CCRFTA Rules of Origin Regulations (SOR/2002-395)
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Regulations are current to 2024-10-14
CCRFTA Rules of Origin Regulations
SOR/2002-395
Registration 2002-10-31
CCRFTA Rules of Origin Regulations
P.C. 2002-1859 2002-10-31
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 16(2)(a)Footnote a of the Customs TariffFootnote b, hereby makes the annexed CCRFTA Rules of Origin Regulations.
Return to footnote aS.C. 2001, c. 28, ss. 34(1)
Return to footnote bS.C. 1997, c. 36
PART 1Interpretation
1 (1) The following definitions apply in these Regulations.
- Agreement
Agreement means the Canada — Costa Rica Free Trade Agreement. (Accord)
- CCRFTA country
CCRFTA country means Canada or Costa Rica. (pays ALÉCCR)
- Customs Valuation Agreement
Customs Valuation Agreement means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 set out in Annex 1A of the Final Act Embodying the Results of the Uruguay Round of Multilateral Trade Negotiations. (Accord sur la valeur en douane)
- excluded costs
excluded costs means sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and non-allowable interest costs. (coûts exclus)
- fungible goods
fungible goods means goods that are interchangeable for commercial purposes and the properties of which are essentially identical. (produits fongibles)
- fungible materials
fungible materials means materials that are interchangeable for commercial purposes and the properties of which are essentially identical. (matières fongibles)
- identical goods
identical goods means, with respect to a good, goods that
(a) are the same as that good in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance;
(b) were produced in the same country as that good; and
(c) were produced
(i) by the producer of that good, or
(ii) by another producer, where no goods that satisfy the requirements of paragraphs (a) and (b) were produced by the producer of that good. (produits identiques)
- indirect material
indirect material means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, and includes
(a) fuel and energy;
(b) tools, dies and moulds;
(c) spare parts and materials used in the maintenance of equipment and buildings;
(d) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings;
(e) gloves, glasses, footwear, clothing, safety equipment and supplies;
(f) equipment, devices and supplies used for testing or inspecting the other goods;
(g) catalysts and solvents; and
(h) any other goods that are not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be part of that production. (matière indirecte)
- intermediate material
intermediate material means a material that is produced by a producer of a good and is used in the production of that good. (matière intermédiaire)
- material
material means a good that is used in the production of another good, and includes a part or ingredient. (matière)
- net cost
net cost means the total cost minus sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs, and non-allowable interest costs that are included in the total cost. (coût net)
- net cost of a good
net cost of a good means the net cost that can be reasonably allocated to a good using one of the methods set out in subsection 4(6). (coût net d’un produit)
- non-allowable interest costs
non-allowable interest costs means interest costs incurred by a producer that are more than 700 basis points above the applicable national government interest rate identified for comparable maturities. (frais d’intérêt non admissibles)
- non-originating good
non-originating good means a good that does not qualify as originating under these Regulations. (produit non originaire)
- non-originating material
non-originating material means a material that does not qualify as originating under these Regulations. (matière non originaire)
- originating good
originating good means a good that qualifies as originating under these Regulations. (produit originaire)
- originating material
originating material means a material that qualifies as originating under these Regulations. (matière originaire)
- producer
producer means a person who grows, mines, harvests, fishes, hunts, manufactures, processes or assembles a good. (producteur)
- production
production means growing, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling a good. (production)
- royalties
royalties means payments of any kind, including payments under technical assistance or similar agreements, made as consideration for the use or right to use any copyright, literary, artistic, or scientific work, patent, trademark, design, model, plan, secret formula or process, excluding those payments under technical assistance or similar agreements that can be related to specific services such as
(a) personnel training, without regard to where performed; and
(b) if performed in the territory of one or both of the CCRFTA countries, engineering, tooling, die-setting, software design and similar computer services, or other services. (redevances)
- sales promotion, marketing and after-sales service costs
sales promotion, marketing and after-sales service costs, means the following costs related to sales promotion, marketing and after-sales service:
(a) sales and marketing promotion, media advertising, advertising and market research, promotional and demonstration materials, exhibits, sales conferences, trade shows and conventions; banners, marketing displays, free samples, sales, marketing and after-sales service literature (product brochures, catalogues, technical literature, price lists, service manuals, sales aid information), establishment and protection of logos and trademarks, sponsorships, wholesale and retail restocking charges, entertainment;
(b) sales and marketing incentives, consumer, retailer or wholesaler rebates; merchandise incentives;
(c) salaries and wages, sales commissions, bonuses, benefits (for example, medical, insurance, pension), travelling and living expenses, membership and professional fees, for sales promotion, marketing and after-sales service personnel;
(d) recruiting and training of sales promotion, marketing and after-sales service personnel, and after-sales training of customers’ employees, where such costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer;
(e) product liability insurance;
(f) office supplies for sales promotion, marketing and after-sales service of goods, where such costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer;
(g) telephone, mail and other communications, where such costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer;
(h) rent and depreciation of sales promotion, marketing and after-sales service offices and distribution centres;
(i) property insurance premiums, taxes, cost of utilities, and repair and maintenance of sales promotion, marketing and after-sales service offices and distribution centres, where such costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; and
(j) payments by the producer to other persons for warranty repairs. (frais de promotion des ventes, de commercialisation et de service après-vente)
- shipping and packing costs
shipping and packing costs means the costs incurred in packing a good for shipment and shipping the good from the point of direct shipment to the buyer, excluding the costs of preparing and packaging the good for retail sale. (frais d’expédition et d’emballage)
- similar goods
similar goods means with respect to a good, goods that
(a) although not alike in all respects to that good, have similar characteristics and component materials that enable the goods to perform the same functions and to be commercially interchangeable with that good;
(b) were produced in the same country as that good; and
(c) were produced
(i) by the producer of that good, or
(ii) by another producer, where no goods that satisfy the requirements of paragraphs (a) and (b) were produced by the producer of that good. (produits similaires)
- tariff provision
tariff provision means a heading or subheading. (poste tarifaire)
- territory
territory has the meaning assigned in subsection 2(1) of the Canada — Costa Rica Free Trade Implementation Act. (territoire)
- total cost
total cost means the total of all product costs, period costs and other costs incurred in the territory of one or both of the CCRFTA countries. (coût total)
- transaction value
transaction value means
(a) the price actually paid or payable for a good or material with respect to a transaction of the producer of the good, adjusted in accordance with the principles of paragraphs 1, 3 and 4 of Article 8 of the Customs Valuation Agreement, regardless of whether the good or material is sold for export; or
(b) where there is no transaction value or the transaction value is unacceptable under Article 1 of the Customs Valuation Agreement, the value determined in accordance with Articles 2 through 7 of the Customs Valuation Agreement. (valeur transactionnelle)
- used
used means used or consumed in the production of a good. (utilisé)
(2) In these Regulations,
(a) chapter, unless otherwise indicated, refers to a chapter of the Harmonized System;
(b) heading refers to any four-digit number in the Harmonized System; and
(c) subheading refers to any six-digit number in the Harmonized System.
(3) For purposes of applying the Customs Valuation Agreement under these Regulations, the principles of the Customs Valuation Agreement shall apply to domestic transactions, with such modifications as the circumstances may require.
(4) All costs referred to in these Regulations shall be recorded and maintained in accordance with the Generally Accepted Accounting Principles applicable in the territory of the CCRFTA country in which the good is produced.
PART 2Originating Goods
General
2 (1) Except as otherwise provided in these Regulations, a good originates in the territory of a CCRFTA country where the good is
(a) a mineral good or other non-living natural resource extracted in or taken from the territory of one or both of the CCRFTA countries;
(b) a vegetable harvested in the territory of one or both of the CCRFTA countries;
(c) a live animal born and raised entirely in the territory of one or both of the CCRFTA countries;
(d) a good obtained from a live animal in the territory of one or both of the CCRFTA countries;
(e) a good obtained from hunting or fishing in the territory of one or both of the CCRFTA countries;
(f) fish, shellfish or other marine life taken from the sea, seabed or subsoil outside the territory of one or both of the CCRFTA countries by a vessel registered, recorded or listed with a CCRFTA country, or leased by a company established in the territory of a CCRFTA country, and entitled to fly its flag, or by a vessel not exceeding 15 tons gross tonnage that is licensed by a CCRFTA country;
(g) a good produced on board a factory ship from a good referred to in paragraph (f), if the factory ship is registered, recorded or listed with a CCRFTA country, or leased by a company established in the territory of a CCRFTA country, and entitled to fly its flag;
(h) a good, other than fish, shellfish or other marine life, taken or extracted from the seabed or the subsoil of the continental shelf or the exclusive economic zone of either of the CCRFTA countries;
(i) a good, other than fish, shellfish or other marine life, taken or extracted from the seabed or the subsoil, in the area outside the continental shelf and the exclusive economic zone of either of the CCRFTA countries or of any other State as defined in the United Nations Convention on the Law of the Sea, by a vessel registered, recorded or listed with a CCRFTA country and entitled to fly its flag, or by a CCRFTA country or person from a CCRFTA country;
(j) a good taken from outer space, where the good is obtained by a CCRFTA country or a person of a CCRFTA country and is not processed outside the territories of the CCRFTA countries;
(k) waste and scrap derived from
(i) production in the territory of one or both of the CCRFTA countries, or
(ii) waste and scrap derived from used goods collected in the territory of one or both of the CCRFTA countries, where that waste and scrap is fit only for the recovery of raw materials; or
(l) a good produced in the territory of one or both of the CCRFTA countries exclusively from a good referred to in any of paragraphs (a) through (k), or from the derivatives of such a good, at any stage of production.
(2) A good originates in the territory of a CCRFTA country if each of the non-originating materials used in the production of the good undergoes the applicable change in tariff classification as a result of production that occurs entirely in the territory of one or both of the CCRFTA countries and if the applicable rule in Schedule I for the tariff provision under which the good is classified specifies
(a) only a change in tariff classification, and the good satisfies all other applicable requirements of these Regulations; or
(b) both a change in tariff classification and a regional value-content requirement and the good satisfies all other applicable requirements of these Regulations.
(3) A good originates in the territory of a CCRFTA country where the good is produced entirely in the territory of one or both of the CCRFTA countries exclusively from originating materials.
(4) A good originates in the territory of a CCRFTA country where, except in the case of a good of any of Chapter 39 or Chapters 50 through 63,
(a) the good is produced entirely in the territory of one or both of the CCRFTA countries;
(b) one or more of the non-originating materials used in the production of the good do not undergo an applicable change in tariff classification because both the good and the non-originating materials are classified in the same subheading, or heading that is not further subdivided into subheadings;
(c) each of the non-originating materials that is used in the production of the good and is not referred to in subparagraph (b) undergoes an applicable change in tariff classification or satisfies any other applicable requirement set out in Schedule I;
(d) the regional value content of the good, calculated in accordance with section 4, is not less than 35 per cent where the transaction value method is used, or is not less than 25 per cent where the net cost method is used, unless the applicable rule in Schedule I for the tariff provision under which the good is classified specifies a different regional value-content requirement, in which case that regional value-content requirement shall apply; and
(e) the good satisfies all other applicable requirements of these Regulations.
(5) For purposes of paragraph (4)(b), the determination of whether a heading or subheading for both a good and the materials that are used in the production of the good shall be made on the basis of the nomenclature of the heading or subheading and the relevant Section of Chapter Notes in accordance with the General Rules for the Interpretation of the Harmonized System.
De Minimis
3 (1) A good shall be considered to originate in the territory of a CCRFTA country where the value of all non-originating materials that are used in the production of the good and that do not undergo an applicable change in tariff classification as a result of production occurring entirely in the territory of one or both of the CCRFTA countries is not more than 10 per cent of the transaction value of the good, adjusted to an F.O.B. basis, provided that
(a) if the good is subject to a regional value-content requirement, the value of those non-originating materials shall be taken into account in calculating the regional value content of the good; and
(b) the good satisfies all other applicable requirements of these Regulations.
(2) Except as provided in Schedule I, subsection (1) does not apply to a non-originating material that is used in the production of a good of any of Chapters 1 through 21, unless the non-originating material is of a different subheading than the good for which origin is being determined under this section.
(3) A good of any of Chapters 50 through 63 that does not originate in the territory of a CCRFTA country because certain fibres or yarns that are used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification as a result of production occurring entirely in the territory of one or both of the CCRFTA countries shall be considered to originate in the territory of a CCRFTA country if
(a) the total weight of all those fibres or yarns is not more than 10 per cent of the total weight of that component; and
(b) the good satisfies all other applicable requirements of these Regulations.
(4) For purposes of subsection (3),
(a) the component of a good that determines the tariff classification of that good shall be identified in accordance with the General Rules for the Interpretation of the Harmonized System; and
(b) where the component of the good that determines the tariff classification of the good is a blend of two or more yarns or fibres, all yarns and fibres used in the production of the component shall be taken into account in determining the weight of fibres and yarns in that component.
PART 3Regional Value Content
4 (1) Except as provided in subsections (2) and (3), the regional value content of a good shall be calculated on the basis of the following transaction value method:
RVC = (TV - VNM) ÷ TV × 100
where
- RVC
- is the regional value content of the good, expressed as a percentage;
- TV
- is the transaction value of the good, adjusted to an F.O.B. basis; and
- VNM
- is the value of non-originating materials used by the producer in the production of the good, determined in accordance with section 5.
