| China-ASEAN Free Trade Area(CAFTA)is a free trade area formally established by China and ten ASEAN countries on January 1,2010.The biggest benefit of the establishment of the free trade area is that it can obtain preferential tariffs,thus expanding the economic and trade exchanges among member countries,especially in the role of expanding the trade volume of goods among member countries.The rule of origin is an important legal system in the Comprehensive Framework Agreement of CAFTA,which is used to determine the country of origin of goods,so as to determine whether the goods can receive preferential tariffs.This paper first discusses the establishment and development of CAFTA rules of origin and the main system of rules of origin,and then compares and analyzes the old and new provisions of the upgraded CAFTA rules of origin.The biggest change in the new provisions is that the original value component standards are revised into three standards of applicable tariff classification change standards,value component standards and processing procedure standards.Another highlight is that the productspecific rules of origin are more widely classified.Based on above,the thesis focus on the second part CAFTA rules of origin are studied.Although the upgraded version of CAFTA defines and explains the price of raw materials and non-raw materials in value components,it does not specify the threelevel standard of value components.The transaction price method is universally applicable in the calculation of value components,and there are no other alternative calculation methods for specific products.Moreover,the updated version of the rules of origin does not modify the cumulative system and still adopts the total cumulative system.This would lead to tariff evasion resulting in discrimination against intermediate products outside the region.The last part of the paper trys to puts forward some suggestions to improve the rules of origin of CAFTA.It is suggested to refine the standard of value component on the existing basis and further classify the three-level standard.For the accumulative system,it is suggested to keep the total accumulative system and bring it into the partial accumulative system.In terms of the operation and management of the origin of goods,the issuing process of the origin of goods should be clarified,the new issuing institutions of the certificate of origin should be introduced,and the management measures of the origin marking should be formulated. |