北美自由贸易区在本田汽车原产地认定方面,强调了在像汽车这种由很多重要部件和次要部件经常在多数国家中组装而成的产品原产地问题的重要性。本田案件提出的根本问题在计算中如何衡量非本土材料在组件的本地含量,加工成本是否可以囊括在当地含量之内,进而通过重新定义的净成本方法解决该问题。该案对中国区域合作中海关在原产地认定方面也具有重要的启示。 NAFTA emphasizes the importance of the issue of origin of products assembled in many countries, such as automobiles, which are often made up of many important and minor components, in terms of the Honda locality of origin. The fundamental question raised by the Honda case is how to calculate the local content of non-native materials in the component and whether the processing cost can be included in the local content in the calculation, so as to solve the problem through a redefined net cost method. The case also has important implications for the determination of the country of origin of China’s regional cooperation.