(2) For an automotive good of headings 87.01 through 87.02, subheadings 8703.21 through 8703.90 or headings 87.04 through 87.08, the regional value content shall be calculated on the basis of the following net cost method:
RVC = (TV - VNM) ÷ TV × 100
where
- RVC
- is the regional value content of the good, expressed as a percentage;
- NC
- is the net cost of the good calculated in accordance with subsection (6); and
- VNM
- is the value of non-originating materials used by the producer in the production of the good, determined in accordance with section 5.
(3) For an automotive good of subheadings 8407.31 through 8407.34 or subheading 8703.10, the regional value content of a good shall be calculated, at the choice of the exporter or producer of the good, on the basis of either the transaction value method set out in subsection (1) or the net cost method set out in subsection (2).
(4) For purposes of calculating the regional value content of a good under subsection (1) or (2), the value of non-originating materials used by a producer in the production of the good shall not include
(a) the value of any non-originating materials used by another producer in the production of originating materials that are subsequently acquired and used by the producer of the good in the production of that good; or
(b) the value of any non-originating materials used by the producer in the production of an originating intermediate material.
(5) For purposes of subsection (4), where an originating intermediate material is used by the producer of the good with non-originating materials (whether or not those non-originating materials are produced by that producer) in the production of the good, the value of those non-originating materials shall be included in the value of non-originating materials.
(6) For purposes of subsection (2), the net cost of a good may be calculated, at the choice of the producer of the good, by
(a) calculating the total cost incurred with respect to all goods produced by that producer, subtracting any excluded costs that are included in that total cost and reasonably allocating the remainder to the good;
(b) calculating the total cost incurred with respect to all goods produced by that producer, reasonably allocating that total cost to the good and subtracting any excluded costs that are included in the amount allocated to that good; or
(c) reasonably allocating each cost that forms part of the total cost incurred with respect to the good so that the aggregate of those costs does not include any excluded costs.
(7) For purposes of calculating net cost under subsection (6), excluded costs that are included in the value of a material that is used in the production of the good shall not be subtracted from or otherwise excluded from the total cost.
PART 4Materials
General
5 (1) Except in the case of intermediate materials, for purposes of calculating the regional value content of a good, the value of a material that is used in the production of the good shall be
(a) the transaction value, determined in accordance with Article 1 of the Customs Valuation Agreement;
(b) the value determined in accordance with Articles 2 through 7 of the Customs Valuation Agreement, where, with respect to the transaction in which the producer acquired the material, there is no transaction value under, or the transaction value is unacceptable, under Article 1 of the Customs Valuation Agreement.
(2) The value of a material referred to in subsection (1) shall
(a) include the costs of freight, insurance and packing and all other costs incurred in transporting the material to the place of importation if they are not included under paragraph (1)(a) or (b); and
(b) in the case of a domestic transaction, be determined in accordance with the principles of the Customs Valuation Agreement in the same manner as an international transaction, with such modifications as the circumstances may require.
Intermediate Materials
(3) The value of an intermediate material shall be, at the choice of the producer of the good,
(a) the total cost incurred with respect to all goods produced by the producer that can be reasonably allocated to that intermediate material; or
(b) the sum of all costs that comprise the total cost incurred with respect to that intermediate material that can be reasonably allocated to that intermediate material.
Indirect Materials
(4) For purposes of determining whether a good is an originating good, an indirect material that is used in the production of the good shall be considered to be an originating material, regardless of where that indirect material is produced.
Packaging Materials and Containers for Retail Sale
(5) Packaging materials and containers in which a good is packaged for retail sale, if classified under the Harmonized System with the good that is packaged therein, shall be disregarded for purposes of determining whether all of the non-originating materials used in the production of the good undergo an applicable change in tariff classification.
(6) Where packaging materials and containers in which a good is packaged for retail sale are classified under the Harmonized System with the good that is packaged therein and that good is subject to a regional value-content requirement, the value of those packaging materials and containers shall be taken into account as originating materials or non-originating materials, as the case may be, for purposes of calculating the regional value content of the good.
Packing Materials and Containers for Shipment
(7) Packing materials and containers in which the good is packed for shipment shall be disregarded for purposes of determining whether
(a) the non-originating materials used in the production of the good undergo an applicable change in tariff classification, and
(b) the good satisfies a regional value-content requirement.
Fungible Goods and Fungible Materials
(8) For purposes of determining whether a good is an originating good,
(a) where originating materials and non-originating materials that are fungible materials are used in the production of the good, the determination of whether the materials are originating materials may be made on the basis of any of the applicable inventory management methods set out in Schedule 2; and
(b) where originating goods and non-originating goods that are fungible goods are physically combined or mixed in inventory and prior to exportation do not undergo production or any other operation in the territory of the CCRFTA country in which they were physically combined or mixed in inventory, other than unloading, reloading or any other operation necessary to preserve the goods in good condition or to transport the goods for exportation to the territory of the other CCRFTA country, the determination of whether the good is an originating good may be made on the basis of any of the applicable inventory management methods set out in Schedule 2.
Sets or Assortments of Goods
(9) Except as provided in Schedule 1, a set or assortment, as defined in Rule 3 of the General Rules for the Interpretation of the Harmonized System, shall be considered as originating, provided that:
(a) all the component products, including packaging materials and containers, are originating; or
(b) where the set or assortment contains non-originating component products, including packaging materials and containers,
(i) at least one of the component products, or all the packaging materials and containers for the set, is originating, and
(ii) the regional value content of the set or assortment is not less than 50 per cent under the transaction value method.
(10) For purposes of paragraph (9)(b), the value of packaging materials and containers for the set shall be taken into account as originating materials or non-originating materials, as the case may be, for purposes of calculating the regional value content of the set.
Accessories, Spare Parts and Tools
(11) Accessories, spare parts or tools that are delivered with a good and form part of the good’s standard accessories, spare parts or tools are originating materials if the good is an originating good, and shall be disregarded for purposes of determining whether all the non-originating materials used in the production of the good undergo an applicable change in tariff classification provided that
(a) the accessories, spare parts or tools are not invoiced separately from the good, whether or not each is listed or detailed on the invoice; and
(b) the quantities and value of the accessories, spare parts or tools are customary for the good.
(12) Where a good is subject to a regional value-content requirement, the value of accessories, spare parts or tools that are delivered with that good and form part of the good’s standard accessories, spare parts or tools shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the good.
PART 5Other Provisions
Accumulation
6 For purposes of determining whether a good is an originating good, an exporter or producer of a good may choose to accumulate the production, by one or more producers in the territory of one or both of the CCRFTA countries, of materials that are incorporated into that good so that the production of the materials shall be considered to have been performed by that exporter or producer provided that
(a) all non-originating materials used in the production of the good undergo the applicable change in tariff classification specified in Schedule 1 and the good satisfies any applicable regional value-content requirement entirely in the territory of one or both of the CCRFTA countries; and
(b) the good satisfies all other applicable requirements of these Regulations.
Transshipment
7 A good is not an originating good by reason of having undergone production that occurs entirely in the territory of one or both of the CCRFTA countries that would enable the good to qualify as an originating good if, subsequent to that production,
(a) the good does not remain under customs control while outside the territories of the CCRFTA countries;
(b) the good enters into trade or consumption in the territory of a country other than a CCRFTA country; or
(c) the good undergoes further production or any other operation outside the territories of the CCRFTA countries, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of a CCRFTA country.
Non-qualifying Operations
8 Except in the case of sets or as provided in Schedule 1, a good is not an originating good merely by reason of
(a) a disassembly of the good into parts;
(b) a change in the end use of the good;
(c) the mere separation of one or more individual materials or components from an artificial mixture;
(d) the mere dilution with water or another substance that does not materially alter the characteristics of the good;
(e) the removal of dust or damaged parts from, oiling, or applying anti-rust paint or protective coatings to, the good;
(f) any testing or calibration, division of loose shipments, grouping into packages or attaching identifying labels, markings or signs to the good or its packaging; or
(g) the packaging or repackaging of the good.
PART 6Coming into Force
Footnote *9 These Regulations come into force on the day on which subsection 34(1) of the Canada — Costa Rica Free Trade Agreement Implementation Act, chapter 28 of the Statutes of Canada, 2001, comes into force.
Return to footnote *[Note: Regulations in force November 1, 2002, see SI/2002-146.]
SCHEDULE ISpecific Rules of Origin
- 1
(1) The following definitions apply in this Schedule.
- fry
fry means immature fish at a post-larval stage and includes fingerlings, parr, smolts and elvers. (alevin)
- voile
voile means fabric, solely of polyester, of single yarns measuring not less than 75 decitex but not more than 80 decitex (prior to twisting/in the untwisted state), having 24 filaments per yarn and with a twist of 900 or more turns per metre, of subheading 5407.61. (voile)
(2) For the purposes of this Schedule,
(a) the specific rule or set of rules that applies to a tariff provision is set out adjacent to that tariff provision;
(b) a requirement of a change in tariff classification or any other condition set out in a specific rule applies only to non-originating materials;
(c) a reference to weight in the rules for goods of any of Chapters 1 through 24 shall be construed as a reference to dry weight unless otherwise specified in the Harmonized System;
(d) where two or more rules are applicable to a tariff provision or group of tariff provisions and the alternative rule contains a phrase beginning with the words “whether or not”:
(i) the change in tariff classification specified in the phrase beginning with the words “whether or not” reflect the change specified in the first rule applicable to the tariff provision or group of tariff provisions,
(ii) the only change in tariff classification permitted by the alternative rule, in addition to the change in tariff classification specified at the beginning of that rule, is the change specified in the phrase commencing with the words “whether or not”,
(iii) unless otherwise specified, only the value of non-originating materials referred to at the beginning of the alternative rule shall be included in calculating the regional value content set out in the rule, and
(iv) the value of non-originating materials satisfying the change in tariff classification specified in the phrase beginning with the words “whether or not” shall not be included in calculating the regional value content set out in the rule.
SECTION ILive Animals; Animal Products(Chapters 1 Through 5)
| Chapter 1 | Live Animals |
|---|---|
| 01.01-01.06 | A change to headings 01.01 through 01.06 from any other chapter. |
| Chapter 2 | Meat and Edible Meat Offal |
|---|---|
| 02.01-02.10 | A change to headings 02.01 through 02.10 from any other chapter. |
| Chapter 3 | Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates |
|---|---|
| 0301.10-0301.99 |
|
| 03.02-03.03 |
|
| 03.04 |
|
| 0305.10-0305.20 | A change to subheadings 0305.10 through 0305.20 from fry of heading 03.01 or any other chapter. |
| 0305.30 | A change to subheading 0305.30 from any other heading, except from subheadings 0302.11, 0302.23, 0302.31 through 0302.39, 0302.61, 0302.65, 0302.69, 0303.21, 0303.33, 0303.41 through 0303.49, 0303.71, 0303.75, 0303.77 or 0303.79. |
| 0305.41-0305.42 | A change to subheadings 0305.41 through 0305.42 from any other subheading, including another subheading within that group. |
| 0305.49 | A change to subheading 0305.49 from any other heading, except from subheadings 0302.11, 0302.31 through 0302.39, 0302.61, 0302.65, 0302.69, 0303.21, 0303.41 through 0303.49, 0303.71, 0303.75, 0303.77 or 0303.79. |
| 0305.51 | A change to subheading 0305.51 from any other subheading. |
| 0305.59 | A change to subheading 0305.59 from any other heading, except from subheadings 0302.11, 0302.23, 0302.31 through 0302.39, 0302.61, 0302.65, 0302.69, 0303.21, 0303.33, 0303.41 through 0303.49, 0303.71, 0303.75, 0303.77 or 0303.79. |
| 0305.61-0305.63 | A change to subheadings 0305.61 through 0305.63 from any other subheading, including another subheading within that group. |
| 0305.69 | A change to subheading 0305.69 from any other heading, except from subheadings 0302.11, 0302.23, 0302.31 through 0302.39, 0302.61, 0302.65, 0302.69, 0303.21, 0303.33, 0303.41 through 0303.49, 0303.71, 0303.75, 0303.77 or 0303.79. |
| 0306.11-0306.14 | A change to subheadings 0306.11 through 0306.14 from any other heading. |
| 0306.19 | A change to subheading 0306.19 from any other subheading, except from subheading 0306.29. |
| 0306.21-0306.24 |
|
| 0306.29 | A change to subheading 0306.29 from any other subheading, except from subheading 0306.19. |
| 0307.10-0307.99 |
|
| Chapter 4 | Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included |
|---|---|
| 04.01-04.10 | A change to headings 04.01 through 04.10 from any other chapter, except from dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids. |
| Chapter 5 | Products of Animal Origin, Not Elsewhere Specified or Included |
|---|---|
| 05.01-05.11 | A change to headings 05.01 through 05.11 from any other chapter. |
SECTION IIVegetable Products(Chapters 6 Through 14)
- Note:Agricultural and horticultural goods grown in the territory of a CCRFTA country shall be treated as originating in the territory of that CCRFTA country even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a CCRFTA country or a non-CCRFTA country.
| Chapter 6 | Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage |
|---|---|
| 06.01-06.04 | A change to headings 06.01 through 06.04 from any other chapter. |
| Chapter 7 | Edible Vegetables and Certain Roots and Tubers |
|---|---|
| 07.01-07.14 | A change to headings 07.01 through 07.14 from any other chapter. |
| Chapter 8 | Edible Fruit and Nuts; Peel of Citrus Fruit or Melons |
|---|---|
| 08.01-08.12 | A change to headings 08.01 through 08.12 from any other chapter. |
| 0813.10-0813.40 | A change to subheadings 0813.10 through 0813.40 from any other chapter. |
| 0813.50 | A change to subheading 0813.50 from any other subheading, except from heading 08.01, subheading 0802.90, heading 08.03, subheading 0804.30 or 0804.50, heading 08.05 or 08.07 or subheading 0813.40. |
| 08.14 |
|
| Chapter 9 | Coffee, Tea, Maté and Spices |
|---|---|
| 09.01 | A change to heading 09.01 from any other chapter. |
| 0902.10-0902.40 | A change to any one of subheadings 0902.10 through 0902.40 from within that subheading or any other subheading, including another subheading within that group. |
| 09.03 | A change to heading 09.03 from any other heading. |
| 0904.11-0910.99 | A change to any one of subheadings 0904.11 through 0910.99 from within that subheading or any other subheading, including another subheading within that group, except from subheading 0709.60, 0904.20, 0908.30 or 0910.10. |
| Chapter 10 | Cereals |
|---|---|
| 10.01-10.08 | A change to headings 10.01 through 10.08 from any other chapter. |
| Chapter 11 | Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten |
|---|---|
| 11.01-11.03 | A change to headings 11.01 through 11.03 from any other chapter. |
| 1104.12 | A change to subheading 1104.12 from any other subheading. |
| 1104.19-1104.30 |
|
| 11.05-11.07 | A change to headings 11.05 through 11.07 from any other chapter. |
| 1108.11-1108.13 | A change to subheadings 1108.11 through 1108.13 from any other heading. |
| 1108.14 | A change to subheading 1108.14 from any other chapter, except from subheading 0714.10. |
| 1108.19-1108.20 | A change to subheadings 1108.19 through 1108.20 from any other heading. |
| 11.09 | A change to heading 11.09 from any other heading. |
| Chapter 12 | Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder |
|---|---|
| 12.01-12.07 | A change to headings 12.01 through 12.07 from any other chapter. |
| 12.08 | A change to heading 12.08 from any other heading. |
| 12.09-12.14 | A change to headings 12.09 through 12.14 from any other chapter. |
| Chapter 13 | Lac; Gums, Resins and Other Vegetable Saps and Extracts |
|---|---|
| 13.01-13.02 | A change to headings 13.01 through 13.02 from any other chapter, except from concentrates of poppy straw of subheading 2939.11. |
| Chapter 14 | Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included |
|---|---|
| 14.01-14.04 | A change to headings 14.01 through 14.04 from any other chapter. |
SECTION IIIAnimal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes(chapter 15)
| Chapter 15 | Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes |
|---|---|
| 15.01-15.12 | A change to headings 15.01 through 15.12 from any other chapter. |
| 1513.11-1513.19 | A change to subheadings 1513.11 through 1513.19 from any other chapter. |
| 1513.21-1513.29 | A change to subheadings 1513.21 through 1513.29 from any other chapter, except from subheading 1207.10. |
| 15.14-15.15 | A change to headings 15.14 through 15.15 from any other chapter. |
| 1516.10 |
|
| 1516.20 | A change to subheading 1516.20 from any other chapter. |
| 15.17-15.18 | A change to headings 15.17 through 15.18 from any other chapter, except from heading 38.23. |
| 15.20-15.22 | A change to headings 15.20 through 15.22 from any other chapter. |
SECTION IVPrepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes(Chapters 16 Through 24)
| Chapter 16 | Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates |
|---|---|
| 16.01-16.02 | A change to headings 16.01 through 16.02 from any other chapter or mechanically de-boned fowl of heading 02.07, except from headings 02.01 through 02.03, subheadings 0206.10 through 0206.49 or any other good of heading 02.07. |
| 16.03-16.05 | A change to headings 16.03 through 16.05 from any other chapter. |
| Chapter 17 | Sugars and Sugar Confectionery |
|---|---|
| 17.01-17.03 | A change to headings 17.01 through 17.03 from any other chapter. |
| 17.04 | A change to heading 17.04 from any other heading. |
| Chapter 18 | Cocoa and Cocoa Preparations |
|---|---|
| 18.01-18.02 | A change to headings 18.01 through 18.02 from any other chapter. |
| 18.03 | A change to heading 18.03 from any other heading. |
| 18.04-18.05 | A change to headings 18.04 through 18.05 from any other heading, including another heading within that group, except from heading 18.03. |
| 18.06 | A change to heading 18.06 from any other heading, except from headings 18.03 through 18.05. |
| Chapter 19 | Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ Products |
|---|---|
| 1901.10 | A change to subheading 1901.10 from any other chapter. |
| 1901.20 |
|
| 1901.90 |
|
| 19.02-19.03 | A change to headings 19.02 through 19.03 from any other heading, including another heading within that group. |
| 1904.10-1904.20 | A change to subheadings 1904.10 through 1904.20 from any other heading. |
| 1904.30-1904.90 | A change to subheadings 1904.30 through 1904.90 from any other heading, except from heading 10.06. |
| 19.05 | A change to heading 19.05 from an y other heading. |
| Chapter 20 | Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants |
|---|---|
| 20.01-20.04 | A change to headings 20.01 through 20.04 from any other chapter. |
| 2005.10 | A change to subheading 2005.10 from any other subheading. |
| 2005.20-2005.90 | A change to subheadings 2005.20 through 2005.90 from any other chapter. |
| 20.06 | A change to heading 20.06 from any other chapter. |
| 2007.10 | A change to subheading 2007.10 from any other subheading. |
| 2007.91-2007.99 | A change to subheadings 2007.91 through 2007.99 from any other heading. |
| 2008.11-2008.19 | A change to subheadings 2008.11 through 2008.19 from any other chapter. |
| 2008.20 | A change to subheading 2008.20 from any other heading, except from subheading 0804.30. |
| 2008.30-2008.99 | A change to subheadings 2008.30 through 2008.99 from any other chapter. |
| 2009.11-2009.90 | A change to any one of subheadings 2009.11 through 2009.90 from within that subheading or any other subheading, including another subheading within that group. |
| Chapter 21 | Miscellaneous Edible Preparations |
|---|---|
| 2101.11-2101.12 | A change to subheadings 2101.11 through 2101.12 from any other chapter, except from Chapter 9. |
| 2101.20-2101.30 | A change to subheadings 2101.20 through 2101.30 from any other chapter. |
| 2102.10 | A change to subheading 2102.10 from within that subheading or any other subheading. |
| 2102.20-2102.30 | A change to subheadings 2102.20 through 2102.30 from any other chapter. |
| 2103.10-2103.20 | A change to subheadings 2103.10 through 2103.20 from any other chapter. |
| 2103.30 | A change to subheading 2103.30 from within that subheading or any other subheading. |
| 2103.90 | A change to subheading 2103.90 from any other heading. |
| 21.04 | A change to heading 21.04 from any other heading. |
| 21.05 | A change to heading 21.05 from any other heading, except from Chapter 4 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids. |
| 21.06 |
|
| Chapter 22 | Beverages, Spirits and Vinegar |
|---|---|
| 22.01 | A change to heading 22.01 from any other chapter. |
| 2202.10 | A change to subheading 2202.10 from any other chapter. |
| 2202.90 |
|
| 22.03-22.07 | A change to headings 22.03 through 22.07 from any heading outside that group, except from headings 22.08 through 22.09. |
| 2208.20 | A change to subheading 2208.20 from any other heading, except from headings 22.03 through 22.07 or 22.09. |
| 2208.30 | A change to subheading 2208.30 from within that subheading or any other subheading, provided that the total alcoholic volume of the non-originating materials of headings 22.03 through 22.09 does not exceed 10 per cent of the volume of the total alcoholic strength of the good. |
| 2208.40 | A change to subheading 2208.40 from within that subheading or any other subheading, provided that the total alcoholic volume of the non-originating materials of subheading 2208.40 does not exceed 10 per cent of the volume of the total alcoholic strength of the good. |
| 2208.50-2208.60 | A change to any one of subheadings 2208.50 through 2208.60 from within that subheading or any other subheading, including another subheading within that group, provided that the total alcoholic volume of the non-originating materials of headings 22.03 through 22.09 does not exceed 10 per cent of the volume of the total alcoholic strength of the good. |
| 2208.70 | A change to subheading 2208.70 from within that subheading or any other subheading, except from Chapter 9 or 21, provided that the total alcoholic volume of the non-originating materials of headings 22.03 through 22.09 does not exceed 10 per cent of the volume of the total alcoholic strength of the good. |
| 2208.90 | A change to subheading 2208.90 from any other heading, except from headings 22.03 through 22.07 or 22.09. |
| 22.09 | A change to heading 22.09 from any other heading, except from headings 22.03 through 22.08. |
| Chapter 23 | Residues and Waste from the Food Industries; Prepared Animal Fodder |
|---|---|
| 23.01-23.08 | A change to headings 23.01 through 23.08 from any other chapter. |
| 2309.10 | A change to subheading 2309.10 from any other heading, except from heading 23.04 or 23.06. |
| 2309.90 |
|
| Chapter 24 | Tobacco and Manufactured Tobacco Substitutes |
|---|---|
| 24.01 | A change to heading 24.01 from any other chapter. |
| 24.02 | A change to heading 24.02 from any other heading, except from cut tobacco of subheading 2403.10. |
| 24.03 | A change to heading 24.03 from any other heading. |
SECTION VMineral Products(Chapters 25 Through 27)
| Chapter 25 | Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement |
|---|---|
| 25.01-25.30 | A change to headings 25.01 through 25.30 from any other chapter. |
| Chapter 26 | Ores, Slag and Ash |
|---|---|
| 26.01-26.21 | A change to headings 26.01 through 26.21 from any other chapter. |
| Chapter 27 | Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes |
|---|---|
| 27.01-27.03 | A change to headings 27.01 through 27.03 from any other chapter. |
| 27.04 | A change to heading 27.04 from any other heading. |
| 27.05-27.09 | A change to headings 27.05 through 27.09 from any other chapter. |
| 27.10 |
|
| 27.11-27.16 | A change to headings 27.11 through 27.16 from any other heading, including another heading within that group. |
SECTION VIProducts of the Chemical or Allied Industries(Chapters 28 Through 38)
| Chapter 28 | Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes |
|---|---|
| 2801.10-2803.00 | A change to subheadings 2801.10 through 2803.00 from any other subheading, including another subheading within that group. |
| 2804.10-2804.50 | A change to subheadings 2804.10 through 2804.50 from any other subheading, including another subheading within that group. |
| 2804.61-2804.69 |
|
| 2804.70-2804.90 | A change to subheadings 2804.70 through 2804.90 from any other subheading, including another subheading within that group. |
| 2805.11-2820.90 | A change to subheadings 2805.11 through 2820.90 from any other subheading, including another subheading within that group. |
| 2821.10-2821.20 |
|
| 28.22-28.23 | A change to headings 28.22 through 28.23 from any other heading, including another heading within that group. |
| 2824.10-2824.90 |
|
| 2825.10-2841.90 | A change to subheadings 2825.10 through 2841.90 from any other subheading, including another subheading within that group. |
| 2842.10 |
|
| 2842.90 | A change to subheading 2842.90 from any other subheading. |
| 2843.10-2850.00 | A change to subheadings 2843.10 through 2850.00 from any other subheading, including another subheading within that group. |
| 28.51 | A change to heading 28.51 from any other heading. |
| Chapter 29 | Organic Chemicals |
|---|---|
| 2901.10-2902.90 | A change to subheadings 2901.10 through 2902.90 from any other subheading, including another subheading within that group. |
| 2903.11-2903.14 | A change to subheadings 2903.11 through 2903.14 from any other subheading, including another subheading within that group. |
| 2903.15 |
|
| 2903.19 | A change to subheading 2903.19 from any other subheading. |
| 2903.21 |
|
| 2903.22-2903.29 | A change to subheadings 2903.22 through 2903.29 from any other subheading, including another subheading within that group. |
| 2903.30 |
|
| 2903.41-2903.69 |
|
| 2904.10-2904.90 |
|
| 2905.11-2907.29 | A change to subheadings 2905.11 through 2907.29 from any other subheading, including another subheading within that group. |
| 2908.10-2908.90 |
|
| 2909.11-2912.60 | A change to subheadings 2909.11 through 2912.60 from any other subheading, including another subheading within that group. |
| 29.13 |
|
| 2914.11-2914.70 | A change to subheadings 2914.11 through 2914.70 from any other subheading, including another subheading within that group. |
| 2915.11-2915.21 | A change to subheadings 2915.11 through 2915.21 from any other subheading, including another subheading within that group. |
| 2915.22-2915.29 |
|
| 2915.31-2915.90 |
|
| 2916.11-2917.39 | A change to subheadings 2916.11 through 2917.39 from any other subheading, including another subheading within that group. |
| 2918.11-2918.21 | A change to subheadings 2918.11 through 2918.21 from any other subheading, including another subheading within that group. |
| 2918.22-2918.23 |
|
| 2918.29-2918.30 |
|
| 2918.90 |
|
| 29.19 | A change to heading 29.19 from any other heading. |
| 2920.10-2920.90 | A change to subheadings 2920.10 through 2920.90 from any other subheading, including another subheading within that group. |
| 2921.11-2921.12 |
|
| 2921.19 | A change to subheading 2921.19 from any other subheading. |
| 2921.21-2921.29 |
|
| 2921.30 | A change to subheading 2921.30 from any other subheading. |
| 2921.41-2921.59 |
|
| 2922.11-2923.90 | A change to subheadings 2922.11 through 2923.90 from any other subheading, including another subheading within that group. |
| 2924.10 | A change to subheading 2924.10 from any other subheading. |
| 2924.21 |
|
| 2924.23-2924.29 |
|
| 2925.11-2928.00 | A change to subheadings 2925.11 through 2928.00 from any other subheading, including another subheading within that group. |
| 2929.10 | A change to subheading 2929.10 from any other subheading. |
| 2929.90 |
|
| 2930.10-2930.90 | A change to subheadings 2930.10 through 2930.90 from any other subheading, including another subheading within that group. |
| 29.31 | A change to heading 29.31 from any other heading. |
| 2932.11-2933.99 | A change to subheadings 2932.11 through 2933.99 from any other subheading, including another subheading within that group. |
| 2934.10-2934.99 |
|
| 29.35 | A change to heading 29.35 from any other heading. |
| 2936.10-2937.90 | A change to any one of subheadings 2936.10 through 2937.90 from within that subheading or any other subheading, including another subheading within that group. |
| 2938.10-2938.90 |
|
| 2939.11 |
|
| 2939.19-2939.99 | A change to any one of subheadings 2939.19 through 2939.99 from within that subheading or any other subheading, including another subheading within that group. |
| 29.40 |
|
| 2941.10-2941.90 | A change to any one of subheadings 2941.10 through 2941.90 from within that subheading or any other subheading, including another subheading within that group. |
| 29.42 | A change to heading 29.42 from any other heading. |
| Chapter 30 | Pharmaceutical Products |
|---|---|
| 3001.10-3005.90 | A change to any one of subheadings 3001.10 through 3005.90 from within that subheading or any other subheading, including another subheading within that group. |
| 3006.10-3006.60 | A change to any one of subheadings 3006.10 through 3006.60 from within that subheading or any other subheading, including another subheading within that group. |
| 3006.70 |
|
| 3006.80 | A change to subheading 3006.80 from any other chapter, except from Chapter 38. |
| Chapter 31 | Fertilizers |
|---|---|
| 3101.00-3105.90 | A change to any one of subheadings 3101.00 through 3105.90 from within that subheading or any other subheading, including another subheading within that group. |
| Chapter 32 | Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks |
|---|---|
| 3201.10-3210.00 | A change to any one of subheadings 3201.10 through 3210.00 from within that subheading or any other subheading, including another subheading within that group. |
| 32.11 | A change to heading 32.11 from any other heading. |
| 3212.10-3212.90 | A change to subheadings 3212.10 through 3212.90 from any other subheading, including another subheading within that group. |
| 3213.10 | A change to a set of subheading 3213.10 from any other subheading, provided that:
|
| 3213.90 | A change to subheading 3213.90 from within that subheading or any other subheading. |
| 32.14-32.15 | A change to headings 32.14 through 32.15 from any other heading, including another heading within that group. |
| Chapter 33 | Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations |
|---|---|
| 3301.11-3301.90 | A change to subheadings 3301.11 through 3301.90 from any other subheading, including another subheading within that group. |
| 33.02 | A change to heading 33.02 from any other heading. |
| 33.03 |
|
| 33.04-33.07 | A change to heading 33.04 through 33.07 from any other heading, including another heading within that group. |
| Chapter 34 | Soap, Organic Surface-active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing or Scouring Preparations, Candles and Similar Articles, Modelling Pastes, “Dental Waxes” and Dental Preparations with a Basis of Plaster |
|---|---|
| 3401.11-3401.20 | A change to subheadings 3401.11 through 3401.20 from any other heading. |
| 3401.30 | A change to subheading 3401.30 from any other subheading, except from subheading 3402.90. |
| 3402.11 | A change to subheading 3402.11 from any other subheading, except to linear alkylbenzene sulfonic acid or linear alkylbenzene sulfonates of subheading 3402.11 from linear alkylbenzene of heading 38.17. |
| 3402.12-3402.19 | A change to subheadings 3402.12 through 3402.19 from any other subheading, including another subheading within that group. |
| 3402.20 | A change to subheading 3402.20 from any other subheading, except from subheading 3402.90. |
| 3402.90 | A change to subheading 3402.90 from any other subheading. |
| 3403.11-3404.90 | A change to subheadings 3403.11 through 3404.90 from any other subheading, including another subheading within that group. |
| 34.05-34.06 | A change to headings 34.05 through 34.06 from any other heading, including another heading within that group. |
| 34.07 |
|
| Chapter 35 | Albuminoidal Substances; Modified Starches; Glues; Enzymes |
|---|---|
| 3501.10-3501.90 | A change to subheadings 3501.10 through 3501.90 from any other subheading, including another subheading within that group. |
| 3502.11-3502.19 | A change to subheadings 3502.11 through 3502.19 from any subheading outside that group. |
| 3502.20-3502.90 | A change to subheadings 3502.20 through 3502.90 from any other subheading, including another subheading within that group. |
| 35.03-35.04 | A change to headings 35.03 through 35.04 from any other heading, including another heading within that group. |
| 3505.10 | A change to subheading 3505.10 from any other heading. |
| 3505.20 |
|
| 35.06 | A change to heading 35.06 from any other heading. |
| 3507.10-3507.90 | A change to subheadings 3507.10 through 3507.90 from any other subheading, including another subheading within that group. |
| Chapter 36 | Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations |
|---|---|
| 36.01-36.06 | A change to headings 36.01 through 36.06 from any other heading, including another heading within that group. |
| Chapter 37 | Photographic or Cinematographic Goods |
|---|---|
| 37.01-37.02 | A change to headings 37.01 through 37.02 from any heading outside that group. |
| 37.03-37.07 | A change to headings 37.03 through 37.07 from any other heading, including another heading within that group. |
| Chapter 38 | Miscellaneous Chemical Products |
|---|---|
| 3801.10-3802.90 | A change to subheadings 3801.10 through 3802.90 from any other subheading, including another subheading within that group. |
| 38.03-38.04 | A change to headings 38.03 through 38.04 from any other heading, including another heading within that group. |
| 3805.10-3806.90 | A change to subheadings 3805.10 through 3806.90 from any other subheading, including another subheading within that group. |
| 38.07 | A change to heading 38.07 from any other heading. |
| 3808.10-3809.93 | A change to subheadings 3808.10 through 3809.93 from any other subheading, including another subheading within that group. |
| 38.10 | A change to heading 38.10 from any other heading. |
| 3811.11-3811.90 | A change to subheadings 3811.11 through 3811.90 from any other subheading, including another subheading within that group. |
| 38.12-38.14 | A change to headings 38.12 through 38.14 from any other heading, including another heading within that group. |
| 3815.11-3815.90 | A change to subheadings 3815.11 through 3815.90 from any other subheading, including another subheading within that group. |
| 38.16 | A change to heading 38.16 from any other heading. |
| 38.17-38.19 | A change to headings 38.17 through 38.19 from any other heading, including another heading within that group. |
| 38.20 |
|
| 38.21-38.22 | A change to headings 38.21 through 38.22 from any other heading, including another heading within that group. |
| 3823.11-3823.70 | A change to subheadings 3823.11 through 3823.70 from any other subheading, including another subheading within that group. |
| 3824.10-3824.20 | A change to subheadings 3824.10 through 3824.20 from any other subheading, including another subheading within that group. |
| 3824.30 |
|
| 3824.40-3824.60 | A change to subheadings 3824.40 through 3824.60 from any other subheading, including another subheading within that group. |
| 3824.71-3824.79 |
|
| 3824.90 |
|
| 3825.10-3825.69 | A change to subheadings 3825.10 through 3825.69 from any other chapter, except from Chapters 28 through 37, 40 or 90. |
| 3825.90 |
|
SECTION VIIPlastics and Articles Thereof; Rubber and Articles Thereof(Chapters 39 Through 40)
| Chapter 39 | Plastics and Articles Thereof |
|---|---|
| 39.01-39.19 | A change to headings 39.01 through 39.19 from any other heading, including another heading within that group, provided there is a regional value content of not less than 50 per cent under the transaction value method. |
| 3920.10-3921.90 | A change to any one of subheadings 3920.10 through 3921.90 from within that subheading or any other subheading, including another subheading within that group, provided there is a regional value content of not less than 50 per cent under the transaction value method. |
| 39.22-39.26 | A change to headings 39.22 through 39.26 from any other heading, including another heading within that group, provided there is a regional value content of not less than 50 per cent under the transaction value method. |
| Chapter 40 | Rubber and Articles Thereof |
|---|---|
| 40.01-40.04 | A change to headings 40.01 through 40.04 from any other heading, including another heading within that group. |
| 40.05 |
|
| 4006.10 |
|
| 4006.90 |
|
| 40.07-40.17 | A change to headings 40.07 through 40.17 from any other heading, including another heading within that group. |
SECTION VIIIRaw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut)(Chapters 41 Through 43)
| Chapter 41 | Raw Hides and Skins (Other Than Furskins) and Leather |
|---|---|
| 41.01 |
|
| 41.02 |
|
| 41.03 |
|
| 4104.11-4104.19 | A change to subheadings 4104.11 through 4104.19 from any other heading, except from hides or skins of heading 41.01 which have undergone a tanning (including pre-tanning) process which is reversible. |
| 4104.41-4104.49 |
|
| 41.05 | A change to heading 41.05 from heading 41.02, pretanned or tanned but not retanned leather of heading 41.05 or any other chapter. |
| 41.06 | A change to heading 41.06 from heading 41.03, pretanned or tanned but not retanned leather of heading 41.06 or any other chapter. |
| 41.07 |
|
| 41.12 | A change to heading 41.12 from heading 41.02, pretanned or tanned but not retanned leather of heading 41.05 or any other chapter. |
| 41.13 | A change to heading 41.13 from heading 41.03, pretanned or tanned but not retanned leather of heading 41.06 or any other chapter. |
| 4114.10 | A change to subheading 4114.10 from any other subheading. |
| 4114.20 | A change to subheading 4114.20 from any other subheading, except from leather of headings 41.04 through 41.13 that has been retanned or prepared after tanning. |
| 4115.10-4115.20 | A change to subheadings 4115.10 through 4115.20 from any other subheading, including another subheading within that group. |
| Chapter 42 | Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-worm Gut) |
|---|---|
| 42.01-42.06 | A change to headings 42.01 through 42.06 from any other heading, including another heading within that group. |
| Chapter 43 | Furskins and Artificial Fur; Manufactures Thereof |
|---|---|
| 43.01-43.04 | A change to headings 43.01 through 43.04 from any other heading, including another heading within that group. |
SECTION IXWood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork(Chapters 44 Through 46)
| Chapter 44 | Wood and Articles of Wood; Wood Charcoal |
|---|---|
| 44.01-44.06 | A change to headings 44.01 through 44.06 from any other heading, including another heading within that group. |
| 44.07 | A change to heading 44.07 from any other chapter. |
| 44.08 |
|
| 44.09-44.21 | A change to headings 44.09 through 44.21 from any other heading, including another heading within that group. |
| Chapter 45 | Cork and Articles of Cork |
|---|---|
| 45.01-45.04 | A change to headings 45.01 through 45.04 from any other heading, including another heading within that group. |
| Chapter 46 | Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork |
|---|---|
| 46.01-46.02 | A change to headings 46.01 through 46.02 from any other heading, including another heading within that group. |
SECTION XPulp of Wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof(Chapters 47 Through 49)
| Chapter 47 | Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard |
|---|---|
| 47.01-47.07 | A change to headings 47.01 through 47.07 from any other heading, including another heading within that group. |
| Chapter 48 | Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard |
|---|---|
| 48.01 | A change to heading 48.01 from any other heading. |
| 48.02 |
|
| 48.03-48.09 | A change to headings 48.03 through 48.09 from any other heading, including another heading within that group. |
| 4810.13-4811.90 |
|
| 48.12-48.15 | A change to headings 48.12 through 48.15 from any other heading, including another heading within that group. |
| 48.16 | A change to heading 48.16 from any other heading, except from heading 48.09. |
| 48.17 | A change to heading 48.17 from any other heading. |
| 4818.10-4818.30 | A change to subheadings 4818.10 through 4818.30 from any other heading, except from heading 48.03. |
| 4818.40-4818.90 | A change to subheadings 4818.40 through 4818.90 from any other heading. |
| 48.19-48.22 | A change to headings 48.19 through 48.22 from any other heading, including another heading within that group. |
| 48.23 |
|
| Chapter 49 | Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans |
|---|---|
| 49.01-49.11 | A change to headings 49.01 through 49.11 from any other chapter. |
SECTION XITextiles and Textile Articles(Chapters 50 Through 63)
- Note:The textile and apparel rules should be read in conjunction with Annex III.1 (Textile and Apparel Goods) of the Agreement. For purposes of the rules of this Section, the term wholly means that the good is made entirely or solely of the named material.
