Value of non-originating materials: imported items use CIF valuation; undetermined origin use earliest in-country price. Rule 8 prescribes that the value of a non-originating material used in production is the CIF value at importation for imported materials, determined under the Agreement on Customs Valuation, and for materials of undetermined origin is the earliest price ascertained by the certifying authority paid in the Party's territory where the working or processing occurs.