Valuation of non-originating materials requires CIF value if provable, otherwise earliest ascertainable price; origin of equipment not required.

Rule 11 prescribes that non-originating materials, parts or produce must be valued at their CIF value at importation if this can be proven; otherwise the value is the earliest ascertainable price paid for materials of undetermined origin in the territory where the working or processing takes place. It also provides that the origin of power and fuel, plant and equipment, and machines and tools used to obtain the product need not be established for origin determination.

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