Regional value content and tariff classification change determine when goods qualify as originating under the preferential rules. Goods qualify as originating by satisfying Product Specific Rules or by meeting the regional value content requirement and undergoing a change in tariff classification at the six digit Harmonised System subheading, with final manufacture within the exporting State party. De minimis exceptions allow qualification without tariff change where non originating inputs remain below specified value or weight thresholds and all other criteria are met. Non originating material value is CIF for third country inputs or the earliest domestic purchase price if origin is indeterminate; certain transport and tax costs are excluded and accounting records must be maintained.