Canada-Israel Free Trade Agreement
CHAPTER THREE
RULES OF ORIGIN
Article 3.1: General Requirements
1. For the purposes of this Agreement, a good originates in a Party if, in the territory of one or both of the Parties, it:
- (a) has been wholly obtained or produced as defined in Article 3.3;
- (b) has been produced exclusively from originating materials; or
- (c) has undergone sufficient production as defined in Article 3.4.
2. Except as provided in Articles 3.2.2 and 3.2.3, the conditions for acquiring originating status set out in this Chapter must be fulfilled without interruption in the territory of one or both of the Parties.
Article 3.2: Cumulation
1. For the purposes of determining the originating status of a good:
- (a) a good that originates in the territory of one or both of the Parties is considered as originating in the territory of either Party;
- (b) an exporter may take into account production carried out on a non-originating material in the other Party.
2. Subject to paragraph 3, if each Party has a free trade agreement that establishes or leads to the establishment of a free trade area with the same non-Party, the territory of that non-Party shall be deemed to form part of the territory of the free trade area established by this Agreement for the purposes of determining whether a good is originating under this Agreement.
3. A Party shall give effect to paragraph 2 upon agreement by the Parties on the applicable conditions.
Article 3.3: Wholly Obtained or Produced Goods
For the purposes of Article 3.1, the following goods shall be considered as wholly obtained or produced entirely in the territory of one or both of the Parties:
- (a) a mineral or other non-living natural resource good extracted or taken from the territory of one or both of the Parties;
- (b) a vegetable, a plant or other good harvested or gathered in the territory of one or both of the Parties;
- (c) a live animal born and raised in the territory of one or both of the Parties;
- (d) a good obtained from a live animal in the territory of one or both of the Parties;
- (e) a good obtained from hunting, trapping, fishing or aquaculture conducted in the territory of one or both of the Parties;
- (f) fish, shellfish or other marine life taken from the sea by a vessel registered, recorded or listed with a Party and flying its flag;
- (g) a good produced on board a factory vessel from a good referred to in subparagraph (f), provided such a factory vessel is registered, recorded or listed with that Party and flying its flag;
- (h) a good, other than fish, shellfish or other marine life, taken by a Party or a person of a Party from the seabed or beneath the seabed beyond territorial waters, provided that the Party or person of the Party has rights to exploit that seabed;
- (i) a good taken from outer space, provided that the good is obtained by a Party or a person of a Party and does not undergo production outside the territory of either Party;
- (j) waste and scrap derived from:
- (i) production in the territory of one or both of the Parties, or
- (ii) a used good collected in the territory of one or both of the Parties, provided such a good is fit only for the recovery of raw material;
- (k) a recovered material collected for use in the production of a remanufactured good in the territory of one or both of the Parties; and
- (l) a good produced in the territory of one or both of the Parties exclusively from goods referred to in subparagraphs (a) through (k), or from their derivatives, at any stage of production.
Article 3.4: Sufficient Production
1. Subject to Article 3.6, for the purposes of Article 3.1, a good that is not wholly obtained or produced exclusively from originating materials is considered to have undergone sufficient production when the conditions set out in Annex 3.4 are fulfilled.
2. Except for a good of Chapters 61 through 63 of the Harmonized System, a good that does not satisfy the requirements of Annex 3.4 because both the good and the non-originating materials provided for as parts under the Harmonized System that are used in its production are classified in the same subheading, or heading that is not further subdivided into subheadings, is considered to have undergone sufficient production, provided that:
- (a) it is produced entirely in the territory of one or both of the Parties;
- (b) the value of the non-originating materials provided for as parts classified in that subheading, or heading that is not further subdivided into subheadings, does not exceed 65 percent of the transaction value of the good; and
- (c) the good satisfies all other applicable requirements of this Chapter.
3. If a non-originating material undergoes sufficient production, the resulting good is considered as originating and no account shall be taken of the non-originating material contained therein when that good is used in the subsequent production of another good.
Article 3.5: De Minimis Rule for Originating Goods
1. Notwithstanding Article 3.4.1, and except as provided in paragraph 2, a good originates in the territory of a Party if the value of the non-originating materials used in its production that do not undergo an applicable change in tariff classification, as set out in the rule for the good in Annex 3.4, is not more than 10 percent of the transaction value of the good, provided that the good satisfies all other applicable requirements of this Chapter.
2. Paragraph 1 does not apply to a non-originating material provided for in Chapters 50 through 63 of the Harmonized System that is used in the production of a good provided for in Chapters 50 through 63 of the Harmonized System.
Article 3.6: Minor Processing Operations
The following operations are considered minor processing and are insufficient to confer the status of an originating good, whether or not the requirements of Article 3.4 are satisfied:
- (a) mere dilution with water or any other substance that does not materially alter the characteristics of the good;
- (b) cleaning, including removal of rust, grease, paint or any other coating;
- (c) applying any preservative or decorative coating, including any lubricant, protective encapsulation, preservative or decorative paint, or metallic coating;
- (d) trimming, filing or cutting off small amounts of excess material;
- (e) packing, repacking, labelling or relabeling of the good for transport, storage or sale; and
- (f) repairs or alterations, washing, laundering or sterilising.
Article 3.7: Fungible Goods and Materials
1. For purposes of determining whether a good is an originating good:
- (a) if 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, at the choice of the producer of the good, be made in accordance with an inventory management method recognised in, or otherwise accepted by, the Generally Accepted Accounting Principles of the Party in which the production takes place; and
- (b) if originating goods and non-originating goods that are fungible goods are physically combined or mixed in inventory in the territory of a Party and exported in the same form to the other Party, the determination of whether the good is an originating good may, at the choice of the exporter of the good, be made in accordance with an inventory management method recognised in, or otherwise accepted by, the Generally Accepted Accounting Principles of the Party from which the good is exported.
2. The inventory management method must be able to ensure that the number of goods that are considered as originating is the same as that which would have been the case if the fungible materials or fungible goods had been physically segregated.
Article 3.8: Neutral Elements
In order to determine whether a good is originating, it shall not be necessary to determine the origin of the following:
- (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 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.
Article 3.9: Unit of Qualification
For the purposes of this Chapter:
- (a) the tariff classification of a particular good or material shall be determined according to the Harmonized System;
- (b) if a good composed of a group or assembly of articles or components is classified pursuant to the terms of the Harmonized System under a single tariff provision, the whole shall constitute the particular good; and
- (c) if a shipment consists of a number of identical goods classified under the same tariff provision of the Harmonized System, each good shall be considered separately.
Article 3.10: Accessories, Spare Parts and Tools, Packaging and Packing Materials and Containers
For the purposes of determining whether a good is an originating good, the following materials shall be deemed to be originating materials without regard to where the materials are produced:
- (a) accessories, spare parts or tools delivered with the good that form part of the good's standard accessories, spare parts or tools, provided that the accessories, spare parts or tools are not invoiced separately from the good and the quantities and value of the accessories, spare parts or tools are customary for the good;
- (b) packaging materials and containers in which the good is packaged for retail sale, provided that the packaging materials and containers are classified under the Harmonized System with the good that is packaged within; and
- (c) packing materials and containers in which the good is packed for shipment.
Article 3.11: Returned Originating Goods
1. If an originating good exported from Israel or from Canada to a non-Party is returned to the exporting Party, it shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
- (a) the returning good is the same as that exported; and
- (b) it has not undergone any operation beyond that necessary to preserve it in good condition while in that non-Party or while being exported.
2. The Parties shall, no later than five years after the date of entry into force of this Agreement, explore whether and under what conditions an originating good that undergoes further production in the territory of a non-Party and is returned to the territory of a Party may retain its originating status.
Article 3.12: Direct Shipment and Shipment Through a Non-Party
1. Except as provided in paragraph 2, an originating good that is exported from the territory of a Party shall maintain its originating status only if:
- (a) the good is shipped directly from the territory of one Party to the territory of the other Party;
- (b) the good is shipped through the territory of a non-Party, provided that
- (i) the good does not undergo further production or any other operation in the territory of that non-Party, other than unloading, splitting up of loads, reloading or any other operation necessary to preserve it in good condition or to transport the good to the territory of a Party, and
- (ii) the good remains under customs control in the territory of any non-Party through which the good is transported to the territory of a Party; or
- (c) subject to Article 5.12.4 (Working Group on Rules of Origin and Other Customs-Related Market Access Issues) and except for a good listed in Chapters 50 through 63, the good is shipped through the territory of a non-Party with which each Party has entered separately into a free trade agreement as specified in Annex 3.12, and:
- (i) does not undergo further production other than minor processing in the territory of that non-Party, or
- (ii) production that occurs in the territory of that non-Party with respect to that good does not increase the transaction value of the good by more than 10 percent.
2. Subject to Article 5.12.5 (Working Group on Rules of Origin and Other Customs-Related Market Access Issues), the Parties may decide to identify an originating good that, if shipped through the territory of a non-Party specified in Annex 3.12, may undergo more than minor processing in the territory of that non-Party if the good meets conditions determined by the Partiesregarding the production of that good in the territory of that non-Party.
Article 3.13: Non-Party Materials for Originating Goods
If each Party has entered separately into a free trade agreement under Article XXIV of the GATT 1994 with the same non-PartyFootnote 1 before 1 January 1997, a good which, if imported into the territory of one of the Parties under such free trade agreement with that non-Party, would qualify for tariff preferences under the agreement, is considered to be an originating good under this Chapter when imported into the territory of the other Party and used as a material in the production of another good in the territory of that other Party.
