Rules of Origin determine when goods qualify for preferential tariff concessions under a bilateral trade agreement. Rule 2 defines operative terms for origin determination: carrier; CIF value (price paid or payable to exporter at loading including cost, insurance and freight); FOB value (price paid or payable to exporter at loading onto carrier including costs to bring the good onto the carrier); the Harmonised System for classification; and generally accepted accounting principles for measurement and disclosure relevant to origin.