Origin determination for mixed originating and non-originating materials depends on accounting and inventory methods.

When goods are manufactured using both originating and non-originating materials mixed or physically combined, the origin of such materials is determined on the basis of the exporting Party's generally accepted accounting principles of stock control or in accordance with the inventory management methods practised in that Party; 'generally accepted accounting principles' denotes recognized consensus or authoritative support within the Party regarding recording, disclosure and preparation of financial statements.

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