Article 3.14: Definitions
For the purposes of this Chapter:
alteration means a modification, other than a repair, that does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good;
aquaculture means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from originating or non-originating seedstock such as eggs, fry, fingerlings and larvae, by intervening in the rearing or growth processes to enhance production;
fungible goods or materials means goods or materials that are interchangeable for commercial purposes with other goods or materials, as the case may be, and the properties of which are essentially identical;
Generally Accepted Accounting Principles means the principles used in the territory of each Party with regard to the recording of income, costs, expenses, assets and liabilities involved in the disclosure of information and preparation of financial statements; these principles may be broad guidelines of general application, as well as those standards, practices and procedures usually employed in accounting;
good means the result of production, including any material used in the production of another good;
material means any ingredient, raw material, component, part, or other good that is used in the production of a good;
non-originating good or material means a good or material that does not qualify as a originating under this Chapter;
producer means a person who carries out any kind of manufacturing or processing, including such operations as growing, mining, raising, harvesting, fishing, trapping, hunting, assembling or disassembling a good;
production means any kind of manufacturing or processing, including such operations as growing, mining, raising, harvesting, fishing, trapping, hunting, assembling or disassembling a good;
recovered material means a material that is the result of the disassembly of a used good fit only for such recovery;
remanufactured good means a good that:
- (a) is entirely or partially comprised of recovered material that has undergone processing, cleaning, inspecting or other processes for improvement to working condition; and
- (b) performs the same as or similar to a like new good;
repair means the adjustment of a machine, instrument, electrical device or other article, including replacing or refitting parts to restore the article to its original operating condition;
transaction value of the good means the price paid or payable to the producer of the good at the place where the last production was carried out, and shall include the value of all materials, whether such materials are sourced directly or indirectly. If there is no price paid or payable or if the price paid or payable does not include the value of all materials, the transaction value of the good:
- (a) shall include the value of all materials and the cost of production employed in producing the good, calculated in accordance with Generally Accepted Accounting Principles; and
- (b) may include amounts for general expenses and profit to the producer that can be reasonably allocated to the good.
Any internal taxes which are, or may be, repaid when the good obtained is exported shall be excluded. If the transaction value of the good includes costs incurred subsequent to the good leaving the place of production, such as costs for transportation, loading, unloading, handling or insurance, those costs shall be excluded; and
value of non-originating material means the customs value of the material at the time of its importation into the territory of a Party, as determined in accordance with the Customs Valuation Agreement. The value of the non-originating material shall include any costs incurred in transporting the material to the place of importation, such as transportation, loading, unloading, handling or insurance. If the customs value is not known or cannot be ascertained, the value of the non-originating material shall be the first ascertainable price paid for the material in Canada or in Israel.
ANNEX 3.4
PRODUCT SPECIFIC RULES OF ORIGIN
Section A – General Interpretative Notes
1. For the purposes of interpreting the rules of origin set out in this Annex:
- (a) the specific rule of origin, or specific set of rules of origin, that applies to a particular heading, subheading or group of headings or subheadings is set out immediately adjacent to that heading, subheading or group of headings or subheadings;
- (b) a requirement of a change in tariff classification or any other condition set out in a specific rule of origin applies only to non-originating materials;
- (c) the expression “a change from any other heading” or “a change from any other subheading” means a change from any other heading (or subheading) of the Harmonized System, including, where applicable, any other heading (or subheading) within the group of headings (or subheadings) to which the rule of origin is applicable;
- (d) the expression “a change from any heading outside this group” or “a change from any subheading outside this group” means a change from any other heading (or subheading) of the Harmonized System, except from any other heading (or subheading) within the group of headings (or subheadings) to which the rule is applicable;
- (e) the expressions “a change from within this heading”, “a change from within this subheading”, “a change from within any one of these headings”, and “a change from within any one of these subheadings” mean a change from any other good or material of that same heading or subheading of the Harmonized System;
- (f) the expression “no change in tariff classification required” means that production may include any material, including material classified in the same subheading as the final good, material classified in any other subheading within the same heading as the final good, or material classified in any other heading or chapter;
- (g) the expression “provided that the value of the non-originating materials of [tariff provision] does not exceed [x] percent of the transaction value of the good” means that only the value of the non-originating materials of the tariff provision specified in the rule of origin is considered when calculating the value of non-originating materials. The percentage for the maximum value of non-originating materials specified in the rule of origin may not be exceeded through the use of Article 3.5 (De Minimis Rule for Originating Goods);
- (h) the expression “provided that the value of the non-originating materials classified in the same [tariff provision] as the final good does not exceed [x] percent of the transaction value of the good” means that only the value of the non-originating materials classified in the same [tariff provision] as the final good, as specified in the rule of origin, is considered when calculating the value of non-originating material. The percentage for the maximum value of non-originating materials specified in the rule of origin may not be exceeded through the use of Article 3.5 (De Minimis Rule for Originating Goods); and
- (i) the expression “provided that the value of the non-originating materials does not exceed [x] percent of the transaction value of the good” means that all non-originating materials are considered when calculating the value of non-originating materials. The percentage for the maximum value of non-originating materials specified in the rule of origin may not be exceeded through the use of Article 3.5 (De Minimis Rule for Originating Goods).
