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Interpretation and Application / References to Harmonized System and Customs Valuation

29 May 2012

Product specific rules of origin are listed according to the Harmonized Commodity Description and Coding System (HS). Thus, in order to find the respective origin rule for a good, classification is of utmost importance. Moreover, the origin rules are in many cases based on the change of tariff classification which requests a correct classification of the final manufactured product and the input materials used in its production.

Therefore, most origin provisions provide a reference to the Harmonized Commodity Description and Coding System (HS).

The European origin legislation uses HS break downs to a heading level (4 digits) for the listing in Annex II to the origin protocols. Further breakdown to subheading level is paraphrased in the description of the products (marked by the prefix "ex").

The NAFTA origin legislation uses HS break downs to a tariff item level (8 digits) using national tariff items according to the NAFTA contracting party.

The ASEAN origin model uses HS break down to a subheading level (6 digits) for the listing in Annex 3.

The TPP Agreement uses HS break downs to a subheading level (6 digits) as listed in Annex 3-D and Annex 4-A.

The values of the goods also play an important role in origin determination when the origin rules are based on ad-valorem. Thus, the correct determination of the value is important and origin provisions also provide a reference to the Customs Valuation Code, i.e. the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade.