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of <h1>Definitions for Determining Product Origin in Bilateral Preferential Trade Agreement: Carrier, CIF/FOB, Origin and Materials</h1> These rules define terms for determining product origin under a bilateral preferential trade agreement: carrier means transport vehicle; CIF and FOB values are prices paid to the exporter at port of importation and exportation respectively, including specified costs; Customs Valuation Agreement refers to the WTO valuation instrument; generally accepted accounting principles denote recognized local accounting standards; Harmonised System is the commodity coding scheme; identical and interchangeable materials are indistinguishable in the finished product; indirect materials are non-incorporated production or maintenance inputs (e.g., fuel, tools, testing equipment); material denotes physically incorporated inputs; non-originating and originating materials are defined by origin criteria; production covers all methods of obtaining goods.
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