2. A product specific rule of origin set out in this Annex represents the minimum amount of production required to be carried out on non-originating materials for the resulting good to achieve originating status. A greater amount of production than that required by the rule of origin for that good shall also confer originating status.
3. The product specific rules of origin set out in this Annex also apply to used goods.
4. For the purposes of this Annex:
chapter means a chapter of the Harmonized System;
heading means any four-digit number, or the first four digits of any number, used in the Harmonized System;
section means a section of the Harmonized System;
subheading means any six-digit number, or the first six digits of any number, used in the Harmonized System; and
tariff provision means a chapter, heading or subheading of the Harmonized System.
Section B – Product Specific Rules of Origin
HS2012 |
|
Section I | Live Animals; Animal Products |
Chapter 1 | Live animals |
01.01 – 01.06 | A change from any other chapter. |
Chapter 2 | Meat and edible meat offal |
02.01 – 02.10 | A change from any other chapter. |
Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates |
03.01 – 03.08 | A change from any other subheading. |
Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included |
04.01 – 04.06 | A change from any other chapter, except from dairy preparations of subheading 1901.90, containing more than 50 percent by weight of milk solids. |
04.07 – 04.10 | A change from any other chapter. |
Chapter 5 | Products of animal origin, not elsewhere specified or included |
05.01 – 05.11 | A change from any other subheading. |
Section II | Vegetable Products |
Note: | Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating in the territory of that Party even if grown from seed, bulbs, rootstock, cuttings, slips, grafts, shoots, buds or other live parts of plants imported from a non-Party. |
Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
06.01 – 06.04 | A change from any other subheading. |
Chapter 7 | Edible vegetables and certain roots and tubers |
07.01 – 07.09 | A change from any other chapter. |
0710.10 – 0710.80 | A change from any other chapter. |
0710.90 | A change from any other chapter; or |
A change from any other subheading, provided that the value of the non-originating materials of chapter 7 does not exceed 45 percent of the transaction value of the good. | |
07.11 | A change from any other chapter. |
0712.20 – 0712.39 | A change from any other chapter. |
0712.90 | A change to mixtures of vegetables from any other chapter; or |
A change to mixtures of vegetables from single vegetables of this subheading or any other subheading, provided that the value of the non-originating materials of chapter 7 does not exceed 45 percent of the transaction value of the good; or | |
A change to any other good from any other heading. | |
07.13 – 07.14 | A change from any other chapter. |
Chapter 8 | Edible fruit and nuts; peel of citrus fruit or melons |
08.01 – 08.12 | A change from any other chapter. |
0813.10 – 0813.40 | A change from any other chapter. |
0813.50 | A change from any other chapter; or |
A change from any other subheading, provided that the value of the non-originating materials of chapter 8 does not exceed 45 percent of the transaction value of the good. | |
08.14 | A change from any other heading. |
Chapter 9 | Coffee, tea, maté and spices |
0901.11 – 0910.99 | A change from within any one of these subheadings or any other subheading. |
Chapter 10 | Cereals |
10.01 – 10.08 | A change from any other chapter. |
Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
11.01 – 11.09 | A change from any other chapter. |
Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
12.01 – 12.10 | A change from any other heading. |
12.11 | A change from within this heading or any other heading. |
12.12 – 12.14 | A change from any other heading. |
Chapter 13 | Lac; gums, resins and other vegetable saps and extracts |
13.01 – 13.02 | A change from any other heading. |
Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included |
14.01 – 14.04 | A change from any other heading. |
Section III | Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes |
Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
15.01 – 15.22 | A change from any other chapter. |
Section IV | Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes |
Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
16.01 – 16.05 | A change from any other chapter. |
Chapter 17 | Sugars and sugar confectionery |
1701.12 – 1701.14 | A change from any other chapter. |
1701.91 – 1701.99 | A change from any subheading outside this group. |
1702.11 – 1702.20 | A change from any other chapter. |
1702.30 | A change from any other heading. |
1702.40 | A change from any other chapter. |
1702.50 | A change from any other heading. |
1702.60 – 1702.90 | A change from any other chapter. |
17.03 – 17.04 | A change from any other heading. |
Chapter 18 | Cocoa and cocoa preparations |
18.01 – 18.06 | A change from any other subheading. |
Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products |
1901.10 | A change from any other heading. |
1901.20 | A change to mixes and doughs containing more than 25 percent by weight of butterfat, not put up for retail sale, from any other heading, except from heading 04.01 through 04.06; or |
A change to any other good from any other heading. | |
1901.90 | A change to dairy preparations containing more than 50 percent by weight of milk solids from any other heading, except from heading 04.01 through 04.06; or |
A change to any other good from any other heading. | |
19.02 – 19.05 | A change from any other heading. |
Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants |
20.01 – 20.08 | A change from any other heading. |
2009.11 – 2009.89 | A change from any other heading. |
2009.90 | A change from any other heading; or |
A change from any other subheading, provided that the value of the non-originating materials of heading 20.09 does not exceed 45 percent of the transaction value of the good. | |
