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31 Disember 2012 31 December 2012
P.U. (A) 487
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT GAZETTE
PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN BEBAS MALAYSIA-AUSTRALIA)
2012
CUSTOMS DUTIES (GOODS UNDER THE FREE TRADE AGREEMENT MALAYSIA-AUSTRALIA) ORDER 2012
DISIARKAN OLEH/
PUBLISHED BY JABATAN PEGUAM NEGARA/
ATTORNEY GENERALS CHAMBERS
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AKTA KASTAM 1967
PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN BEBAS MALAYSIA-AUSTRALIA) 2012
PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam
1967 [Akta 235], Menteri membuat perintah berikut:
Nama dan permulaan kuat kuasa
1. (1) Perintah ini bolehlah dinamakan Perintah Duti Kastam
(Barang-Barang di bawah Perjanjian Perdagangan Bebas Malaysia-Australia)
2012.
(2) Perintah ini mula berkuat kuasa pada 1 Januari 2013.
Tafsiran
2. Dalam Perintah ini
MAFTA ertinya Perjanjian Perdagangan Bebas Malaysia-Australia.
Duti import
3. (1) Tertakluk kepada peruntukan Jadual Pertama, duti import hendaklah
dilevi atas, dan dibayar oleh pengimport, berkenaan dengan barang-barang yang
dinyatakan dalam Jadual Kedua, yang berasal dari negeri Australia, mengikut kadar duti
import yang dinyatakan dalam ruang (4) Jadual Kedua, yang diimport ke dalam
Malaysia.
(2) Jika kadar duti import dinyatakan dalam ruang (4) Jadual Kedua
berkenaan dengan jenis barang-barang tertentu, maka kadar itu hendaklah dilevi atas
dan hendaklah dibayar oleh pengimport sebagai ganti duti import penuh yang sepadan
yang dikenakan di bawah Perintah Duti Kastam 2012 [P.U. (A) 275/2012], hanya
berkenaan dengan barang-barang dari jenis yang dibuktikan hingga memuaskan hati
Ketua Pengarah sebagai telah berasal dari Australia.
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(3) Dalam hal barang-barang yang boleh dikenakan duti import di bawah
Perintah Duti Kastam 2012 yang diimport pada atau dengan mana-mana orang yang
memasuki Malaysia atau dalam bagasi orang itu dan yang dimaksudkan untuk kegunaan
bukan komersial (kecuali kenderaan bermotor, minuman beralkohol, spirit, tembakau
dan rokok) hanya duti kastam pada kadar sama rata 30% ad valorem hendaklah dilevi
atas dan dibayar oleh pengimport atas barang-barang itu.
(4) Berhubung dengan barang-barang yang tidak dinyatakan dalam Jadual
Kedua, duti import hendaklah dilevi ke atas barang-barang itu mengikut kadar penuh
yang dinyatakan dalam Perintah Duti Kastam 2012.
Tafsiran kadar yang dinyatakan dalam Jadual Kedua
4. Melainkan jika dinyatakan selainnya, kadar yang dilevi di bawah
subperenggan 3(1) hendaklah mengikut kiraan peratusan nilai barang-barang.
Penjenisan barang-barang
5. Penjenisan barang-barang dalam Jadual Kedua hendaklah mematuhi Rukun
tafsiran Jadual dalam Perintah Duti Kastam 2012.
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4
CUSTOMS ACT 1967
CUSTOMS DUTIES (GOODS UNDER THE FREE TRADE AGREEMENT MALAYSIA-AUSTRALIA) ORDER 2012
IN exercise of the powers conferred by subsection 11(1) of the Customs Act 1967
[Act 235], the Minister makes the following order:
Citation and commencement
1. (1) This order may be cited as the Customs Duties (Goods under the Free
Trade Agreement Malaysia-Australia) Order 2012.
(2) This Order comes into operation on 1 January 2013.
Interpretation
2. In this Order
MAFTA means Malaysia-Australia Free Trade Agreement.
