide self-assembly, and graphene. It then describes the experimental methods used and presents results on synthesizing carbon nanotube-inorganic nanohybrids using Fmoc-amino acids as surface modifiers. It also examines mineralization of peptide self-assembled hydrogels and production of graphene-inorganic hybrids.
"Mutual Submission: Key To Marriage," was preached on November 1, 2015 by Dr. Don Pahl. It is the latest in The Blueprint For Marriage And Family series at Crosspoint Bible Church.
This document discusses the spread of swine flu in India, specifically focusing on trends from 2009-2015. It notes that cases of swine flu have been increasing rapidly, with over 9,000 cases and 500 deaths reported in India by February 2015. The states reporting the most cases are Rajasthan, Gujarat, Delhi, Telengana, and Maharashtra. The document outlines that swine flu is caused by influenza A virus H1N1, which is similar to viruses found in pigs. It describes symptoms of swine flu and groups at higher risk, and provides over a dozen precautionary measures and signs to seek medical help.
Marketing universities in the 21st century:A customer centered approach Joel Isabirye
Marketing universities in the 21st century:A customer centered approach discusses how universities can engage customers in the era of information and technology.
Understanding rules of origin in Trade by Mr. Chea SocheatSocheat Chea
The document discusses rules of origin in international trade policy. It defines key terms like origin, rules of origin, and originating products. It explains that rules of origin are used to determine preferential tariff rates and other trade policy measures by establishing the country of origin. The document outlines different types of rules of origin like wholly obtained, value-added rules, and change of tariff classification rules. It provides examples of each type of rule and how they are applied to determine if a product qualifies for preferential treatment under trade agreements.
This webinar provided an overview of tariff classification. It began by introducing the speaker, Tony Gurniak, and his experience in cross-border trade. It then explained that tariff classification is based on the Harmonized System and uses a 10-digit numbering system to classify all imported goods. Incorrect classification can result in non-compliance issues and increased costs. The webinar reviewed important classification rules and concepts like general interpretive rules, catch-all classifications, and unique classifications. It emphasized that classification determines important trade factors like duties, rules of origin, and security profiling. The webinar concluded by discussing best practices for classification and the increasing enforcement risks if classifications are incorrect.
Assessment of Offshore Transmission Tender Round 1 benefits (2014)CEPA Ltd
Ofgem has published their conclusions on the consultation relating to the evaluation of Offshore Transmission Owners (OFTO) Tender Round One (TR1). The consultation was based on a report by CEPA and BDO which assessed the benefits that TR1 may have created. Ofgem’s conclusions paper followed a workshop where CEPA presented the report to stakeholders and comments on the report were subsequently fed back to Ofgem.
TPP Preparation - Automation for Analysis and ComplianceThomson Reuters
Presentation from our November 25 event in Singapore, co-hosted with KPMG with speakers from Asia Trade Centre and Singapore Ministry of Trade & Industry.
The document discusses revitalizing the Harmonized System (HS) for classifying goods in international trade. It notes that while the HS aims to classify all goods in trade, accurately identifying and classifying goods can be challenging. Traders often lack full technical knowledge of goods, and rules like the General Rules of Interpretation that determine HS classifications can also be complex. You improvements to the HS, countries also need to improve how goods are classified in their own national tariff systems. It takes cooperation between customs authorities and the private sector to facilitate more accurate and consistent classification of goods globally.
Homologation requirements act as barriers to international markets for automotive companies. While India has developed automotive technology, homologation standards make it difficult to access international markets. Homologation involves obtaining governmental approval by documenting vehicle performance, submitting samples for testing, and demonstrating compliance. It can involve type approval, where compliance is proven before sale, or self-certification, where witnessed testing before sale is not required. Meeting homologation requirements increases costs, but provides access to growing automotive markets.
A presentation by Mahesh Fakir, CEO of the Ports Regulator of South Africa at the 2nd annual Coal Transportation Africa Summit, held at the Indaba Hotel in Fourways, Johannesburg from 19-20 May 2015.
Tariff strategy for the South African Port SystemTristan Wiggill
A presentation by Mr Chris Lötter (Manager: Economic Regulation - The Ports Regulator of South Africa), at the Transport Forum SIG: "Driving down cost in the Supply Chain" on 3 September 2015 in Durban, hosted by Transnet. The topic of the presentation was: "Tariff Reform".
