普惠制产地证又称FORM A产地证或格式A产地证明书,是工业发达国家对从发展中国进口的产品实行减税、免税的证明。它是随着普惠制在世界范围内的实行而产生的,是证明商品原产地与制造地的一种单据。 一、普惠制产地证的作用 普惠制是工业发达国家给予发展中国家在制成品和半制成品方面普遍的、非歧视的、非互惠的一种关税制度。其税率是国际贸易关税中最低的一种,比最惠国税率还要低1/ GSP certificate, also known as FORM A certificate of origin or format A certificate of origin, is a developed country industrialized countries to import products from the implementation of tax breaks, tax-free proof. It is with the implementation of GSP in the world and is generated, is to prove the origin of goods and a place of manufacture of a document. I. The Role of GSP Certificates GSP is a common, non-discriminatory and non-reciprocal tariff system that industrialized countries grant developing countries to manufactured and semi-finished products. Its tax rate is the lowest of the international trade tariffs, lower than the MFN rate by 1 /