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.

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