TaxTMI 
TaxTMI 
Product Specific Rules of Origin
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....this signifies that the product specific rule applies only to part of that sub-heading, as per the description at Column 2. 3. Section notes, where applicable, are found at the beginning of each section, and are read in conjunction with the product specific rules of origin and may impose further conditions on, or provide an alternative, product specific rule of origin. 4. A requirement of a change in tariff classification applies only to non-originating materials. 5. If a chapter, heading or sub-heading is excluded as part of a change in tariff classification rule, it means that non-originating materials of that chapter, heading or sub- heading may not be used to meet the change in tariff classification rule. 6. Note 5 does not apply where non-originating materials do not exceed either the relevant value or weight percentage as specified for that chapter as set out in rule 10. 7. Where a chapter, heading or sub-heading is subject to alternative product specific rules, the requirements of this Annexure will be considered to be satisfied if a good satisfies one of the alternative rules. 8. If a good is subject to a product specific rule that includes multiple requir....
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....ble meat offal WO Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates WO Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included WO Chapter 5 Products of animal origin ; not elsewhere specified or included WO SECTION II VEGETABLE PRODUCTS Section Note: An agricultural or horticultural good grown in the territory of a Party is originating even if grown from seed, bulbs, rhizomes, rootstock, cuttings, slips, grafts, shoots, buds, or other live parts of plants that are imported from a non-Party. Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage WO Chapter 7 Edible vegetables and certain roots and tubers WO Ex Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons WO 0812 Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption CTH 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of chapter 08 CTH Ex Chapter 9 Coffee, tea, maté and spices WO 090112 Coffe....
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....s thereof, not chemically modified: other than low erucic acid rape or colza oil and its fractions CC 151499 Other rape, colza or mustard oil and fractions thereof, not chemically modified: other than low erucic acid rape or colza oil and its fractions CTSH 1515 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified CC 1516 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared CC 1518 Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of chapter 15, not elsewhere specified or included CC 1520 Glycerol, crude; glycerol waters and glycerol lyes CC 1521 Vegetable waxes (other than triglycerides), beeswax, other ....
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....ons of vegetables, fruit, nuts or other parts of plants CTH and Standard QVC Ex Chapter 21 Miscellaneous edible preparations CC, excluding non- originating materials from chapter 4 210310 Soya sauce CTH 210320 Tomato ketchup and other tomato sauces CTSH 210330 Mustard flour and meal and prepared mustard CTH 210390 Other sauces and preparations therefor; mixed condiments and mixed seasonings CTSH 2104 Soups and broths and preparations therefor; homogenised composite food preparations CTSH 2105 Ice cream and other edible ice; whether or not containing cocoa CTH 2106 Food preparations not elsewhere specified or included CTH Ex Chapter 22 Beverages, spirits and vinegar CC 2203 Beer made from malt CC, excluding non- originating materials from heading 1901 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 CC, excluding non- originating materials from heading 2009 2205 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances CC, excluding non- originating materials from heading 2009 2206 Other ferme....
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....g a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not chemical reactions: (a) dissolving in water or other solvents; (b) the elimination of solvents including solvent water; or (c) the addition or elimination of water of crystallisation. Section Note 2: Mixing and Blending Rule Notwithstanding the applicable product specific rules of origin, a good of chapter 33, satisfies the requirements of this Annexure if mixing and blending occurred in the territory of one or both of the Parties. For the purposes of this rule: "mixing and blending" means the deliberate and proportionally controlled mixing or blending (including dispersing) of materials other than the addition of diluents, to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials. Chapter 28 Inorganic chemicals; organic or inorganic compo....
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....patial arrangement of atoms in a molecule. The following are not chemical reactions: (a) dissolving in water or other solvents; (b) the elimination of solvents including solvent water; or (c) the addition or elimination of water of crystallisation. Ex Chapter 39 Plastics and articles thereof CTSH; or chemical reaction 3915 Waste, parings and scrap, of plastics WO Ex Chapter 40 Rubber and articles thereof CTH; or Standard QVC 4001 Natural rubber, balata, gutta- percha, guayule, chicle and similar natural gums; in primary forms or in plates, sheets or strip WO 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber CTSH and Standard QVC 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber CTSH and Standard QVC 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber CTSH and Standard QVC Chapter 41 Raw hides and skins (other than furskins) and leather ....
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....dard QVC Chapter 64 Footwear, gaiters and the like; parts of such articles CTH Chapter 65 Headgear and parts thereof CTH and Standard QVC Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof CTSH and Standard QVC Chapter 67 Prepared feathers and down and articles made of feather or of down; artificial flowers; articles of human hair CTSH and Standard QVC Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials CTSH and Standard QVC Chapter 69 Ceramic products CC Chapter 70 Glass and glassware CTH Ex Chapter 71 Natural, cultured pearls; precious, semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin CTSH and Standard QVC 7102 Diamonds, whether or not worked, but not mounted or set CTSH and a QVC of not less than 6% 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of t....
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....aste and scrap; remelting scrap ingots of iron or steel 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel Chapter 73 Articles of iron or steel CTH and a QVC of not less than: (d) 50% of the ex- works price under the build-down method; or (e) 55% of the free-on- board value under the build-down method; or (f) 45% of either the ex-works price or free-on-board value under the build-up method Chapter 74 Copper and articles thereof CTSH and Standard QVC Chapter 75 Nickel and articles thereof CTSH and Standard QVC Ex Chapter 76 Aluminium and articles thereof CTSH and Standard QVC 7601 Unwrought Aluminium Standard QVC; or thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium 7602 Aluminium waste and scrap CTH; or Standard QVC 7603 Aluminium powders and flakes CTH; or Standard QVC 7604 Aluminium bars, rods and profiles CTH; or Standard QVC 7605 Aluminium wire CTH; or Standard QVC 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm CTH; or Standard QVC Chapter 78 Lead and articles thereof ....
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....ed with filters CTH; or Standard QVC Ex 8415 Air conditioning machines; comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated CTSH; or Standard QVC 841590 Parts of air conditioning machines; comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated CTH; or Standard QVC Ex 8419 Machinery, plant or laboratory equipment, whether or not electrically heated, (excluding furnaces, ovens and other equipment of heading 8514) for the treatment of materials by a process involving change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric CTSH; or Standard QVC 841990 Parts of machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514....
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.... Ex 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in chapter 84 CTSH; or Standard QVC 847990 Parts of machine and mechanical appliances; having individual functions, not specified or included elsewhere in chapter 84 CTH; or Standard QVC Ex 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves CTSH; or Standard QVC 848190 Parts of taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves CTH; or Standard QVC 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) CTH; or No change in tariff classification required, provided there is a QVC of not less than: (a) 50% of the ex-....
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...., 8525, 8527, or 8528 CTSH; or Standard QVC 851771 Aerials and aerial reflectors of all kinds, parts suitable for use therewith CTH; or Standard QVC 851779 Other parts of telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks (such as local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527, or 8528 CTH; or Standard QVC 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (e.g., switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1000 volts; connectors for optical fibres, optical fibre bundles or cables CTH; or Standard QVC 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535, 8536 for electric control or the distribution of electricity, including those incorporating ins....
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.... (c) 40% of either the ex-works price or free-on-board value under the build-up method 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars A QVC of not less than 35% 8706 Chassis fitted with engines, for the motor vehicles of heading 8701 to 8705 CTH; or a QVC of not less than: (a) 50% of the ex- works price under the build-down method; or (b) 55% of the free on- board value under the build-down method; or (c) 45% of either the ex-works price or free-on-board value under the build-up method 8707 Bodies (including cabs), for the motor vehicles of heading 8701 to 8705 8708 Parts and accessories of the motor vehicles of heading 8701 to 8705 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars A QVC of not less than: (a) 50% of the ex- works price under the build-down method; or (b) 55% of the free on- board value under the build-down method; or (c) 40% of either the ex-works price or free-on-board value under....