Import duty
3. (1) Subject to the provisions of the First Schedule, import duty shall be levied
on, and paid by the importer, in respect of goods specified in the Second Schedule,
originating from Australia, at the rate of import duty specified in column (4) of the
Second Schedule, imported into Malaysia.
(2) Where an import duty rate is specified in column (4) of the Second
Schedule in respect of a particular class of goods, such rate shall be levied on and shall
be paid by the importer in lieu of the corresponding full import duty imposed under the
Customs Duties Order 2012 [P.U. (A) 275/2012] only in respect of goods of the class
which are shown to the satisfaction of the Director General to have originated from
Australia.
(3) In the case of those goods liable to import duty under the Customs Duties
Order 2012 imported on or with any person entering Malaysia or in the baggage of such
person and is intended for non-commercial use (except motor vehicles, alcoholic
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beverages, spirits, tobacco and cigarettes) only a customs duty at a flat rate of 30% ad
valorem shall be levied on and paid by the importer on such goods.
(4) In relation to goods not specified in the Second Schedule, import duties
shall be levied at the full rates specified in the Customs Duties Order 2012.
Interpretation of rates shown in the Second Schedule
4. Unless otherwise specified, the rates levied under subparagraph 3(1) shall be
expressed as the percentage of the value of goods.
Classification of goods
5. The classification of goods in the Second Schedule shall be governed by the Rules
for the interpretation of the Schedules in the Customs Duties Order 2012.
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6
JADUAL PERTAMA/FIRST SCHEDULE
[Subperenggan 3(1)/Subparagraph 3(1)]
BAHAGIAN I/PART I
Rules of Origin under the Free Trade Agreement
Malaysia-Australia
Rule 1: Definitions
For the purposes of this Order:
(a) Aquaculture means the farming of aquatic organisms including
fish,molluscs, crustaceans, other aquatic invertebrates and aquatic plants,
from seedstock such as eggs, fry, fingerlings and larvae, by intervention in
the rearing or growth processes to enhance production such as regular
stocking, feeding, or protection from predators;
(b) CIF value means the value of the good imported and includes the cost of
insurance and freight up to the port or place of entry in the country of
importation. The valuation shall be calculated in accordance with the
Customs Valuation Agreement;
(c) FOB value means the value of the good free on board, independent of
the means of transportation, at the port or site of final shipment abroad.
The valuation shall be calculated in accordance with the Customs
Valuation Agreement;
(d) Fungible means materials that are identical or interchangeable as a
result of being of the same kind and commercial quality, possessing the
same technical and physical characteristics, and which once they are
incorporated into the finished product cannot be distinguished from one
another for origin purposes by virtue of any markings or mere visual
examination;
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(e) Generally accepted accounting principles means the recognised
consensus or substantial authoritative support in the territory of a Party,
with respect to: the recording of revenues, expenses, costs, assets and
liabilities; the disclosure of information; and the preparation of financial
statements. These standards may encompass broad guidelines of general
application as well as detailed standards, practices and procedures;
(f) Indirect material means a material used in the production, testing or
inspection of a good but not physically incorporated into the good, or a
material used in the maintenance of buildings or the operation of
equipment associated with the production of a good including:
(i) fuel and energy;
(ii) tools, dies and moulds;
(iii) spare parts and materials used in the maintenance of equipment
and buildings;
(iv) lubricants, greases, compounding materials and other materials
used in production;
(v) gloves, glasses, footwear, clothing, safety equipment and supplies;
(vi) equipment, devices and supplies used for testing or inspecting the
good;
(vii) catalysts and solvents; and
(viii) any other materials that are not incorporated into the good but
whose use in the production of the good can reasonably be
demonstrated to be a part of that production;
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(g) Material means any good used or consumed in the production of
another good, and physically incorporated into that good;
(h) Originating material means a material that qualifies as originating in
accordance with the relevant provisions of this Chapter;
(i) Planted means the planting, cultivating and harvesting of plantation
crops and its related products; and
(j) Production means methods of obtaining goods including growing,
planting, mining, harvesting, farming, raising, breeding, extracting,
gathering, collecting, capturing, fishing, aquaculture, trapping, hunting,
manufacturing, producing, processing or assembling a good.
