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tạp chí kinh tế đối ngoại đề tài MỘT SỐ NỘI DUNG VỀ QUY TẮC XUẤT XỨ TRONG HIỆP ĐỊNH TPP

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MỘT SỐ NỘI DUNG VỀ QUY TẮC XUẤT XỨ TRONG HIỆP ĐỊNH TPP
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Từ khóa: Quy tắc xuất xứ (rules of origin), Hiệp định TPP
1. Thế nào là quy tắc xuất xứ và quy tắc xuất xứ ưu đãi?
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2. Các quy tắc xuất xứ ưu đãi thường gặp trong các FTA của Hoa Kỳ và
dự kiến của TPP trong tương lai
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Quy tắc hàm lượng giá trị khu vực (regional value content – RVC)
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:4Q,CU4[8"82W":4Q,*N,h,/",+5"7h7E"#Cz7&@*&X"#,4$24Q,
&47Y(7NO8~
&-"#.5.,/"8O&@"##(5,% C4[B*,Z+.&-"#.5.e4(OAi4.
*5*,/",%B*,($.*N"#ŒMO8*u,/"8O&@"##(5,% *5*"#4;<"O(94*N
:4Q,:R,l*5*"&P*,8"[(<"*aM(9.7 "Jf"#,R*,Z+.&-"#.5.
"8;"&2M4~RVC = VOM/AVx100%.5*,RM(O8.&-"#.5.e4(OAi
A+•"  7N  O8  *5*  ,/"  #(5"  ,($.  *f"#  ,R*  O8~RVC= (AV-
VNM)/AVx100%. %+"#M(*f"#,R*"8;O88O&@"##(5,% C4[B*
,/",Z+,‚O9.V",%EO8,% #(5.V""#4;<"O(94*N:4Q,:R2kA^"#
7h2W":4Q,2W".U7NpO8#(5,% 8"#NM7Y7&@*7(g4*u"O+(,%l
*5**(./.5,2("A+L45,%6"[]",W(eW+(h[8*5*A *[^*NO(<"L4M"
#_.[P([]",W(L41*,$*aM8"#NM,l"&P*:4Q,CU4,P(7 M7(h"].
CU4>,&-"#R"#[P(#(5o=*aM8"#NM?O8,% #(5.V""#4;<"[],
O(94Cf"#*N:4Q,:R2kA^"#7h2W":4Q,%M8"#NM7NJ
f"#,&'"#8O&@"##(5,% C4[B*,/",Z+.&-"#.5.e4(OAi4.
Cf"#7&@*,Q.-"I3.V",%EM;"N(*5*C5*O8.W(OP"-"
r3.V",%E+b*,Z+.&-"#.5.e4(OAiA+•"Cf"#7&@*,Q.-"
{3.V",%EM;"N(*5*C5*.W(OP"-"33.V",%EJ
Ž(9,M"#8;GvqGHqFGHG=Kf"#&-"#*‹"#7YeM"8"4;7 "