| Chapter 50 | Silk |
|---|---|
| 50.01-50.03 | A change to headings 50.01 through 50.03 from any other chapter. |
| 50.04-50.06 | A change to headings 50.04 through 50.06 from any heading outside that group. |
| 50.07 | A change to heading 50.07 from any other heading. |
| Chapter 51 | Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric |
|---|---|
| 51.01-51.05 | A change to headings 51.01 through 51.05 from any other chapter. |
| 51.06-51.10 | A change to headings 51.06 through 51.10 from any heading outside that group. |
| 51.11-51.13 | A change to headings 51.11 through 51.13 from any heading outsidethat group, except from headings 51.06 through 51.10, 52.05 through 52.06, 54.01 through 54.04 or 55.09 through 55.10. |
| Chapter 52 | Cotton |
|---|---|
| 52.01-52.07 | A change to headings 52.01 through 52.07 from any other chapter, except from headings 54.01 through 54.05 or 55.01 through 55.07. |
| 52.08-52.12 | A change to headings 52.08 through 52.12 from any heading outside that group, except from headings 51.06 through 51.10, 52.05 through 52.06, 54.01 through 54.04 or 55.09 through 55.10. |
| Chapter 53 | Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn |
|---|---|
| 53.01-53.05 | A change to headings 53.01 through 53.05 from any other chapter. |
| 53.06-53.08 | A change to headings 53.06 through 53.08 from any heading outside that group. |
| 53.09 | A change to heading 53.09 from any other heading, except from headings 53.07 through 53.08. |
| 53.10-53.11 | A change to headings 53.10 through 53.11 from any heading outside that group, except from headings 53.07 through 53.08. |
| Chapter 54 | Man-Made Filaments |
|---|---|
| 54.01-54.06 | A change to headings 54.01 through 54.06 from any other chapter, except from headings 52.01 through 52.03 or 55.01 through 55.07. |
| 54.07 |
|
| 54.08 | A change to heading 54.08 from any other chapter, except from headings 51.06 through 51.10, 52.05 through 52.06 or 55.09 through 55.10. |
| Chapter 55 | Man-Made Staple Fibres |
|---|---|
| 55.01-55.11 | A change to headings 55.01 through 55.11 from any other chapter, except from headings 52.01 through 52.03 or 54.01 through 54.05. |
| 55.12-55.16 | A change to headings 55.12 through 55.16 from any heading outside that group, except from headings 51.06 through 51.10, 52.05 through 52.06, 54.01 through 54.04 or 55.09 through 55.10. |
| Chapter 56 | Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof |
|---|---|
| 56.01-56.09 | A change to headings 56.01 through 56.09 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11 or Chapters 54 through 55. |
| Chapter 57 | Carpets and Other Textile Floor Coverings |
|---|---|
| 57.01-57.05 | A change to headings 57.01 through 57.05 from any other chapter. |
| Chapter 58 | Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery |
|---|---|
| 58.01-58.11 | A change to headings 58.01 through 58.11 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11 or Chapters 54 through 55. |
| Chapter 59 | Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable For Industrial Use |
|---|---|
| 59.01 | A change to heading 59.01 from any other chapter, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08 or 55.12 through 55.16. |
| 59.02 | A change to heading 59.02 from any other heading, except from headings 51.06 through 51.13, 52.04 through 52.12 or 53.06 through 53.11 or Chapters 54 through 55. |
| 59.03-59.08 | A change to headings 59.03 through 59.08 from any other chapter, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08 or 55.12 through 55.16. |
| 59.09 | A change to heading 59.09 from any other chapter, except from headings 51.11 through 51.13, 52.08 through 52.12 or 53.10 through 53.11, Chapter 54 or headings 55.12 through 55.16. |
| 59.10 | A change to heading 59.10 from any other heading, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11 or Chapters 54 through 55. |
| 59.11 | A change to heading 59.11 from any other chapter, except from headings 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08 or 55.12 through 55.16. |
| Chapter 60 | Knitted or Crocheted Fabrics |
|---|---|
| 60.01-60.06 | A change to headings 60.01 through 60.06 from any other chapter, except from headings 51.06 through 51.13, Chapter 52, headings 53.07 through 53.08 or 53.10 through 53.11 or Chapters 54 through 55. |
| Chapter 61 | Articles of Apparel and Clothing Accessories, Knitted or Crocheted |
|---|---|
| |
| 6101.10-6101.30 | A change to subheadings 6101.10 through 6101.30 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6101.90 | A change to subheading 6101.90 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6102.10-6102.30 | A change to subheadings 6102.10 through 6102.30 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6102.90 | A change to subheading 6102.90 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6103.11-6103.12 | A change to subheadings 6103.11 through 6103.12 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6103.19 |
|
| 6103.21-6103.29 | A change to subheadings 6103.21 through 6103.29 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6103.31-6103.33 | A change to subheadings 6103.31 through 6103.33 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6103.39 |
|
| 6103.41-6103.49 | A change to subheadings 6103.41 through 6103.49 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6104.11-6104.13 | A change to subheadings 6104.11 through 6104.13 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6104.19 |
|
| 6104.21-6104.29 | A change to subheadings 6104.21 through 6104.29 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6104.31-6104.33 | A change to subheadings 6104.31 through 6104.33 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6104.39 |
|
| 6104.41-6104.49 | A change to subheadings 6104.41 through 6104.49 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6104.51-6104.53 | A change to subheadings 6104.51 through 6104.53 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6104.59 |
|
| 6104.61-6104.69 | A change to subheadings 6104.61 through 6104.69 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 61.05-61.06 | A change to headings 61.05 through 61.06 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6107.11-6107.19 | A change to subheadings 6107.11 through 6107.19 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6107.21 |
|
| 6107.22-6107.99 | A change to subheadings 6107.22 through 6107.99 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6108.11-6108.19 | A change to subheadings 6108.11 through 6108.19 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6108.21 |
|
| 6108.22-6108.29 | A change to subheadings 6108.22 through 6108.29 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6108.31 |
|
| 6108.32-6108.39 | A change to subheadings 6108.32 through 6108.39 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6108.91-6108.99 | A change to subheadings 6108.91 through 6108.99 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 61.09-61.11 | A change to headings 61.09 through 61.11 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6112.11-6112.19 | A change to subheadings 6112.11 through 6112.19 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6112.20 | A change to subheading 6112.20 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that:
|
| 6112.31-6112.49 | A change to subheadings 6112.31 through 6112.49 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 61.13-61.17 | A change to headings 61.13 through 61.17 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| Chapter 62 | Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted |
|---|---|
| |
| 6201.11-6201.13 | A change to subheadings 6201.11 through 6201.13 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6201.19 | A change to subheading 6201.19 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6201.91-6201.93 | A change to subheadings 6201.91 through 6201.93 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6201.99 | A change to subheading 6201.99 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6202.11-6202.13 | A change to subheadings 6202.11 through 6202.13 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6202.19 | A change to subheading 6202.19 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6202.91-6202.93 | A change to subheadings 6202.91 through 6202.93 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6202.99 | A change to subheading 6202.99 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6203.11-6203.12 | A change to subheadings 6203.11 through 6203.12 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6203.19 |
|
| 6203.21-6203.29 | A change to subheadings 6203.21 through 6203.29 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6203.31-6203.33 | A change to subheadings 6203.31 through 6203.33 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6203.39 |
|
| 6203.41-6203.49 | A change to subheadings 6203.41 through 6203.49 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6204.11-6204.13 | A change to subheadings 6204.11 through 6204.13 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6204.19 |
|
| 6204.21-6204.29 | A change to subheadings 6204.21 through 6204.29 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6204.31-6204.33 | A change to subheadings 6204.31 through 6204.33 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6204.39 |
|
| 6204.41-6204.49 | A change to subheadings 6204.41 through 6204.49 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6204.51-6204.53 | A change to subheadings 6204.51 through 6204.53 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6204.59 |
|
| 6204.61-6204.69 | A change to subheadings 6204.61 through 6204.69 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6205.10 | A change to subheading 6205.10 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6205.20-6205.30 |
For purposes of the above note, average yarn number, as applied to woven fabrics of cotton or man-made fibres, means the average yarn number of the yarns contained therein. In computing the average yarn number, the length of the yarn is considered to be equal to the distance covered by it in the fabric, with all clipped yarn being measured as if continuous and with thecount being taken of the total single yarns in the fabric including the single yarns in any multiple (folded) or cabled yarns. The weight shall be taken after any excessive sizing is removed by boiling or other suitable process. Any of the following formulas can be used to determine the average yarn number: N = BYT ÷ 1,000,100T ÷ Z′,BT ÷ Z or ST ÷ 10 when:
Fractions in the resulting “average yarn number” shall be disregarded. A change to subheadings 6205.20 through 6205.30 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6205.90 | A change to subheading 6205.90 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 62.06-62.10 | A change to headings 62.06 through 62.10 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6211.11-6211.12 | A change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6211.20 | A change to subheading 6211.20 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that:
|
| 6211.31-6211.49 | A change to subheadings 6211.31 through 6211.49 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6212.10 | A change to subheading 6212.10 from any other chapter, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 6212.20-6212.90 | A change to subheadings 6212.20 through 6212.90 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| 62.13-62.17 | A change to headings 62.13 through 62.17 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapter 54 or headings 55.08 through 55.16, 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
| Chapter 63 | Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags |
|---|---|
| |
| 63.01-63.10 | A change to headings 63.01 through 63.10 from any other chapter, except from headings 51.06 through 51.13, 52.04 through 52.12, 53.07 through 53.08 or 53.10 through 53.11, Chapters 54 through 55 or headings 58.01 through 58.02 or 60.01 through 60.06, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or both of the CCRFTA countries. |
SECTION XIIFootwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair(Chapters 64 Through 67)
| Chapter 64 | Footwear, Gaiters and the Like; Parts of Such Articles |
|---|---|
| 64.01-64.05 |
|
| 6406.10 |
|
| 6406.20-6406.99 | A change to subheadings 6406.20 through 6406.99 from any other heading. |
| Chapter 65 | Headgear and Parts Thereof |
|---|---|
| 65.01-65.07 | A change to headings 65.01 through 65.07 from any other heading, including another heading within that group. |
| Chapter 66 | Umbrellas, Sun Umbrellas, Walking Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof |
|---|---|
| 66.01 |
|
| 66.02-66.03 | A change to headings 66.02 through 66.03 from any other heading, including another heading within that group. |
| Chapter 67 | Prepared Feathers and Down and Articles Made of Feathers or of Down; Artificial Flowers; Articles of Human Hair |
|---|---|
| 67.01 |
|
| 67.02-67.04 | A change to headings 67.02 through 67.04 from any other heading, including another heading within that group. |
SECTION XIIIArticles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware(Chapters 68 Through 70)
| Chapter 68 | Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials |
|---|---|
| 68.01-68.11 | A change to headings 68.01 through 68.11 from any other chapter. |
| 6812.50-6812.70 | A change to subheadings 6812.50 through 6812.70 from any other subheading, including another subheading within that group. |
| 6812.90 | A change to subheading 6812.90 from within that subheading or any other subheading. |
| 68.13-68.15 | A change to headings 68.13 through 68.15 from any other heading, including another heading within that group. |
| Chapter 69 | Ceramic Products |
|---|---|
| 69.01-69.14 | A change to headings 69.01 through 69.14 from any other heading, including another heading within that group. |
| Chapter 70 | Glass and Glassware |
|---|---|
| 70.01-70.08 | A change to headings 70.01 through 70.08 from any other heading, including another heading within that group. |
| 7009.10 | A change to subheading 7009.10 from any other subheading. |
| 7009.91-7009.92 | A change to subheadings 7009.91 through 7009.92 from any other heading. |
| 70.10-70.18 | A change to headings 70.10 through 70.18 from any other heading, including another heading within that group. |
| 7019.11-7019.40 | A change to subheadings 7019.11 through 7019.40 from any other subheading, including another subheading within that group. |
| 7019.51 | A change to subheading 7019.51 from any other subheading, except from subheadings 7019.52 through 7019.59. |
| 7019.52-7019.90 | A change to subheadings 7019.52 through 7019.90 from any other subheading, including another subheading within that group. |