Rule 2: Originating Goods
For the purposes of this Agreement, a good shall be deemed to be an originating
good of a Party if it:
(a) is a wholly obtained or produced good of one or both of the Parties;
(b) is produced entirely in the territory of one or both of the Parties
exclusively from originating materials;
(c) satisfies all applicable requirements of Appendix B (Product Specific
Rules), as a result of processes performed entirely in the territory of one
or both of the Parties by one or more producers; or
(d) otherwise qualifies as an originating good under this Schedule,
and meet all other applicable requirements of this Schedule.
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Rule 3: Wholly Obtained or Produced Goods
For the purposes of Rule 2 (Originating Goods), a good that is wholly obtained or
produced in the territory of one or both of the Parties means:
(a) mineral and other naturally occurring substances extracted or taken
there;
(b) plants formed or naturally grown or planted there, or products obtained
from such plants;
(c) live animals born and raised there;
(d) goods obtained from live animals there;
(e) goods obtained directly from hunting, trapping, fishing, gathering,
capturing or aquaculture conducted there;
(f) goods (fish, shellfish, plant and other marine life) taken from the high seas
by a vessel registered to a Party and flying its flag;
(g) goods obtained or produced on board factory ships registered to a Party
and flying its flag from the goods referred to in subparagraph (f);
(h) goods taken by a Party, or a person of a Party, from the seabed or beneath
the seabed beyond the Exclusive Economic Zone and adjacent Continental
Shelf of that Party and beyond areas over which non-Parties exercise
jurisdiction, under exploitation rights granted in accordance with
international law;
(i) goods which are:
(i) waste and scrap derived from production and consumption there
provided that such goods are fit only for the recovery of raw
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materials; or
(ii) used goods collected there provided that such goods are fit only for
the recovery of raw materials; and
(j) goods produced or obtained entirely there, exclusively from goods
referred to in subparagraphs (a) to (i) or from their derivatives.
Rule 4: Cumulation
1. A good which is to be treated as originating pursuant to Rule 2 (Originating
Goods) and is used in the production of a good or goods in the territory of the other
Party shall be considered to originate in the territory of that other Party.
2. Production that occurs in the territory of one or both of the Parties by one or
more producers shall count as qualifying content in the origin determination of a good
regardless of whether that production was sufficient to confer originating status on the
material used in the production of that good.
Rule 5: De Minimis
1. A good that does not satisfy a change in tariff classification requirement
pursuant to Appendix B (Product Specific Rules) shall nonetheless be treated as an
originating good if:
(a) for a good, other than that provided for in Chapters 50 to 63 of the HS, the
value of all non-originating materials used in the production of the good
that did not undergo the required change in tariff classification does not
exceed 10 per cent of the FOB value of the good;
(b) for a good provided for in Chapters 50 to 63 of the HS, the weight of all
non-originating materials used in its production that did not undergo the
required change in tariff classification does not exceed 10 per cent of the
total weight of the good, or the value of all non-originating materials used
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in the production of the good that did not undergo the required change in
tariff classification does not exceed 10 per cent of the FOB value of the
good;
and the good meet all other applicable criteria of this Schedule.
2. The value of such non-originating materials shall, however, be included in the
value of non-originating materials for any applicable regional value content
requirement for the good.
Rule 6: Accessories, Spare Parts, Tools and Instructional or other Information
Materials
1. For the purposes of determining the origin of a good, accessories, spare parts,
tools and instructional or other information materials presented with the good shall be
considered originating goods and shall be disregarded in determining whether all the
non-originating materials used in the production of the originating good have
undergone the applicable change in tariff classification or production process.
2. If the good is subject to a regional value content requirement, the value of the
accessories, spare parts, tools and instructional or other information materials
presented with the good is to be taken into account as originating or non-originating, as
the case may be, in calculating the regional value content of the good.
3. Paragraphs 1 and 2 shall only apply provided that:
(a) the accessories, spare parts, tools and instructional or other information
materials presented with the good are not invoiced separately from the
good; and
(b) the quantities and value of the accessories, spare parts, tools and
instructional or other information materials presented with the good are
customary for that good.
