Accumulation of origin rules determine origin through last qualifying operations, retained origin, and highest-value materials in manufacture. Accumulation of origin applies where a product originating in one Party is used as material in the manufacture of a product in another Party, and the product is treated as originating in the Party where the last operations beyond the limited operations specified in rule 6 were carried out. A product exported from one Party to another retains its origin if it does not undergo working or processing beyond those limited operations. Where materials from two or more Parties are used without further qualifying processing, origin is determined by the material with the highest customs value, or, if that cannot be ascertained, by the highest first ascertainable price paid.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Accumulation of origin rules determine origin through last qualifying operations, retained origin, and highest-value materials in manufacture.
Accumulation of origin applies where a product originating in one Party is used as material in the manufacture of a product in another Party, and the product is treated as originating in the Party where the last operations beyond the limited operations specified in rule 6 were carried out. A product exported from one Party to another retains its origin if it does not undergo working or processing beyond those limited operations. Where materials from two or more Parties are used without further qualifying processing, origin is determined by the material with the highest customs value, or, if that cannot be ascertained, by the highest first ascertainable price paid.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