| 70.20 | A change to heading 70.20 from any other heading. |
SECTION XIVNatural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin(chapter 71)
| Chapter 71 | Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof, Imitation Jewellery; Coin |
|---|---|
| 71.01-71.18 | A change to headings 71.01 through 71.18 from any other heading, including another heading within that group. |
SECTION XVBase Metals and Articles of Base Metal(Chapters 72 Through 83)
| Chapter 72 | Iron and Steel |
|---|---|
| 72.01-72.29 | A change to headings 72.01 through 72.29 from any other heading, including another heading within that group. |
| Chapter 73 | Articles of Iron or Steel |
|---|---|
| 73.01-73.03 | A change to headings 73.01 through 73.03 from any other chapter. |
| 7304.10-7304.39 | A change to subheadings 7304.10 through 7304.39 from any other chapter. |
| 7304.41 | A change to subheading 7304.41 from any other subheading. |
| 7304.49-7304.90 | A change to subheadings 7304.49 through 7304.90 from any other chapter. |
| 73.05-73.06 | A change to headings 73.05 through 73.06 from any other chapter. |
| 73.07 |
|
| 73.08 |
|
| 73.09-73.14 | A change to headings 73.09 through 73.14 from any other heading, including another heading within that group. |
| 7315.11-7315.12 |
|
| 7315.19 | A change to subheading 7315.19 from any other heading. |
| 7315.20-7315.89 |
|
| 7315.90 | A change to subheading 7315.90 from any other heading. |
| 73.16-73.20 | A change to headings 73.16 through 73.20 from any other heading, including another heading within that group. |
| 7321.11 | A change to subheading 7321.11 from any other subheading, except from cooking chambers, whether or not assembled, top surface panels, with or without burners or controls, or door assemblies, incorporating more than one of: inner panel, outer panel, window or insulation, of subheading 7321.90. |
| 7321.12-7321.83 |
|
| 7321.90 | A change to subheading 7321.90 from any other heading. |
| 73.22-73.23 | A change to headings 73.22 through 73.23 from any other heading, including another heading within that group. |
| 7324.10-7324.29 |
|
| 7324.90 | A change to subheading 7324.90 from any other heading. |
| 73.25-73.26 | A change to headings 73.25 through 73.26 from any other heading, including another heading within that group. |
| Chapter 74 | Copper and Articles Thereof |
|---|---|
| 74.01-74.07 | A change to headings 74.01 through 74.07 from any other heading, including another heading within that group. |
| 74.08 |
|
| 74.09-74.11 | A change to headings 74.09 through 74.11 from any other heading, including another heading within that group. |
| 74.12 | A change to heading 74.12 from any other heading, except from heading 74.11. |
| 74.13 |
|
| 74.14-74.19 | A change to headings 74.14 through 74.19 from any other heading, including another heading within that group. |
| Chapter 75 | Nickel and Articles Thereof |
|---|---|
| 75.01-75.04 | A change to headings 75.01 through 75.04 from any other heading, including another heading within that group. |
| 7505.11-7505.12 | A change to subheadings 7505.11 through 7505.12 from any other heading. |
| 7505.21-7505.22 |
|
| 75.06 |
|
| 75.07-75.08 | A change to headings 75.07 through 75.08 from any other heading, including another heading within that group. |
| Chapter 76 | Aluminum and Articles Thereof |
|---|---|
| 76.01-76.04 | A change to headings 76.01 through 76.04 from any other heading, including another heading within that group. |
| 76.05 |
|
| 76.06 | A change to heading 76.06 from any other heading. |
| 7607.11 | A change to subheading 7607.11 from any other heading. |
| 7607.19-7607.20 |
|
| 76.08 | A change to heading 76.08 from any other heading. |
| 76.09 | A change to heading 76.09 from any other heading, except from heading 76.08. |
| 76.10-76.13 | A change to headings 76.10 through 76.13 from any other heading, including another heading within that group. |
| 76.14 |
|
| 76.15-76.16 | A change to headings 76.15 through 76.16 from any other heading, including another heading within that group. |
| Chapter 78 | Lead and Articles Thereof |
|---|---|
| 78.01-78.02 | A change to headings 78.01 through 78.02 from any other heading, including another heading within that group. |
| 78.03 |
|
| 7804.11-7804.20 |
|
| 78.05-78.06 | A change to headings 78.05 through 78.06 from any other heading, including another heading within that group. |
| Chapter 79 | Zinc and Articles Thereof |
|---|---|
| 79.01-79.03 | A change to headings 79.01 through 79.03 from any other heading, including another heading within that group. |
| 79.04 |
|
| 79.05 |
|
| 79.06-79.07 | A change to headings 79.06 through 79.07 from any other heading, including another heading within that group. |
| Chapter 80 | Tin and Articles Thereof |
|---|---|
| 80.01-80.02 | A change to headings 80.01 through 80.02 from any other heading, including another heading within that group. |
| 80.03 |
|
| 80.04-80.07 | A change to headings 80.04 through 80.07 from any other heading, including another heading within that group. |
| Chapter 81 | Other Base Metals; Cermets; Articles Thereof |
|---|---|
| 8101.10-8113.00 | A change to subheadings 8101.10 through 8113.00 from any other subheading, including another subheading within that group. |
| Chapter 82 | Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal |
|---|---|
| |
| 82.01 | A change to heading 82.01 from any other heading. |
| 8202.10-8202.20 | A change to subheadings 8202.10 through 8202.20 from any other heading. |
| 8202.31 |
|
| 8202.39-8202.99 | A change to subheadings 8202.39 through 8202.99 from any other heading. |
| 82.03-82.04 | A change to headings 82.03 through 82.04 from any other heading, including another heading within that group. |
| 8205.10-8205.80 | A change to subheadings 8205.10 through 8205.80 from any other heading. |
| 8205.90 |
|
| 82.06 |
|
| 8207.13 |
|
| 8207.19-8207.90 | A change to subheadings 8207.19 through 8207.90 from any other heading. |
| 82.08-82.10 | A change to headings 82.08 through 82.10 from any other heading, including another heading within that group. |
| 8211.10 |
|
| 8211.91-8211.93 |
|
| 8211.94-8211.95 | A change to subheadings 8211.94 through 8211.95 from any other heading. |
| 82.12-82.13 | A change to headings 82.12 through 82.13 from any other heading, including another heading within that group. |
| 82.14 |
|
| 8215.10-8215.20 |
|
| 8215.91-8215.99 | A change to subheadings 8215.91 through 8215.99 from any other heading. |
| Chapter 83 | Miscellaneous Articles of Base Metal |
|---|---|
| 8301.10-8301.50 |
|
| 8301.60-8301.70 | A change to subheadings 8301.60 through 8301.70 from any other heading. |
| 83.02-83.04 | A change to headings 83.02 through 83.04 from any other heading, including another heading within that group. |
| 8305.10-8305.20 |
|
| 8305.90 | A change to subheading 8305.90 from any other heading. |
| 83.06-83.07 | A change to headings 83.06 through 83.07 from any other heading, including another heading within that group. |
| 8308.10-8308.20 |
|
| 8308.90 | A change to subheading 8308.90 from any other heading. |
| 83.09-83.10 | A change to headings 83.09 through 83.10 from any other heading, including another heading within that group. |
| 8311.10-8311.30 |
|
| 8311.90 | A change to subheading 8311.90 from any other heading. |
SECTION XVIMachinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles(Chapters 84 Through 85)
| Chapter 84 | Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof |
|---|---|
| 8401.10-8401.30 | A change to subheadings 8401.10 through 8401.30 from any other subheading, including another subheading within that group. |
| 8401.40 | A change to subheading 8401.40 from any other heading. |
| 8402.11 |
|
| 8402.12-8402.20 |
|
| 8402.90 | A change to subheading 8402.90 from any other heading. |
| 8403.10 |
|
| 8403.90 | A change to subheading 8403.90 from any other heading. |
| 8404.10-8404.20 |
|
| 8404.90 | A change to subheading 8404.90 from any other heading. |
| 8405.10 | A change to subheading 8405.10 from any other subheading. |
| 8405.90 | A change to subheading 8405.90 from any other heading. |
| 8406.10-8406.82 |
|
| 8406.90 | A change to subheading 8406.90 from any other heading. |
| 8407.10-8407.29 | A change to subheadings 8407.10 through 8407.29 from any other heading. |
| 8407.31-8407.34 |
|
| 8407.90 | A change to subheading 8407.90 from any other heading. |
| 84.08-84.09 | A change to headings 84.08 through 84.09 from any other heading, including another heading within that group. |
| 8410.11-8410.13 |
|
| 8410.90 | A change to subheading 8410.90 from any other heading. |
| 8411.11-8411.22 | A change to subheadings 8411.11 through 8411.22 from any other subheading, including another subheading within that group. |
| 8411.81-8411.82 |
|
| 8411.91-8411.99 | A change to subheadings 8411.91 through 8411.99 from any other heading. |
| 8412.10-8412.80 | A change to subheadings 8412.10 through 8412.80 from any other subheading, including another subheading within that group. |
| 8412.90 | A change to subheading 8412.90 from any other heading. |
| 8413.11-8413.82 |
|
| 8413.91-8413.92 | A change to subheadings 8413.91 through 8413.92 from any other heading. |
| 8414.10-8414.80 |
|
| 8414.90 | A change to subheading 8414.90 from any other heading. |
| 8415.10-8415.83 |
|
| 8415.90 | A change to subheading 8415.90 from any other heading. |
| 8416.10-8416.30 |
|
| 8416.90 | A change to subheading 8416.90 from any other heading. |
| 8417.10-8417.80 | A change to subheadings 8417.10 through 8417.80 from any other subheading, including another subheading within that group. |
| 8417.90 | A change to subheading 8417.90 from any other heading. |
| 8418.10-8418.29 | A change to subheadings 8418.10 through 8418.29 from any subheading outside that group, except from subheading 8418.91. |
| 8418.30-8418.69 |
|
| 8418.91-8418.99 | A change to subheadings 8418.91 through 8418.99 from any other heading. |
| 8419.11-8419.89 |
|
| 8419.90 | A change to subheading 8419.90 from any other heading. |
| 8420.10 |
|
| 8420.91-8420.99 | A change to subheadings 8420.91 through 8420.99 from any other heading. |
| 8421.11-8421.19 | A change to subheadings 8421.11 through 8421.19 from any other subheading, including another subheading within that group. |
| 8421.21-8421.39 |
|
| 8421.91-8421.99 | A change to subheadings 8421.91 through 8421.99 from any other heading. |
| 8422.11-8422.40 |
|
| 8422.90 | A change to subheading 8422.90 from any other heading. |
| 8423.10-8423.89 |
|
| 8423.90 | A change to subheading 8423.90 from any other heading. |
| 8424.10-8424.89 | A change to subheadings 8424.10 through 8424.89 from any other subheading, including another subheading within that group. |
| 8424.90 | A change to subheading 8424.90 from any other heading. |
| 84.25-84.26 | A change to headings 84.25 through 84.26 from any other heading, including another heading within that group. |
| 84.27 |
|
| 84.28-84.31 | A change to headings 84.28 through 84.31 from any other heading, including another heading within that group. |
| 8432.10-8432.80 | A change to subheadings 8432.10 through 8432.80 from any other subheading, including another subheading within that group. |
| 8432.90 | A change to subheading 8432.90 from any other heading. |
| 8433.11-8433.60 | A change to subheadings 8433.11 through 8433.60 from any other subheading, including another subheading within that group. |
| 8433.90 | A change to subheading 8433.90 from any other heading. |
| 8434.10-8434.20 | A change to subheadings 8434.10 through 8434.20 from any other subheading, including another subheading within that group. |
| 8434.90 | A change to subheading 8434.90 from any other heading. |
| 8435.10 | A change to subheading 8435.10 from any other subheading. |
| 8435.90 | A change to subheading 8435.90 from any other heading. |
| 8436.10-8436.29 | A change to subheadings 8436.10 through 8436.29 from any other subheading, including another subheading within that group. |
| 8436.80 |
|
| 8436.91-8436.99 | A change to subheadings 8436.91 through 8436.99 from any other heading. |
| 8437.10-8437.80 | A change to subheadings 8437.10 through 8437.80 from any other subheading, including another subheading within that group. |
| 8437.90 | A change to subheading 8437.90 from any other heading. |
| 8438.10-8438.80 |
|
| 8438.90 | A change to subheading 8438.90 from any other heading. |
| 8439.10-8439.30 |
|
| 8439.91-8439.99 | A change to subheadings 8439.91 through 8439.99 from any other heading. |
| 8440.10 |
|
| 8440.90 | A change to subheading 8440.90 from any other heading. |
| 8441.10 |
|
| 8441.20-8441.80 | A change to subheadings 8441.20 through 8441.80 from any other subheading, including another subheading within that group. |
| 8441.90 | A change to subheading 8441.90 from any other heading. |
| 8442.10-8442.30 | A change to subheadings 8442.10 through 8442.30 from any other subheading, including another subheading within that group. |
| 8442.40-8442.50 | A change to subheadings 8442.40 through 8442.50 from any other heading. |
| 8443.11-8443.59 |
|
| 8443.60 |
|
| 8443.90 | A change to subheading 8443.90 from any other heading. |
| 84.44-84.47 | A change to headings 84.44 through 84.47 from any other heading, including another heading within that group. |
| 8448.11-8448.19 | A change to subheadings 8448.11 through 8448.19 from any other subheading, including another subheading within that group. |
| 8448.20-8448.59 | A change to subheadings 8448.20 through 8448.59 from any other heading. |
| 84.49 | A change to heading 84.49 from any other heading. |
| 8450.11-8450.20 |
|
| 8450.90 | A change to subheading 8450.90 from any other heading. |
| 8451.10-8451.80 |
|
| 8451.90 | A change to subheading 8451.90 from any other heading. |
| 8452.10-8452.30 |
|
| 8452.40-8452.90 | A change to subheadings 8452.40 through 8452.90 from any other heading. |
| 8453.10-8453.80 |
|
| 8453.90 | A change to subheading 8453.90 from any other heading. |
| 8454.10-8454.30 |
|
| 8454.90 | A change to subheading 8454.90 from any other heading. |
| 8455.10-8455.22 | A change to subheadings 8455.10 through 8455.22 from any other subheading, including another subheading within that group. |
| 8455.30-8455.90 | A change to subheadings 8455.30 through 8455.90 from any other heading. |
| 84.56 |
|
| 84.57 |
|
| 84.58-84.63 |
|
| 84.64 |
|
| 84.65 |
|
| 84.66 | A change to heading 84.66 from any other heading. |
| 8467.11-8467.89 |
|
| 8467.91-8467.99 | A change to subheadings 8467.91 through 8467.99 from any other heading. |
| 8468.10-8468.80 |
|
| 8468.90 | A change to subheading 8468.90 from any other heading. |
| 8469.11-8469.30 | A change to subheadings 8469.11 through 8469.30 from any other heading. |
