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1、原产地证书退证查询及调查管理,一、退证查询工作的总体介绍。 （一） 退证查询的含义及处理退证查询的原则。 （二） 正确处理退证查询工作的意义和重要性。 （三） 退证查询的分类。 （四）退证查询的主要内容。 （五）退证查询的调查及回复。 （六）退证查询中发现违法违规案件的处理。 （七）国外退证查询的一些工作思路与前景展望。 （八）退证查询回复函常用语。（详见范例分析） 二、范例分析,国外退证查询的含义及处理退证查询的原则。,1、含义 国外退证查询是货物进口国主管当局对我国签证机构所签发的原产地证书的真实性、正确性或证书项下产品是否符合原产地规则等问题向我国签证机构进行的调查。根据行政合作原则，进
2、口国（地区）主管当局有权对出口国签证机构签发的证书进行核查。签证机构在收到货物进口国主管当局的退证查询时，针对其提出的问题要进行书面调查和实地调查，并将调查结果如实答复国外。,2、处理原则： 本着实事求是、统一对外的原则，既要符合给惠国普惠制方案的规定，又要有利于扩大我国出口，维护我国的政治和经济利益，维护我签证机构的信誉。,（二）正确处理退证查询工作的意义和重要性。,（三）退证查询的分类。 国外退证查询按查询性质可分为例行查询和专题查询；按所查证书类别，目前可分为FORM A，CO查询及自由贸易区证书查询。,1、例行查询。又称抽查，是进口国海关按一定证书比例或任意抽查一份或数份证书，退给出口
3、国的签证当局，要求就证书的真实性和准确性进行核查。,2、专题查询，这是进口国海关有特定目的、有针对性的退证查询。即，当进口国海关对证书中某项内容的正确性有怀疑时要求进行的核查。此时，有关进口国海关将证书及有关单据退给出口受惠国签证当局并指出疑点所在。,3、自由贸易区证书查询，主要是查证书及签名的真实性,（四）退证查询的主要内容。,发票质疑 货证质疑 后发证书 重复签证 价格查询 产地标准 证书真伪 商品分类 数量查询 直运规则 发货人质疑 加工工序 中检公司未再加工签名印章质疑 产地质疑 签证机构签名印章质疑 涂改证书 发货人签名印章质疑,（五）退证查询的调查及回复。 1、 调查阶段 1）处理
4、退证查询的程序 具体程序可分为来函受理立卷告知受查单位调查（资料审核及实地调查）拟答复函初核复核签发答复函归档 （注意：处理退证查询的时限，从收到查询函之日起，一般不得超过两个月，特殊情况，最多不得超过三个月。）,2）做好调查工作。 A、查企业提供的资料； B、查档案； C、实地调查。,2、退证查询的回复,注意：尽可能与前期签证工作保持一致,如遇以下情况，我们的做法是答复“不合格，撤回该证书”。,1、来函已有充分证据,并经调查核实，证明证书与货物不符； 2、变造、涂改证书； 3、经调查证实出口产品的确未能符合普惠制给惠方案； 4、其它明显不能按合格答复的，如目前国内尚未有自产能力的产品如高性能
5、光电产品、CPU、存储器、大屏液显等。,（六）退证查询中发现违法违规案件的处理,行政处罚： 依据：中华人民共和国进出口商品检验法实施条例第48、49条。,（七）国外退证查询的一些工作思路与前景展望,1、积极参与建立产地证签证风险预警机制。 2、建立与欧盟良好的沟通机制。 3、建立电子联网核查系统。,（八）退证查询回复函常用语。(详见范例分析),http:/www.unctad.org/Templates/Page.asp?intItemID=1421,清单全称：List of working or processing required to be carried out on non-ori
6、ginating materials in order that the product manufactured can obtain originating status 为使产品获得原产资格而对所用非原产材料进行加工或处理的清单。,对国外退证查询的答复函一般包括三要素: 1、证书是否真实、准确； 2、产品是否符合原产地标准； 3、产品是否符合直运规则,范例1： 来函查询要点：是否符合产地标准,Dear Sirs, I send you the enclosed preference document, requesting you to verify its authenticity a
7、nd the accuracy of the particulars given in it. Would you please inform me whether the goods listed in the preference document meet the List origin criteria of Annex 15 of Regulation (EEC)No.2454/93 applying to goods of HS heading No. 9503. Please send your reply within the period stipulated in Arti
8、cle 94 of Regulation(EEC) no. 2454/93. Please note that the responsible customs office will not confirm the correctness of the preference if I do not receive your reply within the stipulated period. Yours sincerely,步骤： 1、从来函中了解对方的意图； 2、到清单上去找被查产品的加工标准； 3、根据标准进行判断； 4、拟函包含三要素 5、注意英文书信的书写格式。,信头Zentrals
9、telle Ursprungsnachprufung Shenzhen Entry-Exit Inspection and Quarantine Bureau Hober Heckenweg 221, 6th Floor, Caihong Building, Caitian South Road, D-48157 Munster Shenzhen, China GERMANY Our Ref.: Your ref.: Date: Date: Dear Sir or Madam: Re: （事项） Main Body(信的主体) 礼貌用语,范例2 来函查询要点：分类是否正确,Dear Sirs:
10、 I send you the enclosed preference document, requesting you to verify its authenticity and the accuracy of the particulars given in it. Contrary to the entry 3926 in Box 8 of the Form A certificate of origin, 800 soft bags of HS heading No.4202 were imported. Would you please verify whether the goo
11、ds still qualify as originating products of the Peoples Republic of China when classified in HS heading No.4202. Please send me your reply within the period stipulated in Article 94 of Regulation(EEC) No.2454/93. As I have good reason to doubt the correctness of the preference document, please note
12、that the responsible customs office will refuse to grant preferential treatment if I do not receive your reply within the stipulated period. Please return the enclosed original certificate of origin. Yours sincerely,范例3： 来函查询要点：证书真伪,Dear Sirs: The General Directorate of Customs has the honor to subm
13、it the attached originals of above mentioned certificates of origin Form A. It would be appreciated if you could verify that the documents have been duly issued for goods originating in China in accordance with the EU_GSP rules of origin. In previous reply to post verification it was discovered more
14、 Chinese certificates of origin Form A, which were marked (after the subsequent verification ) as the fake. Therefore, we have doubts whether the certificates of origin Form A were confirmed by the Chinese competent authorities and whether they are authentic. We thank you in advance for your kind co
15、-operation in this matter and would be very pleased if you return enclosed documents to us in due time. Yours faithfully,范例4： 来函查询要点：是否符合直运规则,Dear Miss, Sir: I send you enclosed a copy of the certificate Form A No. BX38/05/0144 delivered by your services Shenzhen in 8.12.2005. Would you confirm if t
16、he rules of direct shipment were respected during the transshipment in Hongkong. Yours faithfully,范例5： 来函查询要点：出口商确认,Dear Sirs: We kindly ask you to verify the authenticity and regularity of the attached Certificate of origin issued in the name of Sanex Electronics Co. Ltd and whether the exported goods met the requirements for the Genera