,B*(9"4;,_*:4Q,:R,%+"#(9.7 "[g*&-"#,%6"&47Y(,4$L4M"
*N(94OB**4"#>•?7h,8"O].04[B*,&-"#(,BA+p•p
>pop?,68"#NM*N8O&@"##(5,% C4[B*Cf"#A&P({G.V",%E
[8(9,ML4;7 "O8,/",Z+*f"#,R*#(5",($.J
Kết hợp cả quy tắc chuyển đổi dòng thuế và hàm lượng giá trị khu
vực. 8"#NM7&@*:5*7 "O8*N:4Q,:R,%<"*-2XC$,@.*WFL4;,_*"N(
,%<"J
Các quy tắc xuất xứ khác:
#+8(M(L4;,_*,&-"#71(.de($""N(,%<"*5*L4;,_*C5**‹"#7&@*
7&M%M7h:5*7 ":4Q,:R*aM8"#NM*^,h"&;<4*V4R*,1(,(h4}
Z("((2*^,h8"#NMCf"#7,L4;,_*:4Q,:R[g*4;h"7d(Y21
8"#NM[t"7&@**+(O8*N:4Q,:R"$4.V"#(5,% *aM"#4;<"O(94Cf"#
*N:4Q,:R>2kA^"#7h2W":4Q,%M2W".U7N?*($Cf"#L45K,,‚O9
"Q,7 ",&'"#O8HG.V",%EJP(L4;,_*"8;*NK,21,%&'"#@.
"#+(O9Cf"#5.A^"#[P("#4;<"O(94Cf"#:4Q,:R7h2W":4Q,8"#NM
7&@*.S"O+(,%+"#&-"#{&-"#H3&-"#H•‘
(<"#71([P(8"#A9,[8L4V"5+L4;,_*:4Q,:R*N,h*+(O8[Q"7g7&@*
7b*e(9,L4M",S,%+"#78.5"J4;,_*:4Q,:R71([P(8"#A9,
,&'"#7&@*,/",lCS4"#4;<"O(94O8*u},&'"#[($,,_,O8yarn
forward>,l*u*X7(?*^,h*W*u[8[W(.W(75.R"#*N:4Q,:R,l*5*
&P*,8"[(<"[8L4V"5+.W(7&@**_,M;M;A9,,(&P*,8"[(<"
7h7&@*&X"#&47Y(,4$L4M",Z+(9.7 "JN(*5*C5*2@(7h2W"
:4Q,%M*u*N,hCf"#;<4*V4.W(,„MY"L4;,_*:4Q,:R7h2W".U
*41(*c"#O85+M;L4V":4Q,CU47(7&@*&X"#R*,4$L4M"&47Y(J
5*8"#A9,[8L4V"5+7&@*.S"O+(,l&-"#3G7$"&-"#rI,%+"#
9,1"#
K,21*5*L4;,_*C5**‹"#7&@*L4;7 "*NO(<"L4M",P(;<4*V4[g,/"
*K"#A!"L4;7 "[geM+e6M;[],O(947N"##N([]"*4;h",%B*,($.M;
*N*4;h",W(J
3. Thủ tục thông thường để được hưởng thuế quan ưu đãi theo FTA

của Hoa Kỳ và TPP trong tương lai
05*[P(L4;7 ",%+"#(9.7 "•ipopO87h7&@*&X"#&47Y([g
,4$L4M"8"#NM.W(*N(Q;*R"#"]":4Q,:Rqt4A+,d*R*
*N,UL4;g"*aM&P*,8"[(<":4Q,CU4*u7 "*Q.[8,f"#e5+[P(
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7Y(,Z+*5*op*aM+M0n,6O8"8"].CU42DO8*R"#"]":4Q,:R
ABM,%<"(h4e($,[8,f"#,("*aM"#&'("].CU4[g:4Q,:R*aM8"#
NMJ4;7 ""8;*‹"#7&@*AB7+5"7&@*7&M[8+,%+"#(9.7 "J
<[8+7N*5*&P*,8"[(<"*N,h;<4*V4"8"].CU4.W(*4U"
e K,e5+*5+*+[(9*:5*7 ":4Q,:R*aM8"#NMeM+#!*5**(./
O(<"L4M"[8,f"#,("2W":4Q,J%+"#,'(#(M"3"ECh,l"#8;"].CU4
*5*"8"].CU4.W(O&4,%T*5**R"#,lO(<"L4M",P([(9*"].CU4
8"#NM[8*5**R"#,l*V",($,7h("*R"#%\"#8"#NM7N,„M
Y"*5*L4;,_*:4Q,:R7h7&@*&X"#&47Y(J5**R"#,l7N*V"*N,f"#
,("[g[(9*4Me5"*(./[8,% #(5[8,M",+5",(g"8"#€[(9*4Me5"
*(./,% #(5[8,M",+5"*+,Q,*W*5*"#4;<"[],O(94eM+#!*W
"#4;<"[],O(94#(5",($.7&@*2kA^"#,%+"#L45,%6"2W":4Q,[8[(9*2W"
:4Q,8"#NMX6"A"#8"#NM7&@*:4Q,CU47(J
6^*7/*:5*7 "O(948"#NM"].CU4[8+OY",d*aM&P*,8"
[(<"*N75.R"#7&@*;<4*V4[g:4Q,:R8"#NMM;Cf"#&P*,8"
[(<"*N,h,($"8":5*("L4MK,21.&-"#.5."&;<4*V4,f"#
,(",l"8"].CU4€;<4*V4*4"#*Q.,f"#,("e\"#[E"eW"*+"8:4Q,
CU4+b*"82W":4Q,,%+"#OY",d*aM&P*,8"[(<"C5*€;<4*V4
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Tài liệu tham khảo:
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