Fungible goods origin determination permits physical segregation or consistent accounting-based inventory methods, subject to safeguards against excess originating status.

Fungible goods may be treated as originating through physical separation or, when originating and non-originating goods are commingled, through an inventory-management method recognised under Generally Accepted Accounting Principles applicable where production occurs. The selected method must be applied throughout the selector's fiscal year and must not confer originating status on more goods or materials than physical segregation would permit.

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