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1、n一、退证查询工作的总体介绍。n（一） 退证查询的含义及处理退证查询的原则。n（二） 正确处理退证查询工作的意义和重要性。n（三） 退证查询的分类。n（四）退证查询的主要内容。n（五）退证查询的调查及回复。n（六）退证查询中发现违法违规案件的处理。n（七）国外退证查询的一些工作思路与前景展望。n（八）退证查询回复函常用语。（详见范例分析）n二、范例分析国外退证查询的含义及处理退证查询的原则。n1、含义n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，进口国（地区）主管当局有权对出口
2、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。欧盟245493条例中有关退证查询的条款n欧盟2454/93条例SUBSECTION3：METHODSOFADMINISTRATIVECOOPERATION中第94款规定：informationprovidedoncertificatesoforiginFormAandinvoicedeclarationsmaybeverifiedatrandomorwheneverthecustomsauthoritiesoftheimportingECcountr
3、ieshavereasonabledoubtastotheauthenticityofthedocumentortheaccuracyoftheinformationregardingthetrueoriginofthegoods(article94,paragraph1).Forthesepurposes,thecustomsauthoritiesintheECmayreturnacopyofthecertificateoforiginFormAortheinvoicedeclarationtotherelevantgovernmentalauthorityintheexportingben
4、eficiarycountry,givingwhereappropriatethereasonsofformorsubstanceforaninquiry(article94,paragraph2).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。n（二）正确处理退证查询工作的意义和重要性。n（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
5、数份证书，退给出口国的签证当局，要求就证书的真实性和准确性进行核查。n2、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。n3、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。n发票质疑 货证质疑n后发证书 重复签证n价格查询 产地标准n证书真伪 商品分类 n数量查询 直运规则n发货人质疑 加工工序n中检公司未再加工签名印章质疑 产地质疑n签证机构签名印章质疑 涂改证书n发货人签名印章质疑n（五）退证查询的调查及回复。n1、
6、调查阶段n1）处理退证查询的程序n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n（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。）n2）做好调查工作。nA、查企业提供的资料；nB、查档案；nC、实地调查。2、退证查询的回复n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”。n1、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；n3、经调查证实出口产品的确未能符合普惠制给惠方案；n4、其它明显不能按合格答复的，如目前国内尚未有自产能力
7、的产品如高性能光电产品、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n行政处罚：n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n1、积极参与建立产地证签证风险预警机制。n2、建立与欧盟良好的沟通机制。n3、建立电子联网核查系统。n（八）退证查询回复函常用语。(详见范例分析)nhttp:/www.unctad.org/Templates/Page.asp?intItemID=1421n n清单全称清单全称：Listofworkingorprocessingrequiredtobecarriedoutonnon-ori
8、ginatingmaterialsinorderthattheproductmanufacturedcanobtainoriginatingstatusn n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。n对国外退证查询的答复函一般包括三要素:n1、证书是否真实、准确；n2、产品是否符合原产地标准；n3、产品是否符合直运规则n范例1：n来函查询要点：是否符合产地标准nDearSirs,nnIsendyoutheenclosedpreferencedocument,requestingyoutoverifyitsauthenticityandtheaccuracyofthepart
9、icularsgiveninit.nnWouldyoupleaseinformmewhetherthegoodslistedinthepreferencedocumentmeettheListorigincriteriaofAnnex15ofRegulation(EEC)No.2454/93applyingtogoodsofHSheadingNo.9503.nnPleasesendyourreplywithintheperiodstipulatedinArticle94ofRegulation(EEC)no.2454/93.Pleasenotethattheresponsiblecustoms
10、officewillnotconfirmthecorrectnessofthepreferenceifIdonotreceiveyourreplywithinthestipulatedperiod.nnYourssincerelynn步骤：n1、从来函中了解对方的意图；n2、到清单上去找被查产品的加工标准；n3、根据标准进行判断；n4、拟函包含三要素n5、注意英文书信的书写格式。n信头ZentralstelleUrsprungsnachprufungShenzhenEntry-ExitInspectionandQuarantineBureaunHoberHeckenweg221,6thFloo
11、r,CaihongBuilding,CaitianSouthRoad,nD-48157MunsterShenzhen,ChinanGERMANYOurRef.:nYourref.:Date:nDate:nnDearSirorMadam:nRe:（事项）nMainBody(信的主体)n礼貌用语n范例2n来函查询要点：分类是否正确nDearSirs:nnIsendyoutheenclosedpreferencedocument,requestingyoutoverifyitsauthenticityandtheaccuracyoftheparticularsgiveninit.nnContrary
12、totheentry3926inBox8oftheFormAcertificateoforigin,800softbagsofHSheadingNo.4202wereimported.nnWouldyoupleaseverifywhetherthegoodsstillqualifyasoriginatingproductsofthePeoplesRepublicofChinawhenclassifiedinHSheadingNo.4202.nnPleasesendmeyourreplywithintheperiodstipulatedinArticle94ofRegulation(EEC)No
13、.2454/93.AsIhavegoodreasontodoubtthecorrectnessofthepreferencedocument,pleasenotethattheresponsiblecustomsofficewillrefusetograntpreferentialtreatmentifIdonotreceiveyourreplywithinthestipulatedperiod.nnPleasereturntheenclosedoriginalcertificateoforigin.nnYourssincerelyn范例3：n来函查询要点：证书真伪nDearSirs:nnTh