Chapter 21 | Miscellaneous edible preparations |
2101.11 – 2103.90 | A change from any other subheading. |
21.04 | A change from any other heading. |
21.05 | A change from any other heading, except from heading 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 50 percent by weight of milk solids. |
21.06 | A change to preparations containing more than 50 percent by weight of milk solids from any other heading, except from heading 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 50 percent by weight of milk solids; or |
A change to any other good from any other heading. | |
Chapter 22 | Beverages, spirits and vinegar |
22.01 | A change from any other heading. |
2202.10 | A change from any other heading. |
2202.90 | A change to beverages containing milk from any other heading, except from heading 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 50 percent by weight of milk solids; or |
A change to any other good from any other subheading. | |
22.03 – 22.06 | A change from any other heading. |
22.07 – 22.08 | A change from any other heading, except from heading 22.03 through 22.08. |
22.09 | A change from any other heading. |
Chapter 23 | Residues and waste from the food industries; prepared animal fodder |
23.01 – 23.08 | A change from any other heading. |
2309.10 | A change from any other subheading, except from dog or cat food of subheading 2309.90. |
2309.90 | A change to preparations used in animal feeding containing more than 50 percent by weight of milk solids from any other heading, except from heading 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 50 percent by weight of milk solids; or |
A change to any other good from any other heading. | |
Chapter 24 | Tobacco and manufactured tobacco substitutes |
24.01 – 24.03 | A change from any other heading. |
Section V | Mineral Products |
Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement |
25.01 – 25.30 | A change from any other subheading. |
Chapter 26 | Ores, slag and ash |
26.01 – 26.21 | A change from any other subheading. |
Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
2701.11 – 2716.00 | A change from within any one of these subheadings or any other subheading. |
Section VI | Products of the Chemical or Allied Industries |
Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes |
2801.10 – 2853.00 | A change from within any one of these subheadings or any other subheading. |
Chapter 29 | Organic chemicals |
2901.10 – 2942.00 | A change from within any one of these subheadings or any other subheading. |
Chapter 30 | Pharmaceutical products |
3001.20 – 3006.92 | A change from within any one of these subheadings or any other subheading. |
Chapter 31 | Fertilisers |
3101.10 – 3105.90 | A change from within any one of these subheadings or any other subheading. |
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 – 3215.90 | A change from within any one of these subheadings or any other subheading. |
Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations |
33.01 – 33.07 | A change from any other heading. |
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 |
34.01 – 34.07 | A change from any other subheading. |
Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes |
35.01 | A change from any other subheading. |
3502.11 – 3502.19 | A change from any subheading outside this group. |
3502.20 – 3502.90 | A change from any other subheading. |
35.03 – 35.07 | A change from any other subheading. |
Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations |
36.01 – 36.06 | A change from any other heading. |
Chapter 37 | Photographic or cinematographic goods |
37.01 – 37.07 | A change from any other heading. |
Chapter 38 | Miscellaneous chemical products |
38.01 – 38.26 | A change from any other subheading. |
Section VII | Plastics and Articles Thereof; Rubber and Articles Thereof |
Chapter 39 | Plastics and articles thereof |
39.01 – 39.14 | A change from any other subheading. |
39.15 – 39.26 | A change from any other heading. |
Chapter 40 | Rubber and articles thereof |
40.01 – 40.17 | A change from any other subheading. |
Section VIII | Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Article of Animal Gut (Other Than Silk – worm Gut) |
Chapter 41 | Raw hides and skins (other than furskins) and leather |
41.01 – 41.15 | A change from any other subheading. |
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 from any other heading. |
Chapter 43 | Furskins and artificial fur; manufactures thereof |
43.01 – 43.04 | A change from any other heading. |
Section IX | Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork |
Chapter 44 | Wood and articles of wood; wood charcoal |
44.01 – 44.21 | A change from any other heading. |
Chapter 45 | Cork and articles of cork |
45.01 – 45.04 | A change from any other subheading. |
Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork |
46.01 – 46.02 | A change from any other heading. |
Section X | Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof |
Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard |
47.01 – 47.07 | A change from any other subheading. |
Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard |
48.01 – 48.23 | A change from any other heading. |
Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
49.01 – 49.11 | A change from any other heading. |
Section XI | Textile and Textile Articles |
Chapter 50 | Silk |
50.01 – 50.03 | A change from any other chapter. |
50.04 – 50.06 | A change from any heading outside this group. |
50.07 | A change from any other heading; or |
A change from greige fabric, provided that the greige fabric is dyed or printed, and fully finished in the territory of one or both of the Parties. | |
Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric |
51.01 – 51.05 | A change from any other chapter. |
51.06 – 51.10 | A change from any heading outside this group. |
51.11 – 51.13 | A change from any other heading; or |
A change from greige fabric, provided that the greige fabric is dyed or printed, and fully finished in the territory of one or both of the Parties. | |
Chapter 52 | Cotton |
52.01 – 52.03 | A change from any other chapter. |
