反規避議題--歐盟

發布日期:2014-06-20

1.歐盟反規避法規
歐盟有關反規避主要法源依據為歐盟基本規章NO 1225/2009第13條,並無其他執行規定,歐盟內部雖有相關作業要點,惟不對外公開,只要接獲企業控訴,即使僅為一家廠商控訴,執委會皆會對該廠商所提的初步證據展開調查。
2.原產地規則
有關歐盟反規避調查 「經組裝產品」之原產地定標準係依據基本規章(EC) NO 1225/2009 Article 13.2 (b) “the parts constitute 60% or more of the total value of the parts of the assembled product,….is greater than 25% of the manufacturing cost”所規定,亦即依據產品「附加價值」比例來衡量,倘出口產品在出口國生產中所使用來自被歐盟課徵反傾銷稅國家之零件價值總和,占該產品總價值比例達到或超過60%,才會被認定有反規避的可能;倘達到(或超過)60%,歐盟會進一步視該等零件在生產國之受調業者之成本(含組裝費用) 是否超過該產品總製造成本25%以上,
倘該生產者之成本(含組裝及零件費用) 大於總生產成本25%以上,則排除反規避情況,反之將列入反規避調查。
至於產品零件價值比例或組裝該零件費用之舉證責任,係為廠商本身,廠商須自行舉證,說明其產品零件主要並非來自被課徵反傾銷稅國家。
3. 在反規避調查中,「關係企業」之認定標準
歐盟所提供之反規避問卷中,皆會請廠商回復以下問題並以廠商答案做為判定是否為反傾銷案件之「關係企業」或「關係人」。
For the purpose of completing this questionnaire,natural persons or legal persons(i.e. companies) should be deemed to be related if:
(a) they are officers or directors of one another’s businesses;
(b) they are legally recognized partners in business;
(c) they are employer and employee;
(d) any persons directly or indirectly owns,controls or holds 5% or more of the outstanding voting stock or share of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person;or
(h) they are members of the same family.Persons shall be deemed to be members of the same family only if they stand in any of the following relationship to one another:
? husband and wife,
? parent and child,
? brother and sister(whether by whole or half blood),
? grandparent and grandchild,
? uncle or aunt and nephew or niece,
? parent-in-law and son-in-law or daughter-in-law,
? brother-in-law and sister-in-law


出處: 駐歐盟兼駐比利時代表處經濟 組函

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