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    <title>Neutral elements or indirect materials</title>
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    <description>Each Signatory Party must treat an indirect material as an originating material irrespective of where it is produced, and its value for origin determination shall be the cost recorded in the producer&#039;s accounting records for the export product.</description>
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      <description>Each Signatory Party must treat an indirect material as an originating material irrespective of where it is produced, and its value for origin determination shall be the cost recorded in the producer&#039;s accounting records for the export product.</description>
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