一直以來，原產地規則早已從被各國操弄從一中性之關務管理工具搖身成為貿易政策工具。而此一現象，隨著區域經濟的發展，似乎變得更加變本加厲。本文主要乃整理並觀察歐盟過去所簽署的區域經貿協定中關於原產地規則部分，發現歐盟自1968年802號原產地規章公佈實施以來，雖近年來歐盟執委會努力地進行相關的簡化與統合，但原產地規則被歐盟當成是一種貿易政策工具之事實並未有任何改變。只是其間因政策目標價值之改變，卻也使得原產地規則之內容與操作方式產生了相當程度的改變，而且這種將複雜多樣轉變成為更統整簡化、及將強調技術決定修正成為更著重其有效性之發展趨勢，是相當值得關注的。因為這樣的改變不僅有助於相關貿易協定簽署目的的落實，且更有助廠商之降低貿易成本以及相關之產業鏈結與投資佈局。此對於正積極透過雙邊貿易談判建構貿易網絡關係的我國政府以及民間廠商而言，都相當具有啟發性。

The rules of origin have long been manipulated by Governments from a neutral tool of national customs administration to become a kind of trade barrier. Many governments tend to protect the interests of their domestic industries through the well-designed rules of origin during the negotiations of the preferential trade agreements. We in the paper are trying to explore how the EU fulfills her political and economic purposes through various rules of origin. The nature, types and development of her policy toward the rules of origin will also be studied. Our aim is try to conclude the EU's strategic thinking behind the negotiation on the rules of origin and propose to governments and firms while negotiating or trading with the EU.