| 8470.10-8471.90 | A change to subheadings 8470.10 through 8471.90 from any other subheading, including another subheading within that group. |
| 84.72 |
|
| 8473.10-8473.50 | A change to any one of subheadings 8473.10 through 8473.50 from within that subheading or any other subheading, including another subheading within that group. |
| 8474.10-8474.80 | A change to subheadings 8474.10 through 8474.80 from any other subheading, including another subheading within that group. |
| 8474.90 | A change to subheading 8474.90 from any other heading. |
| 8475.10-8475.29 | A change to subheadings 8475.10 through 8475.29 from any other subheading, including another subheading within that group. |
| 8475.90 | A change to subheading 8475.90 from any other heading. |
| 8476.21-8476.89 |
|
| 8476.90 | A change to subheading 8476.90 from any other heading. |
| 8477.10-8477.80 |
|
| 8477.90 | A change to subheading 8477.90 from any other heading. |
| 8478.10 | A change to subheading 8478.10 from any other subheading. |
| 8478.90 | A change to subheading 8478.90 from any other heading. |
| 8479.10-8479.89 |
|
| 8479.90 | A change to subheading 8479.90 from any other heading. |
| 84.80 | A change to heading 84.80 from any other heading. |
| 8481.10-8481.80 | A change to subheadings 8481.10 through 8481.80 from any other subheading, including another subheading within that group. |
| 8481.90 | A change to subheading 8481.90 from any other heading. |
| 8482.10-8482.80 |
|
| 8482.91-8482.99 | A change to subheadings 8482.91 through 8482.99 from any other heading. |
| 8483.10 |
|
| 8483.20 |
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| 8483.30-8483.60 |
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| 8483.90 | A change to subheading 8483.90 from any other heading. |
| 8484.10-8484.20 | A change to subheadings 8484.10 through 8484.20 from any other heading. |
| 8484.90 | A change to a set of subheading 8484.90 from any other subheading, provided that:
|
| 84.85 | A change to heading 84.85 from any other heading. |
| Chapter 85 | Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles |
|---|---|
| 85.01 |
|
| 85.02 |
|
| 85.03 | A change to heading 85.03 from any other heading. |
| 8504.10-8504.50 |
|
| 8504.90 | A change to subheading 8504.90 from any other heading. |
| 8505.11-8505.30 |
|
| 8505.90 | A change to subheading 8505.90 from any other heading. |
| 8506.10-8506.80 |
|
| 8506.90 | A change to subheading 8506.90 from any other heading. |
| 8507.10-8507.80 |
|
| 8507.90 | A change to subheading 8507.90 from any other heading. |
| 8509.10-8509.80 |
|
| 8509.90 | A change to subheading 8509.90 from any other heading. |
| 8510.10-8510.30 |
|
| 8510.90 | A change to subheading 8510.90 from any other heading. |
| 8511.10-8511.80 |
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| 8511.90 | A change to subheading 8511.90 from any other heading. |
| 8512.10-8512.40 |
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| 8512.90 | A change to subheading 8512.90 from any other heading. |
| 8513.10 |
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| 8513.90 | A change to subheading 8513.90 from any other heading. |
| 8514.10-8514.40 |
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| 8514.90 | A change to subheading 8514.90 from any other heading. |
| 8515.11-8515.80 |
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| 8515.90 | A change to subheading 8515.90 from any other heading. |
| 8516.10-8516.29 |
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| 8516.31-8516.32 | A change to subheadings 8516.31 through 8516.32 from any other subheading, including another subheading within that group. |
| 8516.33-8516.40 |
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| 8516.50 |
|
| 8516.60 | A change to subheading 8516.60 from any other subheading, except from cooking chambers, whether or not assembled, top surface panels, with or without burners or controls, or door assemblies, incorporating more than one of: inner panel, outer panel, window or insulation, of subheading 8516.90. |
| 8516.71-8516.79 |
|
| 8516.80-8516.90 | A change to subheadings 8516.80 through 8516.90 from any other heading. |
| 8517.11-8517.90 | A change to any one of subheadings 8517.11 through 8517.90 from within that subheading or any other subheading, including another subheading within that group. |
| 8518.10-8518.21 |
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| 8518.22 |
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| 8518.29 |
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| 8518.30 |
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| 8518.40 |
|
| 8518.50 |
|
| 8518.90 | A change to subheading 8518.90 from any other heading. |
| 8519.10-8521.90 | A change to any one of subheadings 8519.10 through 8521.90 from within that subheading or any other subheading, including another subheading within that group. |
| 85.22 | A change to heading 85.22 from any other heading. |
| 85.23-85.24 | A change to headings 85.23 through 85.24 from any other heading, including another heading within that group. |
| 8525.10-8525.40 |
|
| 8526.10-8526.92 | A change to subheadings 8526.10 through 8526.92 from any other subheading, including another subheading within that group. |
| 8527.12-8527.90 | A change to subheadings 8527.12 through 8527.90 from any other subheading, including another subheading within that group. |
| 85.28 |
|
| 85.29 | A change to heading 85.29 from any other heading. |
| 8530.10-8530.80 |
|
| 8530.90 | A change to subheading 8530.90 from any other heading. |
| 8531.10-8531.80 |
|
| 8531.90 | A change to subheading 8531.90 from any other heading. |
| 8532.10-8532.30 | A change to subheadings 8532.10 through 8532.30 from any other subheading, including another subheading within that group. |
| 8532.90 | A change to subheading 8532.90 from any other heading. |
| 8533.10-8533.90 | A change to any one of subheadings 8533.10 through 8533.90 from within that subheading or any other subheading, including another subheading within that group. |
| 85.34 | A change to heading 85.34 from any other heading. |
| 8535.10-8535.90 |
|
| 8536.10-8536.90 |
|
| 85.37 |
|
| 85.38 | A change to heading 85.38 from any other heading. |
| 8539.10-8539.49 |
|
| 8539.90 | A change to subheading 8539.90 from any other heading. |
| 8540.11-8540.89 |
|
| 8540.91-8540.99 | A change to subheadings 8540.91 through 8540.99 from any other heading. |
| 8541.10-8542.90 | A change to any one of subheadings 8541.10 through 8542.90 from within that subheading or any other subheading, including another subheading within that group. |
| 8543.11-8543.89 |
|
| 8543.90 | A change to subheading 8543.90 from any other heading. |
| 8544.11-8544.60 | A change to subheadings 8544.11 through 8544.60 from any other heading. |
| 8544.70 | A change to subheading 8544.70 from any other subheading. |
| 85.45-85.48 | A change to headings 85.45 through 85.48 from any other heading, including another heading within that group. |
SECTION XVIIVehicles, Aircraft, Vessels and Associated Transport Equipment(Chapters 86 Through 89)
| Chapter 86 | Railway or Tramway Locomotives, Rolling-Stock and Parts Thereof; Railway or Tramway Track Fixtures and Fittings and Parts Thereof; Mechanical (Including Electro-Mechanical) Traffic Signalling Equipment of all Kinds |
|---|---|
| 86.01-86.06 |
|
| 86.07-86.09 | A change to headings 86.07 through 86.09 from any other heading, including another heading within that group. |
| Chapter 87 | Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof |
|---|---|
| 87.01-87.02 | A change to headings 87.01 through 87.02 from any other heading, including another heading within that group, provided there is a regional value content of not less than 20 per cent under the net cost method. |
| 8703.10 | A change to subheading 8703.10 from any other heading, provided there is a regional value content of not less than:
|
| 8703.21-8703.90 | A change to subheadings 8703.21 through 8703.90 from any other heading, provided there is a regional value content of not less than 20 per cent under the net cost method. |
| 87.04-87.06 | A change to headings 87.04 through 87.06 from any other heading, including another heading within that group, provided there is a regional value content of not less than 20 per cent under the net cost method. |
| 87.07 |
|
| 8708.10-8708.94 |
|
| 8708.99 |
|
| 8709.11-8709.19 |
|
| 8709.90 | A change to subheading 8709.90 from any other heading. |
| 87.10 | A change to heading 87.10 from any other heading. |
| 87.11-87.12 |
|
| 87.13 | A change to heading 87.13 from any other heading. |
| 87.14-87.15 | A change to headings 87.14 through 87.15 from any other heading, including another heading within that group. |
| 8716.10-8716.80 |
|
| 8716.90 | A change to subheading 8716.90 from any other heading. |
| Chapter 88 | Aircraft, Spacecraft, and Parts Thereof |
|---|---|
| 88.01-88.05 | A change to headings 88.01 through 88.05 from any other heading, including another heading within that group. |
| Chapter 89 | Ships, Boats and Floating Structures |
|---|---|
| 89.01-89.02 |
|
| 8903.10 | A change to subheading 8903.10 from within that subheading or any other subheading. |
| 8903.91-8903.99 | A change to subheadings 8903.91 through 8903.99 from any other heading, provided there is a regional value content of not less than 30 per cent under the transaction value method. |
| 89.04-89.05 |
|
| 89.06 | A change to heading 89.06 from any other heading. |
| 8907.10 | A change to subheading 8907.10 from within that subheading or any other subheading. |
| 8907.90 | A change to subheading 8907.90 from any other heading. |
| 89.08 | A change to heading 89.08 from any other heading. |
SECTION XVIIIOptical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof(Chapters 90 Through 92)
| Chapter 90 | Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof |
|---|---|
| 90.01 | A change to heading 90.01 from any other heading. |
| 90.02 | A change to heading 90.02 from any other heading, except from heading 90.01. |
| 9003.11-9003.19 |
|
| 9003.90 | A change to subheading 9003.90 from any other heading. |
| 90.04 |
|
| 9005.10-9005.80 |
|
| 9005.90 | A change to subheading 9005.90 from any other heading. |
| 9006.10-9006.69 |
|
| 9006.91-9006.99 | A change to subheadings 9006.91 through 9006.99 from any other heading. |
| 9007.11-9007.19 |
|
| 9007.20 |
|
| 9007.91-9007.92 | A change to subheadings 9007.91 through 9007.92 from any other heading. |
| 9008.10-9008.40 |
|
| 9008.90 | A change to subheading 9008.90 from any other heading. |
| 9009.11-9009.30 | A change to subheadings 9009.11 through 9009.30 from any other subheading, including another subheading within that group. |
| 9009.91-9009.99 | A change to any one of subheadings 9009.91 through 9009.99 from within that subheading or any other subheading within that group or any other heading. |
| 9010.10-9010.49 | A change to subheadings 9010.10 through 9010.49 from any other subheading, including another subheading within that group. |
| 9010.50-9010.60 |
|
| 9010.90 | A change to subheading 9010.90 from any other heading. |
| 9011.10-9011.80 | A change to subheadings 9011.10 through 9011.80 from any other subheading, including another subheading within that group. |
| 9011.90 | A change to subheading 9011.90 from any other heading. |
| 9012.10 | A change to subheading 9012.10 from any other subheading. |
| 9012.90 | A change to subheading 9012.90 from any other heading. |
| 9013.10-9013.80 |
|
| 9013.90 | A change to subheading 9013.90 from any other heading. |
| 9014.10-9014.80 |
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| 9014.90 | A change to subheading 9014.90 from any other heading. |
| 9015.10-9015.80 |
|
| 9015.90 | A change to subheading 9015.90 from any other heading. |
| 90.16 | A change to heading 90.16 from any other heading. |
| 9017.10-9017.80 |
|
| 9017.90 | A change to subheading 9017.90 from any other heading. |
| 9018.11-9021.90 | A change to any one of subheadings 9018.11 through 9021.90 from within that subheading or any other subheading, including another subheading within that group. |
| 9022.12-9022.30 | A change to subheadings 9022.12 through 9022.30 from any other subheading, including another subheading within that group. |
| 9022.90 | A change to subheading 9022.90 from any other heading. |
| 90.23 | A change to heading 90.23 from within that heading or any other heading. |
| 9024.10-9024.80 |
|
| 9024.90 | A change to subheading 9024.90 from any other heading. |
| 9025.11-9025.80 |
|
| 9025.90 | A change to subheading 9025.90 from any other heading. |
| 9026.10-9026.80 | A change to subheadings 9026.10 through 9026.80 from any other subheading, including another subheading within that group. |
| 9026.90 | A change to subheading 9026.90 from any other heading. |
| 9027.10-9027.80 | A change to subheadings 9027.10 through 9027.80 from any other subheading, including another subheading within that group. |
| 9027.90 | A change to subheading 9027.90 from any other heading. |
| 9028.10-9028.30 |
|
| 9028.90 | A change to subheading 9028.90 from any other heading. |
| 9029.10-9029.20 |
|
| 9029.90 | A change to subheading 9029.90 from any other heading. |
| 9030.10-9030.89 | A change to any one of subheadings 9030.10 through 9030.89 from within that subheading or any other subheading, including another subheading within that group. |
| 9030.90 | A change to subheading 9030.90 from any other heading. |
| 9031.10-9031.80 |
|
| 9031.90 | A change to subheading 9031.90 from any other heading. |
| 9032.10-9032.89 |
|
| 9032.90 | A change to subheading 9032.90 from any other heading. |
| 90.33 | A change to heading 90.33 from any other heading. |
| Chapter 91 | Clocks and Watches and Parts Thereof |
|---|---|
| 91.01-91.07 |
|
| 91.08-91.10 | A change to headings 91.08 through 91.10 from any other heading, including another heading within that group, provided there is a regional value content of not less than 50 per cent under the transaction value method. |
| 9111.10-9111.80 |
|
| 9111.90 | A change to subheading 9111.90 from any other heading. |
| 9112.20 |
|
| 9112.90 | A change to subheading 9112.90 from any other heading. |
| 91.13-91.14 | A change to headings 91.13 through 91.14 from any other heading, including another heading within that group. |
| Chapter 92 | Musical Instruments; Parts and Accessories of Such Articles |
|---|---|
| 92.01 |
|
| 9202.10-9202.90 |
|
| 92.03-92.08 |
|
| 92.09 | A change to heading 92.09 from any other heading. |
SECTION XIXArms and Ammunition; Parts and Accessories Thereof(chapter 93)
| Chapter 93 | Arms and Ammunition; Parts and Accessories Thereof |
|---|---|
| 93.01-93.04 |
|
| 93.05 | A change to heading 93.05 from any other heading. |
| 9306.10-9306.90 |
|