52.04 – 52.06 | A change from any other heading. |
52.07 | A change from any other heading, except from heading 52.04 through 52.06. |
52.08 – 52.12 | A change from any other heading; or |
A change from greige fabric, provided that the greige fabric is dyed or printed, and fully finished in the territory of one or both of the Parties. | |
Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn |
53.01 – 53.05 | A change from any other chapter. |
53.06 – 53.08 | A change from any other heading. |
53.09 – 53.11 | A change from any other heading; or |
A change from greige fabric, provided that the greige fabric is dyed or printed, and fully finished in the territory of one or both of the Parties. | |
Chapter 54 | Man-made filaments; strip and the like of man-made textile materials |
54.01 – 54.06 | A change from any other heading. |
54.07 – 54.08 | A change from any other heading; or |
A change from greige fabric, provided that the greige fabric is dyed or printed, and fully finished in the territory of one or both of the Parties. | |
Chapter 55 | Man-made staple fibres |
55.01 – 55.07 | A change from any other chapter. |
55.08 – 55.11 | A change from any other heading. |
55.12 – 55.16 | A change from any other heading; or |
A change from greige fabric, provided that the greige fabric is dyed or printed, and fully finished in the territory of one or both of the Parties. | |
Chapter 56 | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof |
56.01 – 56.06 | A change from any other heading. |
56.07 | A change to twine, cordage, ropes and cables, neither plaited or braided, nor covered or sheathed with rubber or plastics, from any other heading, except from yarn of heading 52.04 through 52.06, 54.01 through 54.05, or 55.09 through 55.10; or |
A change to any other good from any other heading. | |
56.08 | A change from any other heading. |
56.09 | A change from any other heading, except from yarn of heading 51.06 through 51.10, 52.04 through 52.06, 54.01 through 54.05, or 55.09 through 55.10. |
Chapter 57 | Carpets and other textile floor coverings |
57.01 – 57.05 | A change from any other chapter. |
Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery |
58.01 – 58.11 | A change from any other heading. |
Chapter 59 | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use |
59.01 – 59.11 | A change from any other heading. |
Chapter 60 | Knitted or crocheted fabrics |
60.01 – 60.06 | A change from any other heading; |
A change to fabric impregnated, coated, covered or laminated with rubber, plastics, or other substances, from other fabric within that heading, provided that the impregnation, coating, covering or lamination accounts for at least 20 percent of the total weight of the fabric; or | |
A change from greige fabric, provided that the greige fabric is dyed or printed, and fully finished in the territory of one or both of the Parties. | |
Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted |
Note: | For the purposes of this chapter: |
substantial assembly means the sewing together or other assembly of: | |
(a) all the major garment parts of a good of this chapter; or | |
(b) six or more major or other garment parts of a good of this chapter. | |
major garment parts means integral components of the garment, but does not include such parts as collars, cuffs, waistbands, plackets, pockets, linings, paddings, accessories, or the like. | |
61.01 – 61.17 | A change to garment parts from any other chapter, except from subheading 6307.90; |
A change to any other good from any other chapter; or | |
A change to any other good from garment parts, whether or not there is also a change from any other chapter, provided that the change is the result of substantial assembly. | |
Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted |
Note: | For the purposes of this chapter: |
substantial assembly means the sewing together or other assembly of: | |
(a) all the major garment parts of a good of this chapter; or | |
(b) six or more major or other garment parts of a good of this chapter. | |
major garment parts means integral components of the garment, but does not include such parts as collars, cuffs, waistbands, plackets, pockets, linings, paddings, accessories, or the like. | |
62.01 – 62.17 | A change to garment parts from any other chapter, except from subheading 6307.90; |
A change to any other good from any other chapter; or | |
A change to any other good from garment parts, whether or not there is also a change from any other chapter, provided that the change is the result of substantial assembly. | |
Chapter 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags |
Note: | For the purposes of determining the origin of a good of this chapter, the rule applicable to that good shall apply only to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. |
63.01-63.05 | A change from any other chapter, except from heading 51.11 through 51.13, 52.08 through 52.12, 53.10, 53.11, 54.07, 54.08, 55.12 through 55.16, 58.01, 58.02, 59.03, or 60.01 through 60.06; |
A change from heading 51.11 through 51.13, 52.08 through 52.12, 53.10, 53.11, 54.07, 54.08, 55.12 through 55.16, 58.01, 58.02, 59.03, or 60.01 through 60.06, provided that the change involves printing or dyeing, accompanied by two or more of the following operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing or moireing; | |
A change to electric blankets of subheading 6301.10 from any other heading; | |
A change to pillow covers or pillow shams of heading 63.04 from any other heading; | |
A change to quilted goods from any other heading, provided that the change involves both the cutting of the top and bottom fabrics, and the assembly of the quilted goods; or | |
| A change to any other good of these headings from any other heading, provided that the change involves at least cutting on all sides, hemming all cut edges, and a substantial amount of either sewing or other assembly operations. |
63.06 | A change from any other heading, 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 Parties. |