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4. Where accessories, spare parts, tools and instructional or other information
materials presented with the good are not customary for the good or are invoiced
separately from the good, they shall be treated as separate goods for the purpose of
origin determination.
Rule 7: Fungible Materials
1. The determination of whether fungible materials are originating goods shall be
made either by physical segregation of each of the materials, or through the use of an
inventory management method recognised in the generally accepted accounting
principles of the Party in which the production is performed or otherwise accepted by
that Party.
2. The inventory management method used under paragraph 1 for a particular
fungible material shall continue to be used for that material throughout the fiscal year.
Rule 8: Packaging Materials and Containers
1. Packing materials and containers for transportation and shipment of a good shall
not be taken into account for determining the origin of any good.
2. Packing materials and containers in which a good is packaged for retail sale,
when classified together with that good shall not be taken into account in determining
whether all of the non-originating materials used in the production of the good have
met the applicable change in tariff classification or production process requirements as
set out in Appendix B (Product Specific Rules).
3. If a good is subject to a regional value content requirement then the value of the
packaging materials and containers in which the good is packaged for retail sale shall be
taken into account as originating or non-originating materials, as the case may be, in
calculating the regional value content of the good.
4. Where the packaging material and container is not customary for the good, its
value shall not be included as originating in a regional value content calculation for the
good.
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Rule 9: Indirect Material
An indirect material shall be treated as an originating material without regard to
where it is produced and its value shall be the cost registered in the accounting records
of the producer of the good.
Rule 10: Minimal Operations
1. A good shall not be considered to be originating merely by reason of having
undergone one or more of the following operations or processes:
(a) operations to preserve goods in good condition for the purpose of
transport or storage;
(b) facilitating shipment or transportation;
(c) disassembly;
(d) affixing of marks, labels or other like distinguishing signs on products or
their packaging;
(e) placing in bottles, cases, boxes and other simple packaging operations;
(f) changes of packaging and breaking up and assembly of packages; or
(g) mere reclassification of goods without any physical change.
2. Paragraph 1 shall prevail over the Product Specific Rules set out in Appendix B
(Product Specific Rules).
Rule 11: Regional Value Content
1. Where Appendix B (Product Specific Rules) refers to a regional value content
requirement, the regional value content of that good shall be calculated using one of the
following methods:
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Build-down Method/ Indirect Method
V - VNM x 100 RVC =_____________________
V
or
Build-up Method
VOM x 100 RVC =_____________________
V
where:
(a) RVC is the regional value content, expressed as a percentage;
(b) V is the value of the good, as provided in paragraph 2;
(c) VNM is the value of non-originating material, as provided in paragraph 3,
including materials of undetermined origin as provided in Rule 12
(Calculation of the Value of a Good or Material); and
(d) VOM is the value of originating material that is acquired or self-produced,
and used or consumed by the producer in the production of the good as
provided in Rule 12 (Calculation of the Value of a Good or Material).
2. The value of a good referred to in paragraph 1 shall be:
(a) for goods to be exported, the FOB value of the good determined pursuant
to the Customs Valuation Agreement; or
(b) for goods acquired within the territory of the Party, where the good is
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produced, the earliest ascertainable price paid or payable for the good,
determined for domestic transactions pursuant to the Customs Valuation
Agreement, mutatis mutandis.
3. The value of non-originating materials or materials of undetermined origin
referred to in paragraph 1 shall be:
(a) for imported materials, the CIF value of the material, determined
pursuant to the Customs Valuation Agreement; or
(b) for materials acquired within the territory of the Party where the good is
produced, the earliest ascertainable price paid or payable for the non-
originating materials in the territory of that Party, determined for
domestic transactions pursuant to the Customs Valuation Agreement,
mutatis mutandis.
