Origin rules require 30% local value added, six digit tariff change, and final manufacture within the exporting country. Products not wholly obtained or produced are originating if local value added is at least 30% (non originating inputs 70% of FOB or ex works value), the product undergoes a change in tariff classification at the 6 digit HS sub heading from the non originating materials, and the final manufacturing process occurs within the exporting beneficiary country. Non originating materials are valued at CIF (if from other countries) or at the earliest price paid locally (if origin unknown) per the Agreement on Customs Valuation; duties and taxes on materials are excluded, and costs must be recorded under applicable generally accepted accounting principles.