资源描述
关于实施《中国—巴基斯坦自由贸易协定》签发
中国—巴基斯坦自贸区原产地证书的通知
各产地证签证单位:
《中华人民共和国政府与巴基斯坦伊斯兰共和国政府自由贸易协定》已正式签署,协定将于7月1日起实施,双方将自7月1日起启动《中国—巴基斯坦自由贸易协定》降税进程,降税范围在《中华人民共和国政府与巴基斯坦伊斯兰共和国政府关于自由贸易协定早期收获协议》的基础上进一步扩大。为使我国出口到巴基斯坦的协议项下的产品享受巴基斯坦给予的关税优惠待遇,自2007年7月1日起,各地出入境检验检疫机构按扩大的关税减让范围签发中国-巴基斯坦自由贸易区优惠原产地证书,原产地规则及签证操作程序仍按现行规定执行。
各签证单位要组织签证人员学习《中国—巴基斯坦自由贸易区原产地规则》及签证操作程序,提高中国—巴基斯坦自贸区优惠原产地证书利用率,使我国出口至巴基斯坦的产品充分享受关税优惠待遇。
2006年1月1日开始实施的《中华人民共和国政府与巴基斯坦伊斯兰共和国政府关于自由贸易协定早期收获协议》并入协议继续执行。
二〇〇七年六月二十八日
附:
巴基斯坦减税承诺减让表
PAKISTAN'S OFFER LIST:CATEGORY VI
S.#
HS Code
Description
1
0713.9090
Vetches (whole grain, split or any other form).
2
1209.2900
3
1214.9000
4
1211.3000
Coca leaves, poppy straw and cannabis herbs.
5
1211.4000
6
1211.9000
7
1301.9010
Cannabis resin and cannabis balsams.
8
1302.1100
Opium.
9
1302.1900
Concentrate of poppy straw; extracts and tinctures of cannabis.
10
2203.0000
Alcoholic beverages and spirits, including brewing and distilling dregs and waste, wine lees and argol.
11
2204.0000
12
2205.0000
13
2206.0000
14
2207.0000
15
2208.0000
16
2209.0000
17
2620.0000
Hazardous wastes as defined and classified in the Basel Convention.
18
2621.0000
19
2921.5900
Other (benzidine and its derivatives).
20
2921.5900
Paraphence-tole carbamide and 5-Nitro-2 proxy-aniline in both tablet and powder or crystalline forms.
21
2922.2900
22
2930.9090
Allyl-isothio-cyanate.
23
2939.3000
Caffeine citrate.
24
3003.3100
Insulin preparations and syringes in 40 I.U. strength.
25
3204.0000
Dyes containing benzidine.
26
3212.9090
27
3604.1000
Fireworks.
28
3604.9000
Other (pyrotechnic articles)
29
3704.0000
Cinematograph film wholly or partly exposed or developed in any Pakistani or Indian language, with or without a sound track and depicting Pakistani or Indian way of living either silent or dubbed, or in which leading roles have been played by Pakistani or Indian actors or actresses.
30
3706.0000
31
3825.0000
32
3915.1000
33
3915.9000
34
4301.1000
Furskins and manufactures thereof, other than raw furskins and tanned or dressed furskins of sheep, lambs, rabbits, goats, kids thereof, calf and other animal fur not internationally prohibited .
35
4301.6000
36
4301.7000
37
4301.8090
38
4302.1100
39
4302.1900
40
4303.1000
41
4303.9000
42
4707.0000
Goods (including their containers) bearing any obscene pictures, writings, inscriptions or visible representations.
43
4707.0000
Anti-Islamic, obscene or subversive literature.
44
4901.0000
45
4901.0000
46
4901.9910
Translation of the Holy Quran without Arabic text.
47
4902.0000
48
4910.0000
49
4910.0000
50
4911.0000
51
4918.0000
52
6812.5000
Clothing (of asbestos).
53
7204.1010
54
7204.4910
55
7902.0000
56
8110.2000
57
8112.1300
58
8418.0000
CFC gas based refrigerators, deep-freezers and other refrigerating cooling and chilling equipment.
59
8438.4000
Brewery machinery/machinery for alcoholic beverages.
60
8512.3000
Pressure horns and parts thereof.
61
8512.9000
62
8524.0000
63
8548.1000
64
8710.0000
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles, other than armoured security vans.
65
9018.3110
66
9018.3120
67
9301.0000
Military weapons, machine-guns, sub-machine-guns, automatic rifles of all calibers and other military fire-arms and projectiles (other than revolvers and pistols).
68
9302.0010
Revolvers and pistols of prohibited bores and of calibers higher than 0.46 inches bore.
69
9303.3000
Arms of prohibited bores (including semi-automatic rifles of 7.62 mm and rifles of 8 mm to 9 mm bores) and arms of calibers higher than 0.22 bore rifles.
