Determination of origin rules define cost elements and origin criteria for goods from other preferential areas. Determination of origin for goods in declared preferential territories depends on Rule 3 definitions: other preferential area means a declared country or territory; expenditure on material is the manufacturer's factory cost of material including containers but excluding royalties; factory or works cost is the manufacturer's production cost at the works including interior packing but excluding manufacturer/exporter profit, exterior packing, carriage to port and export incidental charges; undefined terms adopt meanings from the referenced Customs legislation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Determination of origin rules define cost elements and origin criteria for goods from other preferential areas.
Determination of origin for goods in declared preferential territories depends on Rule 3 definitions: other preferential area means a declared country or territory; expenditure on material is the manufacturer's factory cost of material including containers but excluding royalties; factory or works cost is the manufacturer's production cost at the works including interior packing but excluding manufacturer/exporter profit, exterior packing, carriage to port and export incidental charges; undefined terms adopt meanings from the referenced Customs legislation.
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