Rule 12: Calculation of the Value of a Good or Material
1. For the purpose of this Rule, the value of a material is:
(a) for a material imported by the producer of the good, the value of the
material;
(b) for a material acquired in the territory where the good is produced, the
earliest ascertainable price paid or payable for the material; or
(c) for a material that is self-produced, the sum of all expenses incurred in
the production of the material, including general expenses, and an
amount for profit equivalent to the profit added in the normal course of
trade.
2. The value of materials may be adjusted as follows:
(a) for originating materials, the following expenses may be added to the
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value of the material if not included under paragraph 1:
(i) the costs of freight, insurance, packing, and all other costs incurred
in transporting the material within or between the Parties
territories to the location of the producer;
(ii) duties, taxes, and customs brokerage fees on the material paid in
the territory of one or both of the Parties, other than duties and
taxes that are waived, refunded, refundable, or otherwise
recoverable, including credit against duty or tax paid or payable;
and
(iii) the costs of waste and spoilage, where it can be determined,
incurred from the use of the material in the production of the good,
less the value of renewable scrap or by-products; or
(b) for non-originating materials, where included under paragraph 1, the
following expenses may be deducted from the value of the material:
(i) the costs of freight, insurance, packing, and all other costs incurred
in transporting the material within or between the Parties
territories to the location of the producer;
(ii) duties, taxes, and customs brokerage fees on the material paid in
the territory of one or both of the Parties, other than duties and
taxes that are waived, refunded, refundable, or otherwise
recoverable, including credit against duty or tax paid or payable;
(iii) the costs of waste and spoilage, where it can be determined,
incurred from the use of the material in the production of the good,
less the value of renewable scrap or by-products;
(iv) the cost of processing incurred in the territory of one or both of the
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Parties in the production of the non-originating material; and
(v) the cost of originating materials used in the production of the non-
originating material in the territory of one or both of the Parties.
Rule 13: Recording of Costs
For the purposes of this Chapter, all costs shall be recorded and maintained in
accordance with the generally accepted accounting principles applicable in the
territory of the Party in which the good is produced.
Rule 14: Consignment
A good shall be treated as originating provided that the good undergoes no
subsequent production or any other operation in non-Parties, other than unloading,
reloading, storing, repacking, relabelling or any other operation necessary to preserve
it in good condition or to transport the good to the territory of the importing Party.
Rule 15: Declaration of Origin or Certificate of Origin
1. A claim that a good should be treated as originating and accepted as eligible for a
preferential tariff shall be supported by a Declaration of Origin completed by the
exporter or producer as outlined in the Part II on Operational Certification Procedures3.
2. Notwithstanding paragraph 1, Malaysia shall require its exporters or producers
to obtain a Certificate of Origin as outlined in the Part II on Operational Certification
Procedures4. Malaysia may elect to waive the Certificate of Origin requirement and
replace it with the Declaration of Origin requirement at any time.
3. A Declaration of Origin or Certificate of Origin shall remain valid for one year
after the date on which the Declaration of Origin was signed or the Certificate of Origin
was issued.
3 For the purposes of Rule 15, a Declaration of Origin may be completed by an authorised representative on behalf of the exporter or producer. 4 For the purposes of Rule 15, a Certificate of Origin may be obtained by an authorised representative on behalf of the exporter or producer.
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4. For any originating good that has completed customs clearance of a Party on or
after the date of entry into force of this Agreement, each Party shall accept a
Declaration of Origin or a Certificate of Origin that has been completed and signed prior
to that date.
Rule 16: Issuing Authority
1. The Certificate of Origin shall be issued by an Issuing Authority of Malaysia.
Malaysia shall inform Australia of the names and addresses of the Issuing Authority and
shall provide specimen signatures and specimens of the impression of official seals of
the Issuing Authority electronically to Australia.
2. Any change in names, addresses, or official seals shall be promptly informed in
the same manner.
3. Any Certificate of Origin issued by a person not included in the specimen
signatures may not be honoured by the Customs Administration of Australia.
