RCEP货物贸易规则应用十大攻略 - 助力企业把握自贸协定红利
加快实施自由贸易区战略是我国扩大对外开放的重要内容。目前，我国已签署19个自贸协定及1项优惠贸易安排。自由贸易协定所包含的规则制度正逐渐成为我国企业开展国际化经营必须掌握和遵循的营商准则。
Accelerating the implementation of free trade zone strategies is an important part of China's opening-up policy. Currently, China has signed 19 FTAs and 1 preferential trade arrangement. The rules contained in free trade agreements are gradually becoming business standards that Chinese enterprises must master and follow in international operations.
Q1. RCEP在货物贸易市场开放方面达成哪些重要共识？
Q1. What important consensuses has RCEP reached on goods trade market opening?
A承诺根据《关税与贸易总协定》第三条给予其他缔约方货物国民待遇；通过逐步实施关税自由化给予优惠的市场准入；特定货物的临时免税入境；取消农业出口补贴；全面取消数量限制、进口许可程序管理，以及与进出口相关的费用和手续等非关税措施方面的约束。
A: Commits to granting national treatment to goods from other parties in accordance with Article III of GATT; provides preferential market access through gradual tariff liberalization; allows temporary duty-free entry of specific goods; eliminates agricultural export subsidies; comprehensively removes quantitative restrictions, import licensing procedures, and constraints on non-tariff measures related to import/export fees and formalities.
Q2. RCEP涉及跨境电子商务中的哪些内容？
Q2. What e-commerce provisions does RCEP include?
RCEP电子商务章节列出了鼓励缔约方通过电子方式改善贸易管理与程序的条款；要求缔约方为电子商务创造有利环境，保护电子商务用户的个人信息，为在线消费者提供保护，并针对非应邀商业电子信息加强监管和合作。
The RCEP e-commerce chapter lists provisions encouraging parties to improve trade management and procedures electronically; requires parties to create a favorable environment for e-commerce, protect users' personal information, provide online consumer protection, and strengthen supervision and cooperation regarding unsolicited commercial electronic messages.
Q3. RCEP在原产地规则方面达成了哪些重要共识？
Q3. What important consensuses has RCEP reached on rules of origin?
确定了RCEP项下有资格享受优惠关税待遇的原产货物的认定规则。在确保适用实质性改变原则的同时，突出了技术可行性、贸易便利性和商业友好性，以使企业，尤其是中小企业易于理解和使用RCEP。
Establishes rules for determining originating goods eligible for preferential tariff treatment under RCEP. While ensuring application of the substantial transformation principle, it emphasizes technical feasibility, trade facilitation and business-friendliness to help enterprises, especially SMEs, easily understand and utilize RCEP.
Q4. 如何理解RCEP货物贸易的优惠水平？
Q4. How to understand RCEP's preferential level for goods trade?
最惠国关税和协定优惠关税的税率差异决定了某一类产品的受惠程度。最惠国关税税率是指世界贸易组织各成员对原产自另一成员的进口产品征收关税的税率水平。而协定优惠关税税率通常低于最惠国关税税率。
The tariff difference between MFN rates and preferential FTA rates determines the benefit level for specific products. MFN rates refer to WTO members' tariff levels on imports from other members, while preferential FTA rates are typically lower than MFN rates.
Q5. 关税减让表主要包括哪些内容？
Q5. What are the main components of tariff concession schedules?
关税减让表一般包括以下几项内容：HS编码、货品名称、基准税率、协定优惠税率以及备注。HS编码（HS Code）是指《商品名称及编码协调制度》中的商品编码。
Tariff concession schedules generally include: HS codes, product descriptions, base rates, preferential rates and remarks. HS codes refer to product classifications under the Harmonized System.
Q6. 如何选择关税减让表？
Q6. How to select tariff concession schedules?
不同进出口情形下选择关税减让表。RCEP缔约方之间的贸易，应当依据不同的进出口情形，选择对应适用的关税减让表。
Select schedules based on different import/export scenarios. For trade between RCEP parties, choose corresponding tariff concession schedules according to specific circumstances.
Q7. 如何查找关税承诺表？
Q7. How to find tariff commitment schedules?
企业可以通过中国自由贸易区服务网（http：//fta.mofcom.gov.cn/）获取所需的关税减让表。
Enterprises can obtain required tariff concession schedules through China FTA Service Network (http://fta.mofcom.gov.cn/).
Q8. 如何查询进出口货物优惠税率？
Q8. How to check preferential tariff rates for imports/exports?
企业还可以在中国自由贸易区服务网根据HS编码或关键字直接查询进货物的优惠率。
Enterprises can also directly check preferential rates for imports/exports by HS code or keywords on China FTA Service Network.
Q9. 如何确定不同年度的协定优惠税率？
Q9. How to determine preferential rates for different years?
在实际执行过程中，将以RCEP生效日当年的产品税率为基础，对协定关税减让表进行查询。
In actual implementation, check the agreement's tariff concession schedules based on product rates in the year when RCEP takes effect.
Q10. 如何计算协定优惠税额？
Q10. How to calculate preferential tariff amounts?
明确了产品在对应年份的优惠税率后，可使用公式"RCEP优惠税额=货物价格×RCEP优惠税率"进行计算。
After confirming the preferential rate for corresponding year, calculate using the formula: "RCEP preferential amount = goods value × RCEP preferential rate".
来源 | 中国贸易报
Source | China Trade News