70
9303.9000
Other (fire arms and similar devices which operate by firing of an explosive charge).
71
9304.0000
Other arms (for example, spring guns, air guns or gas guns, pistols and truncheons).
72
9305.1000
Parts and accessories of articles of heading No. 93.01 to 93.04, excluding parts and accessories of heading No. 9305.2900 barrel blanks for recoilless rifles, guns and mortars.
73
9305.2100
74
9306.9000
75
9505.0000
Gambling equipment.
76
9508.0000
77
3915.1000 3915.9000
Waste, parings and scrap, of Polyethylene and Polypropylene Plastics.
78
01031000
Purebred breeding animals
79
01039100
Weighing less than 50 kg
80
01039200
Weighing 50 kg or more
81
02031100
Carcasses and halfcarcasses
82
02031200
Hams, shoulders and cuts thereof, with bone in
83
02031900
Other
84
02032100
Carcasses and halfcarcasses
85
02032200
Hams, shoulders and cuts thereof, with bone in
86
02032900
Other
87
02050000
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
88
02063000
Of swine, fresh or chilled
89
02064100
Livers
90
02064900
Other
91
02081000
Of rabbits or hares
92
02082000
Frogs' legs
93
02083000
Of primates
94
02085000
Of reptiles (including snakes and turtles)
95
02089000
Other
96
02090000
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
97
02101100
Hams, shoulders and cuts thereof, with bone in
98
02101200
Bellies (streaky) and cuts thereof
99
02101900
Other
100
02109100
Of primates
101
05021000
Pigs', hogs' or boars bristles and hair and waste thereof
102
05029000
Other
103
15010010
Lard including other pig fat
104
15010090
Other
105
15030010
Lard stearin, lard oil
106
15030090
Other
107
16024100
Hams and cuts thereof
108
16024200
Shoulders and cuts thereof
109
16024900
Other, including mixtures
110
25240000
Asbestos.
111
26211000
Ash and residues from the incineration of municipal waste
112
28441000
Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds
113
28442000
Uranium enriched in U 235 and its compounds; plutoniumand its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products
114
28445000
Spent (irradiated) fuel elements (cartridges) of nuclear reactors
115
28451000
Heavy water (deuterium oxide)
116
28459000
Other
117
29036200
Hexachlorobenzene and DDT (1,1,1trichloro2,2bis (pchlorophenyl) ethane)
118
29141100
Acetone
119
30068000
Waste pharmaceuticals
120
36010000
Propellent powders
121
36020000
Prepared explosives, other than propellent powders
122
36030000
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.
123
38249096
Substances controlled under the Convention on the Prohibition of the Development , Production, Stock piling and use of Chemical Weapons and on their Destruction :
124
38251000
Municipal waste
125
38252000
Sewage sludge
126
38253000
Clinical waste
127
39152000
Of polymers of styrene
128
39153000
Of polymers of vinyl chloride
129
40121100
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.Of a kind used on motor cars (including station wagons and racing cars)
130
40121200
Of a kind used on buses or lorries
131
40121900
Other
132
40122000
Used pneumatic tyres
133
40129000
Other
134
41033000
Of swine
135
41063100
In the wet state (including wet blue)
136
41063200
In the dry state (crust)
137
41132000
Of swine
138
72041020
Waste and scrap of auto parts
139
72044920
Waste and scrap of auto parts
140
76020010
Scrap Of auto parts
141
85481000
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators
142
97030000
Original sculptures and statuary, in any material.
143
97060000
Antiques of an age exceeding one hundred years.
144
9306.1000
Ammunition and parts of ammunition, except ammunition for weapons of non-prohibited bores.
145
9306.2100
146
9306.2900
147
9306.3000
and other respective headings.
148
Respective headings.
Any goods containing ingredients or parts which may be repugnant to the injunctions of Islam as laid down in the Holy Quran and Sunnah of the Holy Prophet (Peace be upon him), including pigs, hogs, boars and swine, and their products and by-products.
Factory rejects and goods of job lot/stock lot or sub-standard quality except those mentioned below:-
1. Job lot and stock lot of items where the MFN tariff is zero percent.
2. Waste, seconds and cutting of-
i. Iron and steel (excluding stainless steel) sheets and plates in cut length or coils minimum width 50.8 cm (20 inch) and minimum length 121.9 cm (48 inch);
ii. tin sheets and plates of one side not less than 45.7 cm (18 inch); and
iii.stainless steel sheets, coils, plates and circles of AISI-200, AISI-300 and or AISI-400 series only.
iv. Cotton waste (H.S.No. 5202.0000).
v. Granules made by the recycling of plastics waste.
149
Respective headings.