Lawyer in Vietnam Dr. Oliver Massmann ASEAN AFTER CPTPP - Vietnam FocusDr. Oliver Massmann
The document discusses the Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) agreement and its implications for Vietnam. It notes that CPTPP will provide Vietnam access to new markets like Canada, Mexico, and Peru, and opportunities in sectors like textiles, food, and chemicals. It also discusses challenges like competition and the need to strengthen domestic industries. Overall, CPTPP is expected to boost Vietnam's GDP by 1.32% and offers incentives for reforms to attract more foreign investment.
Cẩm nang chia sẻ kinh nghiệm du lịch Malaysia tự túc giá rẻ chi tiết nhất > ăn gì ở malaysia > nghỉ ở đâu > giá thuê phòng tại malaysia > các địa điểm du lịch tại malaysia
Strategic human resource management (SHRM) involves aligning human resource policies and activities with organizational strategy to ensure employees have the necessary competencies and behaviors to achieve strategic goals. SHRM plays both a strategy execution role in administering initiatives like downsizing and a strategy formulation role by identifying opportunities, threats, strengths, and weaknesses to help develop the strategic plan. The challenges of SHRM include supporting corporate performance improvement efforts and requiring HR units to be more involved in designing the company's strategic plan rather than just executing it.
WeiHai XinBo Composite Products Co.,Ltd. is a professional composite products supplier located in Wendeng, China that was established in 2005. The company owns modern buildings and CNC machine production lines covering over 4,000 square meters of land. Xinbo specializes in carbon fiber, fiberglass, and high performance composite materials and products for industries such as machinery, agriculture, transportation, energy, sports, automotive, marine, aeronautics, and more. Key products include carbon fiber and fiberglass tubes, kayak and SUP paddles, machinery parts, poles, and customized composite products.
Liên hệ page để tải tài liệu
https://www.facebook.com/garmentspace
My Blog: http://congnghemayblog.blogspot.com/
http://congnghemay123.blogspot.com/
Từ khóa tìm kiếm tài liệu : Wash jeans garment washing and dyeing, tài liệu ngành may, purpose of washing, definition of garment washing, tài liệu cắt may, sơ mi nam nữ, thiết kế áo sơ mi nam, thiết kế quần âu, thiết kế veston nam nữ, thiết kế áo dài, chân váy đầm liền thân, zipper, dây kéo trong ngành may, tài liệu ngành may, khóa kéo răng cưa, triển khai sản xuất, jacket nam, phân loại khóa kéo, tin học ngành may, bài giảng Accumark, Gerber Accumarkt, cad/cam ngành may, tài liệu ngành may, bộ tài liệu kỹ thuật ngành may dạng đầy đủ, vật liệu may, tài liệu ngành may, tài liệu về sợi, nguyên liệu dệt, kiểu dệt vải dệt thoi, kiểu dệt vải dệt kim, chỉ may, vật liệu dựng, bộ tài liệu kỹ thuật ngành may dạng đầy đủ, tiêu chuẩn kỹ thuật áo sơ mi nam, tài liệu kỹ thuật ngành may, tài liệu ngành may, nguồn gốc vải denim, lịch sử ra đời và phát triển quần jean, Levi's, Jeans, Levi Straus, Jacob Davis và Levis Strauss, CHẤT LIỆU DENIM, cắt may quần tây nam, quy trình may áo sơ mi căn bản, quần nam không ply, thiết kế áo sơ mi nam, thiết kế áo sơ mi nam theo tài liệu kỹ thuật, tài liệu cắt may,lịch sử ra đời và phát triển quần jean, vải denim, Levis strauss cha đẻ của quần jeans. Jeans skinny, street style áo sơ mi nam, tính vải may áo quần, sơ mi nam nữ, cắt may căn bản, thiết kế quần áo, tài liệu ngành may,máy 2 kim, máy may công nghiệp, two needle sewing machine, tài liệu ngành may, thiết bị ngành may, máy móc ngành may,Tiếng anh ngành may, english for gamrment technology, anh văn chuyên ngành may, may mặc thời trang, english, picture, Nhận biết và phân biệt các loại vải, cotton, chiffon, silk, woolCÁCH MAY – QUY CÁCH LẮP RÁP – QUY
Damco is a top 10 global logistics provider and part of A.P. Moller–Maersk Group. It has been operating in Turkey since 1996 through 3 offices and 3 warehouses. It provides various supply chain and freight forwarding services including ocean, air and land freight, warehousing and distribution. It aims to differentiate itself through its global network, tailoring solutions to customer needs, competitive rates, and focus on customer service and relationships.
