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<h1>Rules of Origin determine when goods qualify for preferential tariff concessions under a bilateral trade agreement.</h1> 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.