6307.10 | A change from any other heading, except from fabric of heading 51.11 through 51.13, 52.08 through 52.12, 53.10, 53.11, 54.07, 54.08, 55.12 through 55.16, 58.01 through 58.03, or 60.01 through 60.06. |
6307.20 | A change from any other heading. |
6307.90 | A change from any other heading, 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 Parties. |
63.08 | A change from any other heading, provided that either the fabric or the yarn meets the rule of origin that would be applicable if the fabric or yarn were classified alone. |
63.09 | A change from any other heading; or |
No change in tariff classification required, provided that the goods were last collected and packed for shipment in the territory of a Party. | |
63.10 | A change to new rags from any other chapter, provided that the change involves more than cutting and hemming processes; |
A change to goods other than new rags from any other heading; or | |
No change in tariff classification required, provided that the goods other than new rags were last collected and packed for shipment in the territory of a Party. | |
Section XII | Footwear, 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 |
Chapter 64 | Footwear, gaiters and the like; parts of such articles |
64.01 – 64.06 | A change from any other heading. |
Chapter 65 | Headgear and parts thereof |
65.01 – 65.07 | A change from any other heading. |
Chapter 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof |
66.01 – 66.03 | A change from any other heading. |
Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair |
67.01 – 67.04 | A change from any other heading. |
Section XIII | Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware |
Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials |
68.01 – 68.15 | A change from any other heading. |
Chapter 69 | Ceramic products |
69.01 – 69.14 | A change from any other heading. |
Chapter 70 | Glass and glassware |
70.01 – 70.20 | A change from any other subheading. |
Section XIV | Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin |
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 from any other subheading. |
Section XV | Base Metals and Articles of Base Metal |
Chapter 72 | Iron and steel |
72.01 – 72.07 | A change from any other heading. |
72.08 – 72.16 | A change from any heading outside this group. |
72.17 – 72.18 | A change from any other heading. |
72.19 – 72.20 | A change from any heading outside this group. |
72.21 – 72.22 | A change from any heading outside this group. |
72.23 – 72.24 | A change from any other heading. |
72.25 – 72.26 | A change from any heading outside this group. |
72.27 – 72.28 | A change from any heading outside this group. |
72.29 | A change from any other heading. |
Chapter 73 | Articles of iron or steel |
73.01 – 73.03 | A change from any other heading. |
73.04 | A change from any other subheading. |
73.05 – 73.14 | A change from any other heading. |
73.15 | A change from any other subheading. |
73.16 – 73.20 | A change from any other heading. |
73.21 | A change from any other subheading. |
73.22 – 73.23 | A change from any other heading. |
73.24 | A change from any other subheading. |
73.25-73.26 | A change from any other heading. |
Chapter 74 | Copper and articles thereof |
74.01 – 74.19 | A change from any other heading. |
Chapter 75 | Nickel and articles thereof |
75.01 – 75.08 | A change from any other subheading. |
Chapter 76 | Aluminium and articles thereof |
76.01 – 76.16 | A change from any other subheading. |
Chapter 78 | Lead and articles thereof |
7801.10 – 7806.00 | A change from within any one of these subheadings or any other subheading. |
Chapter 79 | Zinc and articles thereof |
7901.11 – 7907.00 | A change from within any one of these subheadings or any other subheading. |
Chapter 80 | Tin and articles thereof |
8001.10 – 8007.00 | A change from within any one of these subheadings or any other subheading. |
Chapter 81 | Other base metals; cermets; articles thereof |
8101.10 – 8113.00 | A change from within any one of these subheadings or any other subheading. |
Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal |
8201.10 – 8215.99 | A change from any other subheading. |
Chapter 83 | Miscellaneous articles of base metal |
83.01 – 83.11 | A change from any other subheading. |
Section XVI | Machinery 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 |
Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
84.01 – 84.05 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8406.10 – 8406.82 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8406.90 | A change from within this subheading or any other subheading. |
84.07 – 84.08 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8409.10 – 8409.99 | A change from within any one of these subheadings or any other subheading. |
8410.11 – 8410.13 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8410.90 | A change from within this subheading or any other subheading. |
84.11 – 84.14 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8415.10 – 8415.83 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8415.90 | A change from within this subheading or any other subheading. |
84.16 – 84.17 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8418.10 – 8418.91 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8418.99 | A change from within this subheading or any other subheading. |
84.19 – 84.20 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8421.11 – 8421.39 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8421.91 | A change from within this subheading or any other subheading. |
8421.99 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8422.11 – 8422.40 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8422.90 | A change from within this subheading or any other subheading. |
84.23 – 84.49 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8450.11 – 8450.20 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8450.90 | A change from within this subheading or any other subheading. |
8451.10 – 8451.80 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8451.90 | A change from within this subheading or any other subheading. |