This document is a thesis submitted by Yanning Li to the University of Manchester for the degree of Doctor of Philosophy. It investigates the production of inorganic nanohybrids by templating carbon and peptide nanostructures. The thesis contains 8 chapters that introduce the topic, provide a literature review on relevant areas such as sol-gel chemistry, carbon nanotubes, peptide self-assembly, and graphene. It then describes the experimental methods used and presents results on synthesizing carbon nanotube-inorganic nanohybrids using Fmoc-amino acids as surface modifiers. It also examines mineralization of peptide self-assembled hydrogels and production of graphene-inorganic hybrids.
"Mutual Submission: Key To Marriage," was preached on November 1, 2015 by Dr. Don Pahl. It is the latest in The Blueprint For Marriage And Family series at Crosspoint Bible Church.
This document discusses the spread of swine flu in India, specifically focusing on trends from 2009-2015. It notes that cases of swine flu have been increasing rapidly, with over 9,000 cases and 500 deaths reported in India by February 2015. The states reporting the most cases are Rajasthan, Gujarat, Delhi, Telengana, and Maharashtra. The document outlines that swine flu is caused by influenza A virus H1N1, which is similar to viruses found in pigs. It describes symptoms of swine flu and groups at higher risk, and provides over a dozen precautionary measures and signs to seek medical help.
Marketing universities in the 21st century:A customer centered approach Joel Isabirye
Marketing universities in the 21st century:A customer centered approach discusses how universities can engage customers in the era of information and technology.
Understanding rules of origin in Trade by Mr. Chea SocheatSocheat Chea
The document discusses rules of origin in international trade policy. It defines key terms like origin, rules of origin, and originating products. It explains that rules of origin are used to determine preferential tariff rates and other trade policy measures by establishing the country of origin. The document outlines different types of rules of origin like wholly obtained, value-added rules, and change of tariff classification rules. It provides examples of each type of rule and how they are applied to determine if a product qualifies for preferential treatment under trade agreements.
This webinar provided an overview of tariff classification. It began by introducing the speaker, Tony Gurniak, and his experience in cross-border trade. It then explained that tariff classification is based on the Harmonized System and uses a 10-digit numbering system to classify all imported goods. Incorrect classification can result in non-compliance issues and increased costs. The webinar reviewed important classification rules and concepts like general interpretive rules, catch-all classifications, and unique classifications. It emphasized that classification determines important trade factors like duties, rules of origin, and security profiling. The webinar concluded by discussing best practices for classification and the increasing enforcement risks if classifications are incorrect.
Assessment of Offshore Transmission Tender Round 1 benefits (2014)CEPA Ltd
Ofgem has published their conclusions on the consultation relating to the evaluation of Offshore Transmission Owners (OFTO) Tender Round One (TR1). The consultation was based on a report by CEPA and BDO which assessed the benefits that TR1 may have created. Ofgem’s conclusions paper followed a workshop where CEPA presented the report to stakeholders and comments on the report were subsequently fed back to Ofgem.
TPP Preparation - Automation for Analysis and ComplianceThomson Reuters
Presentation from our November 25 event in Singapore, co-hosted with KPMG with speakers from Asia Trade Centre and Singapore Ministry of Trade & Industry.
The document discusses revitalizing the Harmonized System (HS) for classifying goods in international trade. It notes that while the HS aims to classify all goods in trade, accurately identifying and classifying goods can be challenging. Traders often lack full technical knowledge of goods, and rules like the General Rules of Interpretation that determine HS classifications can also be complex. You improvements to the HS, countries also need to improve how goods are classified in their own national tariff systems. It takes cooperation between customs authorities and the private sector to facilitate more accurate and consistent classification of goods globally.
Homologation requirements act as barriers to international markets for automotive companies. While India has developed automotive technology, homologation standards make it difficult to access international markets. Homologation involves obtaining governmental approval by documenting vehicle performance, submitting samples for testing, and demonstrating compliance. It can involve type approval, where compliance is proven before sale, or self-certification, where witnessed testing before sale is not required. Meeting homologation requirements increases costs, but provides access to growing automotive markets.
