This
Agreement does not specifically refer to developing or least-developed
countries. A summary of the Agreement has been included in this document
for the sake of completeness.
The
Agreement covers rules of origin applied in all situations - such
as granting of most-favoured-nation status, anti-dumping and countervailing
actions, safeguard measures, discriminatory restrictions - other
than in the context of trade regimes granting trade preferences.
The provisions in the main body of the Agreement do not apply in the
context of schemes granting preferences to developing countries, such
as the Generalized System of Preferences or the Lomé Convention.
A Common Declaration With Regard to Preferential Rules of Origin annexed
to the Agreement applies some general guidelines to preferential rules
of origin.
The
Agreement contains two sets of provisions.
1.
It sets out a programme to be carried out jointly with the Customs
Co-operation Council, leading to the harmonization of all rules of
origin applied in the context of non-preferential trade regimes. Under
such trade regimes, for any single product, the same rule of origin
will apply in all countries and in all contexts. The harmonized rules
will, as far as possible, be based on the criterion of change of tariff
classification for the product, using the Harmonized System nomenclature.
2.
It contains provisions relating to the administration of rules of
origin. They aim to ensure that rules of origin are not used as trade
policy instruments and do not have restrictive or distorting effects
on trade.
The
Agreement includes provisions to ensure:
-
precise definition of the criteria on which the rules of origin
are based, including a statement of what does (rather than what
does not) confer origin
-
publication of laws and regulations
relating to rules of origin
-
non-discrimination and impartiality
in determinations of origin
-
non-retroactive application
of new rules of origin and of amendments to existing rules
-
independent judicial review
of determinations of origin
-
protection of confidential
information
-
notification to the WTO Secretariat
There
are different provisions relating to the administration of rules of
origin before and after completion of the harmonization work programme.
These differences reflect the fact that, while different rules of
origin apply before the implementation of the results of the work
programme, all WTO Members should be applying the same, harmonized
rules of origin thereafter.
The
Common Declaration annexed to the Agreement, takes up those provisions
in the Agreement which can also be applied in the context of preferential
trade regimes. These are provisions relating to:
-
a precise definition of the
criteria on which the rules of origin are based, including a statement
of what does (rather than what does not) confer origin
-
the publication of laws and
regulations relating to rules of origin
-
the non-retroactive application
of new rules of origin and of amendments to existing rules
-
the independent judicial review
of determinations of origin
-
the protection of confidential
information
-
the notification to the WTO
Secretariat