84.52 – 84.70 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8471.30 – 8471.70 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8471.80 | A change from within this subheading or any other subheading. |
8471.90 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
84.72 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8473.10 – 8473.50 | A change from within any one of these subheadings or any other subheading. |
84.74 – 84.87 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
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 |
Note: | Notwithstanding Article 3.12 (Direct Shipment and Shipment Through a Non-Party), a good provided for in any of subheadings 8541.10 through 8541.60 and 8542.31 through 8542.39 qualifying under the rules below applicable to those subheadings as an originating good may undergo further production outside the territory of both Parties and, when imported into the territory of a Party, will be considered as originating in the territory of that Party, provided that such further production did not result in a change to a subheading outside the group of subheadings 8541.10 through 8541.60 and 8542.31 through 8542.39. |
85.01 – 85.03 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8504.10 – 8504.34 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8504.40 – 8504.90 | A change from within any one of these subheadings or any other subheading. |
85.05 – 85.15 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8516.10 – 8516.50 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8516.60 | A change from within this subheading or any other subheading. |
8516.71 – 8516.80 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8516.90 | A change from within this subheading or any other subheading. |
8517.11 – 8517.69 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8517.70 | A change from within this subheading or any other subheading. |
8518.10 – 8518.29 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8518.30 | A change from within this subheading or any other subheading. |
8518.40 – 8518.90 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
85.19 – 85.24 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8525.50 – 8525.60 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8525.80 | A change from within this subheading or any other subheading. |
85.26 – 85.27 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8528.41 – 8528.73 | A change from within any one of these subheadings or any other subheading. |
8529.10 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8529.90 | A change from within this subheading or any other subheading. |
85.30 – 85.39 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8540.11 – 8540.89 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
8540.91 – 8540.99 | A change from within any one of these subheadings or any other subheading. |
85.41 – 85.48 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
Section XVII | Vehicles, Aircraft, Vessels and Associated Transport Equipment |
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 | A change from any other heading. |
86.07 – 86.09 | A change from any other subheading. |
Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof |
87.01 – 87.02 | A change from any other heading. |
87.03 – 87.04 | A change from any other heading, except from heading 87.06. |
87.05 – 87.07 | A change from any other heading. |
87.08 – 87.09 | A change from any other subheading. |
87.10 – 87.15 | A change from any other heading. |
87.16 | A change from any other subheading. |
Chapter 88 | Aircraft, spacecraft, and parts thereof |
88.01 – 88.05 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 65 percent of the transaction value of the good. | |
Chapter 89 | Ships, boats and floating structures |
89.01 – 89.08 | A change from any other heading. |
Section XVIII | Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof |
Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
90.01 – 90.33 | A change from any other subheading; or |
No change in tariff classification required, provided that the value of the non-originating materials classified in the same subheading as the final good does not exceed 50 percent of the transaction value of the good. | |
Chapter 91 | Clocks and watches and parts thereof |
91.01 – 91.14 | A change from any other subheading. |
Chapter 92 | Musical instruments; parts and accessories of such articles |
92.01 – 92.09 | A change from any other subheading. |
Section XIX | Arms and Ammunitions; Parts and Accessories Thereof |
Chapter 93 | Arms and ammunition; parts and accessories thereof |
93.01 – 93.07 | A change from any other heading. |
Section XX | Miscellaneous Manufactured Articles |
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 |
94.01 – 94.06 | A change from any other subheading. |
Chapter 95 | Toys, games and sports requisites; parts and accessories thereof |
9503.00 – 9508.90 | A change from within any one of these subheadings or any other subheading. |
Chapter 96 | Miscellaneous manufactured articles |
96.01 – 96.13 | A change from any other subheading. |
96.14 | A change to pipes and pipe bowls from roughly shaped blocks of wood or root or any other subheading; or |
A change to any other good from any other subheading. | |
96.15 – 96.19 | A change from any other subheading. |
Section XXI | Works of Art, Collectors’ Pieces and Antiques |
Chapter 97 | Works of art, collectors' pieces and antiques |
97.01 – 97.06 | A change from any other subheading. |
ANNEX 3.12
SPECIFIED NON-PARTIES UNDER PARAGRAPHS 1(C)
AND 2 OF ARTICLE 3.12
1. Paragraphs 1(c) and 2 of Article 3.12 shall only apply to the following non-Parties with which each Party has entered separately into a free trade agreement:
- (a) the Member States of the European Free Trade Association;
- (b) the Member States of the European UnionFootnote 2;
- (c) the Hashemite Kingdom of Jordan;
- (d) Mexico;
- (e) the United States of America.
2. Upon agreement by the Parties, the list of non-Parties in paragraph 1 may be revised to include other non-Parties with which each Party has entered separately into a free trade agreement.
- Date Modified:
