Rule 5 - Not wholly obtained or produced goods.

Qualifying value content requirement determines origin when non-originating inputs undergo tariff change and sufficient local value addition occurs.

Goods not wholly obtained qualify as originating if they meet Product Specific Rules or if all non-originating inputs undergo a six-digit HS tariff classification change and the goods meet the qualifying value content threshold measured against FOB value. Qualifying value content is computed either by a direct method (aggregating originating material cost, direct labour, direct overhead, other cost and profit as a percentage of FOB) or by an indirect method (proportion of imported non-originating and undetermined-origin materials against FOB). Parties must adopt one method, notify changes six months in advance, and permit verification based on the exporting Party's method.