| 93.07 | A change to heading 93.07 from any other heading. |
SECTION XXMiscellaneous Manufactured Articles(Chapters 94 Through 96)
| Chapter 94 | Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates and the Like; Prefabricated Buildings |
|---|---|
| 9401.10-9401.80 |
|
| 9401.90 | A change to subheading 9401.90 from any other heading. |
| 94.02 | A change to heading 94.02 from any other heading. |
| 9403.10-9403.80 |
|
| 9403.90 | A change to subheading 9403.90 from any other heading. |
| 9404.10-9404.30 | A change to subheadings 9404.10 through 9404.30 from any other heading. |
| 9404.90 | A change to subheading 9404.90 from any other chapter, except from headings 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08 or 55.12 through 55.16. |
| 9405.10-9405.60 |
|
| 9405.91-9405.99 | A change to subheadings 9405.91 through 9405.99 from any other heading. |
| 94.06 | A change to heading 94.06 from any other heading. |
| Chapter 95 | Toys, Games and Sport Requisites; Parts and Accessories Thereof |
|---|---|
| 95.01 | A change to heading 95.01 from any other heading. |
| 9502.10 |
|
| 9502.91-9502.99 | A change to subheadings 9502.91 through 9502.99 from any other heading. |
| 9503.10-9503.90 |
|
| 95.04-95.05 | A change to headings 95.04 through 95.05 from any other heading, including another heading within that group. |
| 9506.11-9506.29 | A change to subheadings 9506.11 through 9506.29 from any other heading. |
| 9506.31 |
|
| 9506.32-9506.99 | A change to subheadings 9506.32 through 9506.99 from any other heading. |
| 95.07-95.08 | A change to headings 95.07 through 95.08 from any other heading, including another heading within that group. |
| Chapter 96 | Miscellaneous Manufactured Articles |
|---|---|
| 96.01-96.04 | A change to headings 96.01 through 96.04 from any other heading, including another heading within that group. |
| 96.05 | A change to a set of heading 96.05 from any other heading, provided that:
|
| 9606.10 | A change to subheading 9606.10 from any other heading. |
| 9606.21-9606.29 |
|
| 9606.30 | A change to subheading 9606.30 from any other heading. |
| 9607.11-9607.19 | A change to subheadings 9607.11 through 9607.19 from any other subheading, including another subheading within that group. |
| 9607.20 | A change to subheading 9607.20 from any other heading. |
| 9608.10-9608.40 |
|
| 9608.50 |
|
| 9608.60-9608.99 | A change to subheadings 9608.60 through 9608.99 from any other subheading, including another subheading within that group. |
| 9609.10-9609.90 | A change to subheadings 9609.10 through 9609.90 from any other subheading, including another subheading within that group. |
| 96.10 | A change to heading 96.10 from any other heading. |
| 96.11 |
|
| 96.12 | A change to heading 96.12 from any other heading. |
| 9613.10-9613.80 |
|
| 9613.90 | A change to subheading 9613.90 from any other heading. |
| 96.14 |
|
| 9615.11-9615.19 |
|
| 9615.90 | A change to subheading 9615.90 from any other heading. |
| 96.16-96.18 | A change to headings 96.16 through 96.18 from any other heading, including another heading within that group. |
SECTION XXIWorks of Art, Collectors’ Pieces and Antiques(chapter 97)
| Chapter 97 | Works of Art, Collectors’ Pieces and Antiques |
|---|---|
| 97.01-97.06 | A change to headings 97.01 through 97.06 from any other heading, including another heading within that group. |
SCHEDULE IIInventory Management Methods
PART 1Fungible Materials
Interpretation
1 The following definitions apply in this Part,
- average method
average method means the method by which the origin of fungible materials withdrawn from materials inventory is based on the ratio, calculated under section 5, of originating materials and non-originating materials in materials inventory. (méthode de la moyenne)
- FIFO method
FIFO method means the method by which the origin of fungible materials first received in materials inventory is considered to be the origin of fungible materials first withdrawn from materials inventory. (méthode PEPS)
- LIFO method
LIFO method means the method by which the origin of fungible materials last received in materials inventory is considered to be the origin of fungible materials first withdrawn from materials inventory. (méthode DEPS)
- materials inventory
materials inventory means
(a) with respect to a producer of a good, an inventory of fungible materials that are used in the production of the good, and
(b) with respect to a person from whom the producer of the good acquired those fungible materials, an inventory from which fungible materials are sold or otherwise transferred to the producer of the good. (stock de matières)
- opening inventory
opening inventory means the materials inventory at the time an inventory management method is chosen. (stock d’ouverture)
- origin identifier
origin identifier means any mark that identifies fungible materials as originating materials or non-originating materials. (identificateur d’origine)
General
2 The inventory management methods for determining whether fungible materials referred to in paragraph 5(8)(a) of these Regulations are originating materials are the following:
(a) specific identification method;
(b) FIFO method;
(c) LIFO method; and
(d) average method.
3 Where a producer of a good or a person from whom the producer acquired the materials that are used in the production of the good chooses an inventory management method referred to in section 2, that method, including the averaging period chosen in the case of the average method, shall be used from the time the choice is made until the end of the fiscal year of the producer or person.
Specific Identification Method
4 (1) Except as otherwise provided under subsection (2), where the producer or person referred to in section 3 chooses the specific identification method, the producer or person shall physically segregate, in materials inventory, originating materials that are fungible materials from non-originating materials that are fungible materials.
(2) Where originating materials or non-originating materials that are fungible materials are marked with an origin identifier, the producer or person need not physically segregate those materials under subsection (1) if the origin identifier remains visible throughout the production of the good.
Average Method
5 Where the producer or person referred to in section 3 chooses the average method, the origin of fungible materials withdrawn from materials inventory is determined on the basis of the ratio of originating materials and non-originating materials in materials inventory that is calculated under sections 6 and 7.
6 (1) The ratio is calculated with respect to a one-month or three-month period, at the choice of the producer or person, by dividing
(a) the sum of
(i) the total units of originating materials or non-originating materials that are fungible materials and that were in materials inventory at the beginning of the preceding one-month or three-month period, and
(ii) the total units of originating materials or non-originating materials that are fungible materials and that were received in materials inventory during that preceding one-month or three-month period
by
(b) the sum of
(i) the total units of originating materials and non-originating materials that are fungible materials and that were in materials inventory at the beginning of the preceding one-month or three-month period, and
(ii) the total units of originating materials and non-originating materials that are fungible materials and that were received in materials inventory during that preceding one-month or three-month period.
(2) The ratio calculated with respect to a preceding one-month or three-month period under subsection (1) is applied to the fungible materials remaining in materials inventory at the end of the preceding one-month or three-month period.
7 (1) Where the good is subject to a regional value-content requirement and the regional value content of that good is calculated under the transaction value method or the net cost method, the ratio is calculated with respect to each shipment of the good by dividing
(a) the total units of originating materials or non-originating materials that are fungible materials and that were in materials inventory prior to the shipment
by
(b) the total units of originating materials and non-originating materials that are fungible materials and that were in materials inventory prior to the shipment.
(2) The ratio calculated with respect to a shipment of a good under subsection (1) is applied to the fungible materials remaining in materials inventory after the shipment.
Manner of Dealing with Opening Inventory
8 (1) Except as otherwise provided under subsections (2) and (3), where the producer or person referred to in section 3 has fungible materials in opening inventory, the origin of those fungible materials is determined by
(a) identifying, in the books of the producer or person, the latest receipts of fungible materials that add up to the amount of fungible materials in opening inventory;
(b) determining the origin of the fungible materials that make up those receipts; and
(c) considering the origin of those fungible materials to be the origin of the fungible materials in opening inventory.
(2) Where the producer or person chooses the specific identification method and has, in opening inventory, originating materials or non-originating materials that are fungible materials and that are marked with an origin identifier, the origin of those fungible materials is determined on the basis of the origin identifier.
(3) The producer or person may consider all fungible materials in opening inventory to be non-originating materials.
PART 2Fungible Goods
Interpretation
9 The following definitions apply in this Part.
- average method
average method means the method by which the origin of fungible goods withdrawn from finished goods inventory is based on the ratio, calculated under section 13, of originating goods and non-originating goods in finished goods inventory. (méthode de la moyenne)
- FIFO method
FIFO method means the method by which the origin of fungible goods first received in finished goods inventory is considered to be the origin of fungible goods first withdrawn from finished goods inventory. (méthode PEPS)
- finished goods inventory
finished goods inventory means an inventory from which fungible goods are sold or otherwise transferred to another person. (stock de produits finis)
- LIFO method
LIFO method means the method by which the origin of fungible goods last received in finished goods inventory is considered to be the origin of fungible goods first withdrawn from finished goods inventory. (méthode DEPS)
- opening inventory
opening inventory means the finished goods inventory at the time an inventory management method is chosen. (stock d’ouverture)
- origin identifier
origin identifier means any mark that identifies fungible goods as originating goods or non-originating goods. (identificateur d’origine)
General
10 The inventory management methods for determining whether fungible goods referred to in paragraph 5(8)(b) of these Regulations are originating goods are the following:
(a) specific identification method;
(b) FIFO method;
(c) LIFO method; and
(d) average method.
11 Where an exporter of a good or a person from whom the exporter acquired the good chooses an inventory management method referred to in section 10, that method, including the averaging period chosen in the case of the average method, shall be used from the time the choice is made until the end of the fiscal year of the exporter or person.
Specific Identification Method
12 (1) Except as provided under subsection (2), where the exporter or person referred to in section 11 chooses the specific identification method, the exporter or person shall physically segregate, in finished goods inventory, originating goods that are fungible goods from non-originating goods that are fungible goods.
(2) Where originating goods or non-originating goods that are fungible goods are marked with an origin identifier, the exporter or person need not physically segregate those goods under subsection (1) if the origin identifier is visible on the fungible goods.
Average Method
13 (1) Where the exporter or person referred to in section 11 chooses the average method, the origin of each shipment of fungible goods withdrawn from finished goods inventory during a one-month or three-month period, at the choice of the exporter or person, is determined on the basis of the ratio of originating goods and non-originating goods in finished goods inventory for the preceding one-month or three-month period that is calculated by dividing
(a) the sum of
(i) the total units of originating goods or non-originating goods that are fungible goods and that were in finished goods inventory at the beginning of the preceding one-month or three-month period, and
(ii) the total units of originating goods or non-originating goods that are fungible goods and that were received in finished goods inventory during that preceding one-month or three-month period
by
(b) the sum of
(i) the total units of originating goods and non-originating goods that are fungible goods and that were in finished goods inventory at the beginning of the preceding one-month or three-month period, and
(ii) the total units of originating goods and non-originating goods that are fungible goods and that were received in finished goods inventory during that preceding one-month or three-month period.
(2) The ratio calculated with respect to a preceding one-month or three-month period under subsection (1) is applied to the fungible goods remaining in finished goods inventory at the end of the preceding one-month or three-month period.
Manner of Dealing with Opening Inventory
14 (1) Except as otherwise provided under subsections (2) and (3), where the exporter or person referred to in section 11 has fungible goods in opening inventory, the origin of those fungible goods is determined by
(a) identifying, in the books of the exporter or person, the latest receipts of fungible goods that add up to the amount of fungible goods in opening inventory;
(b) determining the origin of the fungible goods that make up those receipts; and
(c) considering the origin of those fungible goods to be the origin of the fungible goods in opening inventory.
(2) Where the exporter or person chooses the specific identification method and has, in opening inventory, originating goods or non-originating goods that are fungible goods and that are marked with an origin identifier, the origin of those fungible goods is determined on the basis of the origin identifier.
(3) The exporter or person may consider all fungible goods in opening inventory to be non-originating goods.
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