Goods (including their containers) bearing any words or inscription of a religious connotation, the use or disposal of which may injure the religious feelings of any sect, class or group of people in Pakistan.
3. Re-rollable scrap.- The scrap having width not exceeding 1000 mm with thickness 6 mm and above and a length not exceeding 2.5 meters, consisting of mill rejects and crop ends of ingots, billets, slabs, blooms and including cuttings of sheets and plates, pipes and bars whether in pieces or in rolled strips, cuttings of ships plates, used and pitted rails and girders, whereas in case of girders and pipes length shall be 1.5 meter.
150
Respective headings.
All second hand,used and secondry items not allowed to be imported in the Trade policy of Pakistan.
附件一 进口海关关税消除
第一阶段:本协定生效后的五年内。
中国降税模式
类别
描述
税目数
占总税目比例
1
降至零关税(三年内完成)
2681
35.5%
2
降至0-5% (五年内完成)
2604
34.5%
3
按50%的优惠幅度削减(五年内完成)
604
8%
4
按20%的优惠幅度削减(五年内完成)
529
7%
5
例外
1132
15%
巴基斯坦降税模式
类别
描述
税目数
占总税目比例
1
降至零关税(三年内完成)
2423
35.6%
2
降至0-5% (五年内完成)
1338
19.9%
3
按50%的优惠幅度削减(五年内完成)
157
2.0%
4
按20%的优惠幅度削减(五年内完成)
1768
26.1%
5
例外
1025
15.0%
6
禁止进口
92
1.4%
注:中巴早期收获协定中的零关税产品应继续按早期收获里规定的降税模式消除关税。
第二阶段:双方应在友好协商和照顾双方关注的基础上,力争在合理时间内消除占税目数和贸易量90%产品的关税。
第一节 巴基斯坦原产产品的进口海关关税
中国对源自巴基斯坦的进口产品适用下述类别:
(一)“类别一”:进口海关关税应自本协定生效之日起分四个阶段消除,并且产品关税应在协定生效后第三年一月一日降至零。每年优惠幅度如下:
类别
协定生效之日
01.01.08
01.01.09
01.01.10
一
25%
50%
75%
100%
(二)“类别二”:进口海关关税应自本协定生效之日起五年内降至5%或以下。每年优惠幅度如下:
类别
协定生效之日
01.01.08
01.01.09
01.01.10
01.01.11
01.01.12
二
X-5
6X
2(X-5)
6X
3(X-5)
6X
4(X-5)
6X
5(X-5)
6X
6(X-5)
6X
X指当年最惠国实施税率。
(三)“类别三”:进口海关关税应自本协定生效之日起五年内减让50%。每年优惠幅度如下:
类别
协定生效之日
01.01.08
01.01.09
01.01.10
01.01.11
01.01.12
三
8%
16%
25%
33%
41%
50%
(四)“类别四”:进口海关关税应自本协定生效之日起五年内减让20%。每年优惠幅度如下:
类别
协定生效之日
01.01.08
01.01.09
01.01.10
01.01.11
01.01.12
四
3%
6%
10%
13%
16%
20%
(五)“类别五”:例外。
中国关税减让表
中国关税减让表附于本节之后。
注:2006年为中国关税减让/消除基准年。
第二节 中国原产产品的进口海关关税
巴基斯坦对源自中国的进口产品适用下述类别:
(一)“类别一”:进口海关关税应自本协定生效之日起分四个阶段消除,并且产品关税应在协定生效后第三年一月一日降至零。每年优惠幅度如下:
类别
协定生效之日
01.01.08
01.01.09
01.01.10
一
25%
50%
75%
100%
(二)“类别二”:进口海关关税应自本协定生效之日起五年内降至5%或以下。每年优惠幅度如下:
类别
协定生效之日
01.01.08
01.01.09
01.01.10
01.01.11
01.01.12
二
X-5
6X
2(X-5)
6X
3(X-5)
6X
4(X-5)
6X
5(X-5)
6X
6(X-5)
6X
X指当年最惠国实施税率。
(三)“类别三”:进口海关关税应自本协定生效之日起五年内减让50%。每年优惠幅度如下:
类别
协定生效之日
01.01.08
01.01.09
01.01.10
01.01.11
01.01.12
三
8%
16%
25%
33%
41%
50%
(四)“类别四”:进口海关关税应自本协定生效之日起五年内减让20%。每年优惠幅度如下:
类别
协定生效之日
01.01.08
01.01.09
01.01.10
01.01.11
01.01.12
四
3%
6%
10%
13%
16%
20%
(五)“类别五”:例外。
(六)“类别五”:禁止进口。
巴基斯坦关税减让表
巴基斯坦关税减让表附于本节之后。
注:2006-2007财年为巴基斯坦关税减让/消除基准年。
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