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Introductory Notes to the Table of List Rules

The Table sets forth rules for determining the country of origin of a good when the origin of the good is not determined under Article 23 of the Community Customs Code.

The principles and definitions of Annex 9 of Commission Regulation (EEC) No 2454/93pdf shall apply.

1. Definitions :

1.1    "Originating material" means a material whose country of origin, as determined under these rules, is the same country as the country in which the material is used in production.

1.2    "Non-originating material" means a material whose country of origin, as determined under these rules, is not the same country as the country in which that material is used in production.

1.3    "X% value added rule" means manufacture where the increase in value acquired as a result of working and processing, and if applicable, the incorporation of parts originating in the country of manufacture represents at least X% of the ex-works price of the product. "X" represents the percentage indicated for each heading.

1.4    "Fungible materials” means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product;

2. Application of the rules in the table of 'list rules'

2.1    The rules provided in the Table are to be applied to goods based upon their classification in the Harmonised System and any additional subdivisions created for the purposes of this table (hereinafter referred to as 'split heading' or 'split subheading' )
"Split headings" or "split subheadings" are numbered as (a), (b), etc. when created within the Harmonisation Work Programme or as (A), (B), etc. when created specifically in this table.

'Harmonised System' means the Harmonised Commodity Description and Coding System (also referred to as 'HS') as amended and in force in the EU.

Classification of goods within headings and subheadings of the Harmonised System is governed by the General Interpretative Rules and any relative Section, Chapter and Subheading Notes to that System. Classification of goods within any split heading or subheading shall also be governed by the General Interpretative Rules and any relative Section, Chapter and Subheading Notes to the Harmonised System, unless the rules of this Annex otherwise require.

2.2    Reference to a change in tariff classification in primary rules apply only to non-originating materials.

2.3    Where the primary rules require a change in classification, the following changes in classification shall not be considered in determining the origin of the good :

  • changes which result from disassembly;
  • changes which result from packaging or repackaging;
  • changes which result solely from application of General Rule of Interpretation 2 (a) of the HS with respect to collections of parts that are presented as unassembled or disassembled articles.
  • changes which result from merely putting up in sets.

However, such changes shall not preclude conferring origin on a good if origin is conferred as a result of other operations.

2.4     Materials which have acquired originating status in a country are considered to be originating materials of that country for the purpose of determining the origin of a good incorporating such materials, or of a good made from such materials by further working or processing in that country.

2.5     When it is not commercially practical to keep separate stocks of interchangeable materials or goods originating in different countries, the country of origin of commingled materials or goods that are interchangeable may be allocated on the basis of an inventory management method recognized in the country in which the materials or goods were commingled.

2.6     For the purposes of the application of primary rules based on tariff classification change, non-originating materials that do not satisfy the primary rule shall, unless otherwise specified in a certain Chapter, be disregarded, provided that the total value of such materials does not exceed 10% of the ex-works price of the good.

2.7    Chapter Primary Rules have the same value as the Primary Rule at subdivision level and can be applied alternatively. Where two different rules are indicated for one product (e.g. "CTH; or value added rule") they can be applied alternatively at the choice of the declarant.

3. Determination of origin

The country of origin shall be determined in accordance with the following provisions, applied in sequence:

Primary Rules

(a) The country of origin of a good is the country designated as such in the applicable primary rule contained in the table of "list rules";

(b) The country of origin of a good is the last country of production, provided that a primary rule (see table of "list rules") applicable to the good was satisfied in that country;

Residual Rules:

(c) When a good is produced by further processing of an article which is classified in the same subdivision as the good, the country of origin of the good shall be the single country in which that article originated;

(d) The country of origin of the good shall be determined as indicated in the applicable residual rule specified at the chapter level;

( e) When the good is produced from materials all of which originated in a single country, the country of origin of the good shall be the country in which those materials originated;

(f) When the good is produced from materials (whether or not originating) of more than one country, the country of origin of the good shall be the country in which the major portion of those materials originated, as determined on the basis of value, unless specified otherwise in a note to the chapter.

"Chapter" means the first two digits of the classification in the Harmonised System (HS) nomenclature.

"Heading" means the first four digits of the classification in the Harmonised System (HS) nomenclature.

"Subheading" means the first six digits of the classification in the Harmonised System (HS) nomenclature.

"CC" means change from any other chapter.

"CTH" means change from any other heading.

"CTSH" means change from any other subheading.

"CTHS" means change to this split heading from any other split of this heading or from any other heading;

"CTSHS" means change to this split subheading from any other split of this subheading or from any other subheading or heading.