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19 1 추가 2 추가 3 추가 4 제 7417 호가제 7418 호로통합 5 제 7414 호및제 7416 호가제 7419 호로통합 6 제 7803 호및제 7805 호가제 7806 호로통합 7 제 7906 호가제 7907 호로통합 8 제 8004 호, 제 8005 호및제 8006 호가제 8007 호로통합 9 추가 10 추가 11 추가

20 SECOND AMENDMENT TO THE ASIA-PACIFIC TRADE AGREEMENT

21 The Governments of the People s Republic of Bangladesh, the People s Republic of China, the Republic of India, the Lao People s Democratic Republic, the Republic of Korea and the Democratic Socialist Republic of Sri Lanka: RECALLING the decision of the Ministers of Participating States in their Ministerial Declaration adopted at the Third Session of the Ministerial Council in Seoul on 15 December 2009, directing the Standing Committee of the Asia-Pacific Trade Agreement to deepen tariff concessions and to expand negotiations into additional areas of cooperation as a truly pan-asia-pacific Trade Agreement, Noting that the Fourth Round of tariff negotiations have now been concluded and also that the Rules of Origin have been successfully negotiated, and to implement these decisions the APTA has to be amended in view of its Article 26, HAVE AGREED as follows: 1. The following amendments are made to the Asia-Pacific Trade Agreement: (i)the National Lists of Concessions (Annex I of APTA) are substituted by the new National Lists of Concessions, which are annexed to this Second Amendment. (ii)in the Rules of Origin (Annex II of APTA) a) The following is added as Footnote 9: RULE 4: INTERPRETATION OF THE TERM AGGREGATE CONTENT

22 The aggregate content in Rule 4 shall be calculated as the sum of the value of originating materials used as a input (VOM1) and the value for originating materials added by the Participating State where working or processing of the finished product has taken place (VOM2). VOM1 means value of the products which have acquired originating status in the territory of a previous Participating State, which shall be calculated on the basis of the customs value determined in accordance with Articles 1 through 8, Article 15, and the corresponding interpretative notes of the Customs Valuation Agreement. VOM2 means value of the originating materials obtained in the territory of the Participating State where working or processing of the finished product has taken place, and the value used as input in working or processing of the finished product in that Participating State, including direct labour cost, direct overhead cost, transportation cost and profit for the finished product. Under the above interpretation, the product shall be considered as a product originating in the territory of the Participating State where working or processing of the finished product has taken place, provided that the sum of VOM1 and VOM2 is not less than 60% of its f.o.b. value. b) The following is added as Footnote 10: RULE 5(b)(ii): INTERPRETATION OF THE TERM DIRECT CONSIGNMENT The provision of Rule 5(b)(ii) of The products have not entered into trade or consumption there shall be interpreted that the products which

23 remain under the control of customs authority of the intermediate non-participating state without any proceedings of import clearance procedures shall be considered as directly consigned from the exporting Participating State to the importing Participating State. The expression of entered into trade or consumption there is understood that the import declaration on the product was accepted and the product was released out of a bonded area into the domestic market of the intermediate country to be consumed or subsequently exported under another contract. Therefore, the product that is temporarily stored in the bonded area under the control of customs authority and has not undergone any operations or processes other than those defined in Rule 5b(iii), is understood to have not entered into trade or consumption. c) Annex II.A as appended to this Second Amendment is attached as Sectoral agreements in accordance with Rule 3(b) 2. This Second Amendment shall be deposited with the Executive Secretary of ESCAP, who shall promptly furnish a certified copy thereof to each Participating State. 3. This Second Amendment shall enter into force upon the deposit of instruments of ratification or acceptance by all signatory States with the Executive Secretary of ESCAP. IN WITNESS WHEREOF, the undersigned, duly authorized representatives of the signatory States, have signed the present Agreement on behalf of their respective Governments. Done at Bangkok, Thailand, on this thirteenth day of January two thousand and seventeen, in one single copy in the English language

24 FOR THE PEOPLE S REPUBLIC OF BANGLADESH: FOR THE PEOPLE S REPUBLIC OF CHINA: FOR THE REPUBLIC OF INDIA: FOR THE LAO PEOPLE'S DEMOCRATIC REPUBLIC: FOR THE REPUBLIC OF KOREA: FOR THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA:

25 Annex I of APTA The National Lists of Concessions Ø Bangladesh General concessions Special concessions Ø China General concessions Special concessions Ø India General concessions Special concessions Ø Lao PDR General concessions Ø Republic of Korea General concessions Special concessions to Bangladesh Special concessions to Lao PDR Ø Sri Lanka General concessions Special concessions

26 ANNEX II Rules of Origin for the Asia-Pacific Trade Agreement For determining the origin of products eligible for preferential concessions under the Asia-Pacific Trade Agreement in the light of Article 8 of the Agreement, the following Rules shall be applied: RULE 1: Originating products Products covered by preferential trade within the framework of the Agreement imported into the territory of a Participating State from another Participating State which are consigned directly within the meaning of Rule 5 hereof, shall be eligible for preferential concessions if they conform to the origin requirement under any one of the following conditions: (a) Products wholly produced or obtained in the exporting Participating State as defined in Rule 2; or (b) Products not wholly produced or obtained in the exporting Participating State, provided that the said products are eligible under Rule 3 or Rule 4. RULE 2: Wholly produced or obtained Within the meaning of Rule 1 (a) the following shall be considered as wholly produced or obtained in the exporting Participating State: (a) raw or mineral products extracted from its soil, its water or its seabeds; 1 (b) agricultural products harvested there; 2 (c) animals born and raised there;

27 (d) products obtained from animals referred to in paragraph (c) above; (e) products obtained by hunting or fishing conducted there; (f) products of sea fishing and other marine products taken from the high seas by its vessels; 3/4 (g) products processed and/ or made on board its factory ships 4/5 exclusively from products referred to in paragraph (f) above; (h) parts or raw materials recovered there from used articles which can no longer perform their original purpose nor are capable; (i) used articles collected there which can no longer perform their original purpose there nor are capable of being restored or repaired and which are fit only for disposal or for the recovery of parts or raw materials; (j) waste and scrap resulting from manufacturing operations conducted there; (k) goods produced there exclusively from the products referred to in paragraph(a) to (j) above. RULE 3: Not wholly produced or obtained (a) Within the meaning of Rule 1(b), products worked on or processed as a result of which the total value of the materials, parts or produce originating from non- Participating States or of undetermined origin used does not exceed 55 per cent of the f.o.b. value of the products produced or obtained and the final process of manufacture is performed within the territory of the exporting Participating State shall be eligible for preferential concessions, subject to the provisions of Rule 3(c), (d) and (e). (b) 6 Sectoral agreements (c) The formula for calculating the content of non-originating materials, and its requirement for obtaining the originating status referred to in Rule 3(a) is as follows:

28 Value of imported non-originating Value of undetermined origin materials, parts or produce + materials, parts or produce % f.o.b. price (d) The value of the non-originating materials, parts or produce shall be: (i) the c.i.f. value at the time of importation of materials, parts or produce where this can be proven; or (ii) The earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the Participating State where the working or processing takes place. (e) Whether or not the requirements of Rule 1(b) are satisfied, the following operations or processes are considered to be insufficient to confer the status of originating products: i) Operations to ensure the preservation of products in good condition either for transportation or storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations); ii) Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up; iii) Changes of packaging and breaking up and assembly of

29 consignments; iv) Simple slicing, cutting or repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, etc. v) The affixing of marks, labels or other like distinguishing signs on products or their packaging; vi) Simple mixing; vii) Simple assembly of parts of products to constitute a complete product; viii) Slaughter of animals; ⅸ) Peeling, unflaking, grain removing and removal of bones; and ⅹ) A combination of two or more operations specified above. RULE 4: Cumulative rules of origin Products which comply with origin requirements provided for in Rule 1 and which are used by a Participating State as input for a finished product eligible for preferential treatment by another Participating State shall be considered as a product originating in the territory of the Participating State where working or processing of the finished product has taken place provided that the aggregate content 9 originating in the territory of the PS is not less than 60 percent of its f.o.b. value. 7 RULE 5: Direct consignment The following shall be considered as directly consigned from the exporting Participating State to the importing Participating State : (a) if the products are transported without passing through the territory of any non

30 Participating State : (b) the products whose transport involves transit through one or more intermediate non-participating States with or without transshipment or temporary storage in such countries, provided that : (i) the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements; (ii) the products have not entered into trade or consumption there 10 ; and (iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition. RULE 6: Treatment of packing When determining the origin of products, packing should be considered as forming a whole with the product it contains. However, packing may be treated separately if the national legislation so requires. RULE 7: Certificate of origin Products eligible for preferential concessions shall be supported by a Certificate of Origin 8 issued by an authority designated by the government of the exporting Participating State and notified to the other Participating States in accordance with the attached sample Certificate of Origin and notes for the completion thereof. RULE 8: Prohibition and co-operation (a) Any Participating State may prohibit importation of products containing any inputs originating from States with which it does not have economic and

31 commercial relations. (b) Participating States will do their best to co-operate in order to specify origin of inputs in the Certificate of Origin. RULE 9: Review These Rules may be reviewed as and when necessary upon request of one-third of the Participating States and may be open to such modifications as may be agreed upon. RULE 10: Special criteria percentage Products originating in least developed Participating States can be allowed a favorable 10 percentage points applied to the percentages established in Rules 3 and 4. Thus, for Rule 3, the percentage would not exceed 65 percent, and for Rule 4, the percentage would not be less than 50 percent

32 Footnotes 1. Includes mineral fuels, lubricants and related materials as well as minerals or metal ores. 2. Includes forestry products. 3. Vessels - shall refer to fishing vessels engaged in commercial fishing, registered in a Participating State and operated by a citizen or citizens or governments of Participating States or partnership, corporation or association, duly registered in such Participating State, at least 60 per cent of equity of which is owned by a citizen or citizens and/or government of such Participating State or 75 per cent by citizens and/or governments of the Participating States. However, the products taken from vessels engaged in commercial fishing under bilateral agreements which provide for chartering/leasing of such vessels and/or sharing of catch between Participating States, will also be eligible for preferential concessions. 4. In respect of vessels or factory ships operated by government agencies the requirement of flying the flag of a Participating State shall not apply. 5. For the purpose of this Agreement, the term factory ship means any vessel, as defined, used for processing and/or making on board products exclusively from those products referred to in paragraph (f) above. 6. As specified in Annex II.A. 7. Partial cumulation as implied by Rule 4 above means that only products which have acquired originating status in the territory of one Participating State may be taken into account when used as inputs for a finished product eligible for preferential treatment in the territory of another Participating State subject to Rule 3 (e). 8. A standard Certificate of Origin to be used by all Participating States is annexed and approved by the Participating States. 9. The aggregate content in Rule 4 shall be calculated as the sum of the value of originating materials used as a input (VOM1) and the value for originating materials added by the Participating State where working or processing of the finished product has taken place (VOM2). VOM1 means value of the products which have acquired originating status in the territory of a

33 previous Participating State, which shall be calculated on the basis of the customs value determined in accordance with Articles 1 through 8, Article 15, and the corresponding interpretative notes of the Customs Valuation Agreement. VOM2 means value of the originating materials obtained in the territory of the Participating State where working or processing of the finished product has taken place, and the value used as input in working or processing of the finished product in that Participating State, including direct labour cost, direct overhead cost, transportation cost and profit for the finished product. Under the above interpretation, the product shall be considered as a product originating in the territory of the Participating State where working or processing of the finished product has taken place, provided that the sum of VOM1 and VOM2 is not less than 60% of its f.o.b. value. 10. The provision of Rule 5(b)(ii) of The products have not entered into trade or consumption there shall be interpreted that the products which remain under the control of customs authority of the intermediate non-participating state without any proceedings of import clearance procedures shall be considered as directly consigned from the exporting Participating State to the importing Participating State. The expression of entered into trade or consumption there is understood that the import declaration on the product was accepted and the product was released out of a bonded area into the domestic market of the intermediate country to be consumed or subsequently exported under another contract. Therefore, the product that is temporarily stored in the bonded area under the control of customs authority and has not undergone any operations or processes other than those defined in Rule 5b(iii), is understood to have not entered into trade or consumption

34 SAMPLE CERTIFICATE OF ORIGIN Asia-Pacific Trade Agreement (Combined declaration and certificate) 1.Goods consigned from: (Exporter s business name, address, country) 2. Goods consigned to: Reference No. Issued in. (Country) 3.For Official use (Consignee s name, address, country) 4. Means of transport and route: 5.Tariff 6. Marks 7. Number and item and kind of number of number: p a c k a g e s / Packages: description of goods: 8. Origin criterion (see notes overleaf) 9. Gross weight or other quantity: 10. Number and date of invoices: 11. Declaration by the exporter: 12. Certificate The undersigned hereby declares that the above details and statements are correct: that all the goods were produced in It is hereby certified on the basis of control carried out, that the declaration by the exporter is correct.. (Country) and that they comply with the origin requirements specified for these goods in the Asia-Pacific Trade Agreement for goods exported to. Place and date, signature and Stamp of Certifying Authority (Importing Country). Place and date, signature of authorized Signatory

35 Notes for completing Certificate of Origin I.General Conditions: To qualify for preference, products must: a) fall within a description of products eligible for preference in the list of concessions of an Asia-Pacific Trade Agreement country of destination; b) comply with Asia-Pacific Trade Agreement rules of origin. Each article in a consignment must qualify separately in its own right; and c) comply with the consignment conditions specified by the Asia-Pacific Trade Agreement rules of origin. In general, products must be consigned directly within the meaning of Rule 5 hereof from the country of exportation to the country of destination. II. Entries to be made in the boxes Box 1 Goods Consigned from Type the name, address and country of the exporter. The name must be the same as the exporter described in the invoice. Box 2 Goods Consigned to Type the name, address and country of the importer. The name must be the same as the importer described in the invoice. For third party trade, the words To Order may be typed. Box 3 For Official Use Reserved for use by certifying authority. Box 4 Means of Transport and Route State in detail the means of transport and route for the products exported. If the L/C terms etc. do not require such details, type By Air or By Sea. If the

36 products are transported through a third country this can be indicated as follows: e.g. By Air Laos to India via Bangkok Box 5 Tariff Item Number Type the 6-digit HS heading of the individual items. Box 6 Marks and Numbers of Packages Type the marks and numbers of the packages covered by the Certificate. This information should be identical to the marks and numbers on the packages. Box 7 Number and Kind of Packages; Description of Goods Type clearly the description of the products exported. This should be identical to the description of the products contained in the invoice. An accurate description will help the Customs Authority of the country of destination to clear the products quickly. Box 8 Origin Criterion Preference products must be wholly produced or obtained in the exporting Participating State in accordance with Rule 2 of the Asia-Pacific Trade Agreement Rules of Origin, or where not wholly produced or obtained in the exporting Participating State must be eligible under Rule 3 or Rule 4. a) Products wholly produced or obtained: enter the letter A in Box 8. b) Products not wholly produced or obtained: the entry in Box 8 should be as follows: 1. Enter letter B in Box 8, for products which meet the origin criteria according to Rule 3. Entry of letter B would be followed by the sum of the value of materials, parts or produce originating from non-participating States, or undetermined origin used, expressed as a

37 percentage of the f.o.b. value of the products; (example B 50 per cent); 2. Enter letter C in Box 8 for products which meet the origin criteria according to Rule 4. Entry of letter C would be followed by the sum of the aggregate content originating in the territory of the exporting Participating State expressed as a percentage of the f.o.b. value of the exported product; (example C 60 per cent); 3. Enter letter D in Box 8 for products which meet the special origin criteria according to Rule 10; 4. Enter letter E in Box 8 for products which meet the origin criteria according to Rule 3(b). Entry of letter E would be followed by the criteria of the RoO (example E CTH). Box 9 Gross Weight or Other Quantity Type the gross weight or other quantity (such as pieces, kg) of the products covered by the Certificate. Box 10 Number and Date of Invoices State number and date of the invoice in question. The date of the invoice attached to the Application should not be later than the date of approval on the Certificate. Box 11 Declaration by the Exporter The term Exporter refers to the shipper who can either be a trader or a manufacturer. Type the name of the producing country and the importing country and the place and date when the declaration is made. This box must be signed by the Company s authorized signatory. Box 12 Certification The certifying authority will certify in this Box

38 Annex II.A of APTA Sectoral RoO (Rules of Origin) of APTA (Transposed to WCO HS Nomenclature 2017 Version) Annex note: 1. In accordance with rule 3(b) of the rules of origin (Annex II of APTA), the criteria specified in Column 3 below shall apply for the products listed therein. 2. The origin criteria under Column 3 and Rule 3 (a), respectively, would be applied sequentially to specific items. If the products cannot meet the criteria under Column 3, then the Rule 3(a) would be applied. 3. CTH (Change in Tariff Heading) means that the non-originating materials have undergone a change in tariff classification of the Harmonised Commodity Description and Coding System to a Heading from any other Heading. 4. The final process of manufacture is performed within the territory of the exporting Participating State. HS Heading Product Description Origin Criteria 2201 Beverages, spirits and vinegar CTH 2707, 2708, 2709, 2710, 2711, 2712, 2713, Mineral fuels CTH 2714, Inorganic chemicals CTH 2901, 2902, 2903, 2904, 2905, 2906, 2907, 2908, 2909, 2910, 2911, 2912, 2913, 2914, 2915, 2931, 2932, 2933, 2934, 2935, 2936, 2937, 2938, 2939, 2940, 2941, 2942 Organic chemicals CTH , Pharmaceutical products CTH 3817 Mixed alkyl benzenes CTH 3901, 3902, 3903, 3904, 3905, 3906 Plastics and articles thereof CTH 3916, 3917, 3918, 3919, 3920, 3921, 3922, Plastics and articles CTH 3923, 3924, 3925, 3926 thereof 4002 Synthetic rubber CTH except from heading , 6402, 6403, 6404, 6405, 6406 Footwear, gaiters and the like; parts of such articles 6801, 6802, 6803 Articles of stone, plaster, cement, asbestos, mica or CTH CTH

39 7201, 7202, 7203, 7204, 7205, 7206, 7218, , 7308, 7309, 7310, 7311, 7312, 7313, 7314, 7315, 7316, 7317, 7318, 7319, 7320, 7321, 7322, 7323, 7324, 7325, , 7402, 7403, 7404, 7405, 7406, 7407, 7408, 7409, 7410, 7411, 7412, 7413, 7415, , , 7502, 7503, 7504, 7505, 7506, 7507, , 7602, 7603, 7604, 7605, 7606, 7607, 7608, 7609, 7610, 7611, 7612, 7613, 7614, 7615, 7616 similar materials Iron and Steel Articles of Iron or Steel Copper and articles thereof Nickel and articles thereof Aluminium and articles thereof 7801, 7802, 7804, Lead and articles thereof CTH 7901, 7902, 7903, 7904, 7905, Zinc and articles thereof CTH 8001, 8002, 8003, Tin and articles thereof CTH Electrical machinery and CTH equipment and parts , Miscellaneous manufactured CTH articles CTH CTH CTH CTH CTH 1 Added 2 Added 3 Added 4 HS heading 7417 was merged to HS heading 7414 and 7416 were merged to HS heading 7803 and 7805 were merged to HS heading 7906 was merged to HS heading 8004, 8005 and 8006 were merged to Added 10 Added 11 Added