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海关总署令第175号（《中华人民共和国海关〈中华人民共和国政府和新西兰政府自由贸易协定〉项下进出口货物原产地管理办法》）（中英对照）II

发布时间： 2018-06-20 16:10:51 作者：译聚网来源：中华人民共和国海关总署浏览次数：

第三十条本办法下列用语的含义：

“材料”，是指在生产或者转变为另一货物的过程中所使用的任何物体或者物质，包括零件或者成分；

“非原产材料”，是指用于货物生产中的非新西兰原产的材料，以及不明原产地的材料；

“生产”，是指获得货物的方法，包括货物的种植、饲养、开采、收获、捕捞、耕种、诱捕、狩猎、捕获、采集、收集、养殖、提取、制造、加工或者装配；

“简单”，是指不需要专门技能，也不需要专门生产或者安装专用机器、仪器或者设备，进行的加工或者处理；

“海关估价协定”，是指作为《马拉喀什建立世贸组织协定》一部分的《关于实施1994年关税与贸易总协定第7条的协定》；

“公认会计原则”，是指有关记录收入、支出、成本、资产及负债、信息披露以及编制财务报表的会计原则，既包括普遍适用的广泛性指导原则，也包括详细的标准、惯例及程序；

“其他原产地证明文件”，是指能充分证明货物原产地的其他文件。

Article 30 For the purposes of these Measures:

The term “materials” means any object, matter or substance used in the production or transformation of another good, including a part or ingredient;

The term “non-originating materials” means materials not originating in New Zealand that are used in the production of a good and materials of undetermined origin;

The term “production” means methods of obtaining goods, including growing, raising, mining, harvesting, fishing, farming, trapping, hunting, capturing, gathering, collecting, breeding, extracting, manufacturing, processing or assembling a good;

The term “simple” generally describes operations or processes which need neither special skills nor special machines, apparatus or equipment specially produced or installed for carrying out the operations or processes.

The term “Customs Valuation Agreement’ means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, which is part of the Marrakesh Agreement Establishing the World Trade Organization;

The term “generally accepted accounting principles” means the accounting standards with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements. Those standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures;

The term “other documentary evidence of origin” means any other documentary evidence sufficient to substantiate the origin of the goods.

第三十一条本办法由海关总署负责解释。

第三十二条本办法自2008年10月1日起施行。

Article 31 The right of interpretation of these Measures shall remain with the General Administration of Customs.

Article 32 These Measures shall come into force as of October 1, 2008.

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