Determination of origin rules define originating and non-originating materials and criteria for factory ships and indirect materials. Definitions establish foundational terms for origin determination under the CEPA rules: originating material, non-originating material, and undetermined origin material; define 'good' and 'production'; adopt the Harmonized System and recognise 'Generally Accepted Accounting Principles'; and set actor and category definitions for 'exporter', 'importer', and 'factory ships of the Party', together with a detailed list of 'indirect materials' used in production.