Preferential tariff origin determination depends on defined originating materials, valuation methods, production activities, and accounting records.

Valuation and content calculations distinguish CIF value-the price paid or payable at importation including the good's cost, insurance and freight-from FOB value, being the price paid or payable when loaded for export, including costs to place it on the carrier. QVC denotes qualifying value content expressed as a percentage. The value of originating and non-originating materials covers such materials used in production in one or both Parties, with the latter expressly including undetermined-origin materials. All costs and values must be recorded and maintained under the Generally Accepted Accounting Principles applicable where the good is produced.

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