14、eGeneralDirectorateofCustomshasthehonortosubmittheattachedoriginalsofabovementionedcertificatesoforiginFormA.nnItwouldbeappreciatedifyoucouldverifythatthedocumentshavebeendulyissuedforgoodsoriginatinginChinainaccordancewiththeEU_GSPrulesoforigin.nnInpreviousreplytopostverificationitwasdiscoveredmore
15、ChinesecertificatesoforiginFormA,whichweremarked(afterthesubsequentverification)asthefake.Therefore,wehavedoubtswhetherthecertificatesoforiginFormAwereconfirmedbytheChinesecompetentauthoritiesandwhethertheyareauthentic.nnWethankyouinadvanceforyourkindco-operationinthismatterandwouldbeverypleasedifyo
16、ureturnencloseddocumentstousinduetime.nnYoursfaithfullyn范例4：n来函查询要点：是否符合直运规则nDearMiss,Sir:nnIsendyouenclosedacopyofthecertificateFormANo.BX38/05/0144deliveredbyyourservicesShenzhenin8.12.2005.nnWouldyouconfirmiftherulesofdirectshipmentwererespectedduringthetransshipmentinHongkong.nnYoursfaithfullyn范
17、例5：n来函查询要点：出口商确认nDearSirs:nWekindlyaskyoutoverifytheauthenticityandregularityoftheattachedCertificateoforiginissuedinthenameofSanexElectronicsCo.LtdandwhethertheexportedgoodsmettherequirementsfortheGeneralizedSystemofPreferences.nFurthermore,pleasegiveusconfirmationabouttheproduceroftheactualexporte
18、dlamps,sinceincolumn10ofeachcertificate,invoicesissuedbyadifferentcompanyarementionednamelyCELightingLtd.andtherelevantcopiesofsaidinvoicesareattached.Astotheabove,throughresearchescarriedoutontheInternetwehaveknownthatCELightingLtd.isactuallyaproduceroflampsofthesamekindofthosecoveredbythecertifica
19、tesandexportedtoItaly:clarificationsonthematterwouldbethereforeverymuchappreciated.nWekindlyaskyoutosendusinformationwithinthemonthofJune2008,sincethematterisextremelyurgentforus.Please,sendyouranswerinadvancebyfax(+3931240317)ore-mail(oagenziadogane.it).nLookingforwardtoreceivingtheresultsofYourche
20、ck,weexpressYouourbestregards.nYoursfaithfullyRe:VerificationonCertificateofOriginFormANos.ZW2246/05/0014,0006,0028,06/0001DearSir:Weacknowledgethereceiptofyourletternumbered6744dated2008-02-12.Aftercheckingagainstourfiles,weconfirmthattheabovementionedcertificateswereissuedbyus.Theyareauthenticandt
21、rue.Fortheverification,wemadeaninvestigationascertainingthatthegoodscoveredbythecertificateweremanufacturedinthefactoryinChinaaslistedinbox1ofthecertificates.Duringtheproduction,allthematerialsusedwerewhollyobtainedinChina.ThegoodswereexportedthroughCELightingLtd.whoseinvoiceswereenclosedinyourlette
22、r,andtheactualmanufacturerwasSanexElectronicsCo.,Ltd.whichwasindicatedinbox1ofthecertificates.ThesegoodswereintendedtobeexportedtoyourcountrywhentheyleftChina.Basedontheabovefact,weareoftheopinionthatthegoodsmeettheGSPrulesofyourcountryandqualifyforthepreferentialtreatment.Pleasecontactusforanyquest
23、ionsyouhave.Yoursfaithfully,n范例6：n来函查询要点：是否涂改证书nDearMadam,dearsir:nInaccordancewiththeSwissLawsgoverningtheschemeofGeneralizedTariffPreferencesinfavorofDevelopingCountries,weshouldbegratefulifyouwouldarrangetoverifytheaccuracyoforiginofthegoodsbeingthesubjectoftheabovecertificateoforigin.nnInthesens
24、eofroutinecheck,wewouldliketoknowiftheruleoforiginsetoutinthesinglelistforgoodsextariffheading7117isfulfilled.nnFurthermorewewouldliketoknowifthelasttwoitemsinBox7wereaddedaftertheissueoftheFormAsincetheyarewrittenonanadditionalpieceofpaperandthestampofyourofficeismissing.Pleasesendusbacktheoriginal
25、oftheFormAonceyourinvestigationisconcluded.nnIfyourenquiriesshowthatforthegoodsconcernedtheoriginprovisionsarenotmet,wewouldbepleasedtolearnthattheCertificateofOriginFormAhasbeenwithdrawn.nnWewouldappreciatetoreceiveyourdetailedreportinrespectoftheworkingorprocessingdoneandtheoriginofthematerialsuse
26、dnotlaterthansixmonths.nnYoursfaithfullyn范例7：n来函查询要点：CO证书查询nDearSirs,nnRequestofchecktobackoftheorigincertificaten.ZC2488C/05/1000.nWesendthecopyofthisorigincertificate,toverifytheauthenticityandregularityofthecustomsdocumentandoriginofthegoodscoveredbythedocumentinquestion.nnWeremember,foryouranswer,therespectoftermoftenmonths.nnWaitingforyourpromptreply.nnBestregards.n范例8：FormE查询原产地业务电子管理系统之退证查询子系统直属局端功能介绍直属局端功能介绍来函处理来函登记拟函复函登记审核 n谢谢大家！