A presentation by Mahesh Fakir, CEO of the Ports Regulator of South Africa at the 2nd annual Coal Transportation Africa Summit, held at the Indaba Hotel in Fourways, Johannesburg from 19-20 May 2015.
Tariff strategy for the South African Port SystemTristan Wiggill
A presentation by Mr Chris Lötter (Manager: Economic Regulation - The Ports Regulator of South Africa), at the Transport Forum SIG: "Driving down cost in the Supply Chain" on 3 September 2015 in Durban, hosted by Transnet. The topic of the presentation was: "Tariff Reform".
Lawyer in Vietnam Dr. Oliver Massmann ASEAN AFTER CPTPP - Vietnam FocusDr. Oliver Massmann
The document discusses the Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) agreement and its implications for Vietnam. It notes that CPTPP will provide Vietnam access to new markets like Canada, Mexico, and Peru, and opportunities in sectors like textiles, food, and chemicals. It also discusses challenges like competition and the need to strengthen domestic industries. Overall, CPTPP is expected to boost Vietnam's GDP by 1.32% and offers incentives for reforms to attract more foreign investment.
BEPS Webcast #4 - Presentation of 2014 DeliverablesOECDtax
As part of the official launch of the BEPS 2014 Deliverables, you are invited to join senior members from the OECD's Centre for Tax Policy and Administration (CTPA) for a live webcast on 16 September 2014 at 4:00PM (CEST, Paris time) as they discuss the details of the first set of deliverables, the involvement of developing countries, the input from stakeholders, as well as the planned next steps.
View the webcast: http://www.oecd.org/tax/beps-webcasts.htm
The document discusses the rules and requirements for claiming preferential tariff treatment under NAFTA. It explains that a Certificate of Origin must be completed by exporters to certify that a good being traded between NAFTA countries qualifies as originating. It provides details on the contents and instructions for completing the certificate. It also outlines the criteria and rules of origin that must be met to claim NAFTA preferences, including tariff shifts and regional value content requirements. Finally, it discusses record keeping obligations and potential penalties for non-compliance.
An Introduction to WTO Rules on Market AccessSimon Lacey
This is one of a series of lectures given on University Pelita Harapan's Masters in International Trade, Competition and Investment Law and Policy (MTIC) Program. This lecture discusses the WTO rules on market access, focusing on tariffs, quantitative restrictions, tariff-rate quotas, and other non-tarriff measures such as technical barriers to trade and sanitary and phytosanitary measures
Central value added tax ppt @ bec doms bagalkot mbaBabasab Patil
The document discusses Central Value Added Tax (CENVAT) in India. It defines key terms related to CENVAT such as capital goods, inputs, final products, and exempted goods. It explains that under CENVAT, manufacturers can claim a credit for excise duties paid on inputs and capital goods used in producing final goods. It outlines the duties eligible for CENVAT credit and how/when the credit can be claimed. Specifically, 50% of credit for capital goods can be claimed in the financial year, with the remainder in subsequent years. The document also discusses related concepts like input service distributors and the documents needed to claim CENVAT credit.
Development of India's Carbon Credit Market.pptxmsounak95
Provides an overview of the development of Carbon Markets since Kyoto Protocol with a special focus on the compliance markets. It also explores the various global ETS instruments currently operational and its impact on the economy and corporates. It also examines the regulatory development of India's Carbon Credit Trading Scheme and provides critical analysis of various provisions.
The document provides information on key aspects of the USMCA trade agreement between the US, Mexico, and Canada as it relates to commercial transport. It notes that USMCA aims to reset trade relations to a fair environment, integrate emerging technologies, and counter non-market practices. For commercial transport specifically, it is expected to lead to faster market access and entry, lower transaction costs, and continued investment in rail infrastructure across North America with a focus on improving border crossing facilities. The rules of origin and certification of origin process under USMCA are also summarized.
INCOTERMS And CISG, (CONTRACT FOR THE INTERNATIONAL SALE OF GOODS)
LAW8118-INTERNATIONAL BUSINESS LAW
Examines the impact of the law on the enterprises that conduct international business and on particular transactions entered into by such enterprises. The law concerning the formation and some other aspects of international sales contracts especially pursuant to the CISG as well as the law relating to the international transport of goods by sea and international payments (documentary credits) will be examined. The course will also explore selected legal aspects of one particular regional grouping (namely the European Union). In addition, a study will be made of the law concerning some of the methods by which private international legal disputes are resolved with the focus being on international commercial arbitration.
The document provides an overview of transfer pricing regulations in India. It discusses:
1) The legal framework governing transfer pricing, including key sections of the Income Tax Act relating to computation of income from international transactions at arm's length prices.
2) The procedures involved in transfer pricing assessments, including reference to the transfer pricing officer, draft order process, and appeal mechanisms.
3) Methods for determining arm's length prices for international transactions, including comparable uncontrolled price method, resale price method, cost plus method, profit split method, and transactional net margin method.
4) Requirements for transfer pricing documentation and the accountant's role in furnishing transfer pricing reports as required by section 92E of
The document discusses amendments made to India's safe harbour rules for transfer pricing. Some key points:
1) The amendments moderate the profit margins allowed for certain eligible transactions like IT/ITES services and R&D services. New thresholds of INR 200 crore were also introduced.
2) The scope was extended to include safe harbors for low value intragroup services and loans advanced in foreign currency.
3) Safe harbor rates were restructured for KPO services and now depend on employee to operating cost ratios.
4) Definitions like operating expenses were expanded and clarifications around terms like employees costs were added.
This document provides an introduction and overview of the Incoterms® 2010 rules published by the International Chamber of Commerce. It summarizes the key changes and features of the Incoterms® 2010 rules, including:
1) Two new rules, DAT and DAP, have replaced four previous rules, reducing the total number from 13 to 11.
2) The rules are classified into two groups - rules for any mode of transport and rules for sea and inland transport.
3) The rules can now be used for both domestic and international trade.
4) Guidance notes are provided for each rule to help parties choose the appropriate rule.
Similar to CME Powerpoint Web Version Oct 2015 (20)
1. Rules of Origin in Canada’s New Trade
Agreements
Presentation to the Canadian Manufacturers and Exporters
Association
Mark N. Sills Brian Staples
October 21, 2015
2. • What are rules of origin (“ROO’s”)?
• Rules of origin are those rules used to determine
the country of origin of a product for purposes of
international trade
• Our focus today will be on preferential rules of
origin
PART I: DEFINITION OF ROO
3. • Even in the area of non-preferential trade,
rules of origin are often controversial
• Used in the fields of antidumping and
countervailing duties, marking and
labelling requirements for foreign products
and in export controls
WHERE ELSE ARE ROO’S USED?
4. • The NAFTA introduced a full-fledged tariff shift-based
regime for determining origin of goods and their
consequent eligibility for NAFTA tariff preferences
• These rules sometimes contained supplementary rules
to the tariff shift rules with regional value content (“RVC”)
requirements
IMPORTANCE OF ROO’S IS RELATIVELY
RECENT: NAFTA
5. • A tariff shift-based regime is on its face more precise and
administratively
• But there are limitations and the HS itself is the product
of intergovernmental government negotiations involving
special interests
ADVANTAGES AND DISADVANTAGES
6. • The rules of origin in all of the above agreements reflect
a series of compromises by the countries to the
negotiation
• Rules of origin permit countries to adjust levels of access
for certain sensitive sectors in their domestic economies
and are preferable to product exclusions
NAFTA, FTA’S, CETA AND TPP
7. 1. Goods wholly obtained or produced in the NAFTA
region
2. Goods produced in the NAFTA region wholly from
originating materials
3. Goods meeting the Annex 401 origin rule (product-
specific rules which are mostly “tariff shift”)
4. Unassembled goods and goods classified with their
parts which do not meet the Annex 401 rule of origin but
contain 60% regional value content using the
transaction method (50% using the net cost method)
PART II: NAFTA CHAPTER 4 DEFINES
“ORIGINATING GOODS” IN 4 WAYS
8. • Certain of Annex 401’s rules of origin contain
minimum regional value content requirements in
addition to tariff shifts
• Article 402 gives two formulas for calculating the
regional value content: the transaction value
method, or the net cost method.
MINIMUM RVC REQUIREMENTS
9. • The formula for calculating the regional value content using the
transaction value method is:
RVC = TV - VNM x 100
• TV
where
• RVC is the regional value content, expressed as a percentage;
• TV is the transaction value of the good adjusted to a free-on-board
(F.O.B.) basis; and
• VNM is the value of non-originating materials used by the producer
in the production of the good.
TRANSACTION VALUE CALCULATION
10. • The formula for calculating the regional value content
using the net cost method is:
• RVC = NC - VNM x 100
NC
where
• RVC is the regional value content, expressed as a percentage;
• NC is the net cost of the good; and
• VNM is the value of non-originating materials used by the producer
in the production of the good.
NET COST CALCULATIONS
11. • The net cost method calculates the regional
value content as a percentage of the net cost to
produce the good
• The percentage content required for the net cost
method (50%) is lower than the percentage
content required for the transaction value
method (60%)
NET COST VS. TRANSACTION VALUE
12. • The absorption or roll-up principle is a general regime-wide rule
which allows the use of the entire originating status of an
intermediate product when used for subsequent manufacturing
operations of originating goods
• Intermediate materials of this nature can either be purchased from
arms-length suppliers or self-produced
ABSORPTION OR “ROLL-UP”
13. • For the purpose of calculating the regional value content of final
goods (using either the transaction value method or the net cost
method), NAFTA Article 402(10) allows a producer to designate as
an intermediate material any self-produced, originating material
used in the production of the final goods. This provision covers all
goods and materials except:
– automotive goods defined in article 403(1) and described in
Annex 403.1; and
– components described in Annex 403.2, specifically engines and
gearboxes
INTERMEDIATE MATERIALS/SELF-
PRODUCED GOODS
14. • Tracing tracks the value of major automotive
components and subassemblies imported into
the NAFTA region.
• This significantly limits the phenomenon known
as roll-up and roll-down
• See Annexes 403.1 and 403.2
TRACING
15. • Producers of automotive goods in the US,
Canada or Mexico also may elect to
“average” their costs when calculating the
regional value content requirement
AVERAGING
16. • To qualify for preferential treatment, textile and apparel
goods must normally pass a “yarn forward” or triple
transformation test
• This rule is significantly stricter than the US- Canada
FTA rule which calls for a double transformation
• TPL's are available in specified cases and there are
limited “short supply” provisions
TEXTILES AND APPAREL
17. • Post-NAFTA FTA agreements concluded by the US with
various Latin American countries introduce new ways to
calculate the value content for rules of origin
• Two major changes have been introduced: 1-the net
cost method is now focussed largely on the automotive
industry; 2- the Build up Method has been introduced.
• The NAFTA “transaction value” methodology has been
renamed the “Build-down” Method.
PART III: DEVELOPMENTS IN ROO’S SINCE
NAFTA: “BUILD-UP” AND “BUILD DOWN”
18. • RVC = ((VOM/AV) x 100)
where
• RVC is the regional value content expressed as a
percentage of the adjusted value of the good
• AV is the adjusted value of the good
• VOM is the value of originating materials acquired or self
produced and used by the producer in the production of
the good
“BUILD-UP”
19. • This method introduces into the formula the concept of
value of originating materials separately; this means that
the value content is calculated exclusively on the basis
of the originating inputs
BUILD-UP (CONT’D)
20. • Similar in many respects to the “build-up” approach
favoured by the US
• Focussed value method will benefit Canadian producers
by minimizing the number of non-originating materials
that must be tracked for origin purposes thereby
reducing administrative burdens
• See example on following page
“FOCUSSED VALUE” TEST APPLIED BY
CANADA
21. • 8415.10 - A change from any other heading; or
• A change from subheading 8415.90, whether or not
there is also a change from any other heading, provided
that the value of non-originating materials of subheading
8415.90 does not exceed 65 per cent of the transaction
value of the good. (Canada – Colombia FTA)
FOCUSSED VALUE EXAMPLE
22. • Standardized value tests for kits when tariff shift is
impossible (i.e. unassembled bikes)
• Remanufacturing: recognizing this emerging trend by
recognizing “dis-assembly” as production
• Increased use of tariff rate quotas (TRQs) and “short-
supply” mechanisms (implementation pending!!)
NEW DEVELOPMENTS IN ROO’S IN CANADIAN
FTA’S SINCE NAFTA
23. • A big issue is the interface between free trade agreements that have
been concluded between each of the parties and a third country or
economic grouping
• Article 304 provides for cross cumulation. However this article
requires a further administrative agreement
CROSS CUMULATION
24. • The Comprehensive Economic and Trade Agreement
between Canada and the European Union (“CETA”)was
signed in 2013
• The text was finalized in October 2014. It is awaiting
ratification by all of the EU’s 27 Member States
PART IV: CETA
25. • Canadian exporters would have had difficulties meeting stringent
European rules on origin for cars, textiles, fish and certain
agricultural/processed agricultural products
• A compromise in the form of rules of origin derogations for a limited
quantity of exports (exceptions for which a more relaxed rule
applies) was reached with the EU
• Derogations (origin quotas) for products with a higher proportion of
imported inputs◦
1. automobiles
2. ◦fish/seafood
3. ◦textiles and apparel
4. ◦high-sugar-containing products
5. ◦chocolate and confectionery
6. ◦processed foods
CETA PROVISIONS ON ROO’S
26. • The CETA allows for ROO cumulation in some specific
product sectors such as autos
• However cumulation is only granted on a product-by-
product and chapter/heading/subheading) basis; and
within the CETA only
CETA CUMULATION
27. • As an example: Tariff heading 87.03 (Motor vehicles)
• Main rule: originating goods must account for at least 50% of the ex-
works or transaction value of the product
• Derogation however is granted for100,000 units, provided non-
originating materials do not exceed 70% of the ex-works or the
transaction value of the goods or 80% of the net cost
• Rule 1 to be modified in 7 years: non-originating materials do not
exceed 45 % of the ex-works or transaction value of the product
• If TTIP takes place with cross-cumulation, the auto TRQ is phased
out and the rule changes too so that the maximum foreign content is
40% (Mexico is not included!)
CETA (CONT’D)
28. • The Trans-Pacific Partnership (“TPP”) was
signed on October 5, 2015
• The TPP will include Australia, Brunei, Chile,
Japan, Malaysia, Mexico, New Zealand, Peru,
Singapore, United States, and Vietnam
PART V: TPP
29. • Uniform set of rules of origin that define whether a
particular good is “originating”
• Product-specific rules of origin are attached to the text of
the Agreement. Qualifying content: either a “build-down”
method consistent with current Canadian free-trade
agreements or “build up”/”focussed value” method
• The TPP provides for “accumulation”
• Common TPP-wide systems of certification and
verification
TPP PROVISIONS ON ROO’S
30. • Auto sector ROO’s require 45 percent regional value content for
finished vehicles along with a regional value content threshold
between 35 and 45 percent for auto parts calculated under a net
cost approach
• 45 percent content requirement in respect of “key Canadian-
produced vehicle parts” (including engines and transmissions) and
40 percent for “other key Canadian produced vehicle auto parts.”
• small share of parts will only require a lower regional content of 35
percent to qualify for tariff benefits
• Also a “flexibility mechanism”
• Reportedly, “tracing” of parts will not be required under the TPP
AUTOS
31. • Not just the rules but rules administration
• NAFTA model – US has moved to importer certification
(easier to litigate – harder for everyone else)
• Enforcement trends: US enhanced enforcement for
textiles and apparel ( Korea, Panama, TPP…)
• Letting country of export undertake the risks – with
consequences
CERTIFICATION AND VERIFICATION
32. • ROO’s have assumed greater importance in recent
years and are no longer limited to customs compliance
issues
• ROO’s raise important compliance issues
• As well, corporate strategy departments will be
increasingly required to work with sourcing and
compliance units
• Sourcing of specific components may no longer be solely
a matter of technical fit and price
PART VI: TRENDS FOR THE FUTURE FOR
ROO’S
33. • Since the NAFTA, the trend in ROO’s in preferential
trade agreements has been to simplify
• NAFTA represented the high-water mark of special-
interest-driven accommodation in ROO’s
• CETA considerably less complicated in ROO area and
more flexible in terms of its quotas
• Remains to be seen what the TPP will bring
TRENDS: CETA VS. TPP
34. • The CETA represents a deal that is agreed and
simply awaits ratification by EU member States
• TPP on the other hand has many more hurdles
to face, including ratification by the US and
Japan which is by no means certain
TRENDS