Rule 17: Claim for Preferential Tariff Treatment
1. Subject to Rule 22 (Suspension or Denial of Preferential Tariff Treatment), the
importing Party shall grant preferential tariff treatment to a good imported into its
territory from the other Party, provided that:
(a) the good is an originating good;
(b) the consignment criteria outlined in Rule 14 (Consignment) have been
met; and
(c) the importer claiming preferential tariff treatment has met the
Declaration of Origin or Certificate of Origin requirements specified in
Rule 15 (Declaration of Origin or Certificate of Origin).
2. Notwithstanding paragraph 1, the importing Party may elect to waive the
requirement for a Declaration of Origin or Certificate of Origin or any of the
requirements in Rule 7 on Operational Certification Procedures.
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3. The importing Party shall grant preferential tariff treatment to a good that has
completed customs clearance after the date of entry into force of this Agreement and for
which no preferential tariff treatment was earlier applied, if:
(a) the claim for preferential tariff treatment is made within one year from
the date of payment of customs duties, or such longer period as specified
in the laws, regulations and policies in the importing Party; and
(b) the good has met all the requirements of this Chapter necessary to be
deemed as an originating good.
4. An originating good of a Party imported into the other Party after an exhibition
in the other Party or a non-Party shall continue to qualify as an originating good.
5. Where the origin of the good is not in doubt, the discovery of minor transcription
errors or discrepancies in documentation shall not ipso facto invalidate the Declaration
of Origin or Certificate of Origin, if it does in fact correspond to the goods submitted.
6. For multiple goods declared under the same Declaration of Origin or Certificate
of Origin, a problem encountered with one of the goods listed shall not affect or delay
the granting of preferential tariff treatment and customs clearance of the remaining
goods listed in the Declaration of Origin or Certificate of Origin.
7. The importing Party shall require that an importer promptly makes a corrected
import declaration and pays any owed duties when the importer has reason to believe
that the good does not meet the origin requirements.
Rule 18: Exceptions from Declaration of Origin or Certificate of Origin
A Declaration of Origin or Certificate of Origin shall not be required where the
total customs value of the originating goods does not exceed 200 United States dollars
FOB or the equivalent amount in that Partys currency, or such higher amount as the
Partys may establish, provided that the importation does not form part of one or more
importations that may reasonably be considered to have been undertaken or arranged
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for the purpose of avoiding the requirements of this Chapter.
Rule 19: Records
1. Each Party shall require that:
(a) an exporter shall maintain for five years from the date of the Declaration
of Origin or Certificate of Origin, all records relating to the origin of a good
for which preferential tariff treatment is claimed in the importing Party,
including the Declaration of Origin or Certificate of Origin relevant to the
good, or a copy thereof; and
(b) an importer claiming preferential tariff treatment shall maintain, for five
years after the date of importation of a good, all records relating to the
importation of the good, including the Declaration of Origin or Certificate
of Origin relevant to the good, or a copy thereof.
2. The application for Certificates of Origin and all documents related to such
application shall be retained by the Issuing Authority for five years from the date of
issuance.
3. The records to be maintained pursuant to this Article shall include electronic
records.
Rule 20: Origin Verification
1. The importing Party may verify the eligibility of a good for preferential tariff
treatment in accordance with its laws, regulations and policies.
2. Verification of eligibility for preferential tariff treatment may include either
Party taking the following courses of action:
(a) instituting measures to establish the validity of the Declaration of Origin
or Certificate of Origin;
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(b) issuing written requests for information, to the relevant importers of a
good for which preferential tariff treatment was claimed in the territory
of the importing Party;
(c) requesting the importer to arrange for the supply of records relating to
the production, manufacture or export of the good for which preferential
tariff treatment was claimed in the territory of the importing Party;
(d) requests to the relevant administration of the exporting Party to obtain
the information requested in subparagraph (c); or
(e) visiting the factory or premises of the producer, importer, exporter or any
other party in the territory of a Party associated with the production,
import or export of the good for which preferential tariff treatment was
claimed in the territory of the importing Party, or of the materials used or
consumed in the production of that good.
3. All requests to the relevant administration of the exporting Party in relation to
subparagraph (2)(d) to obtain the information will be subject to the resources
constraints of the relevant administration in the exporting Party.
4. The importing Party shall not visit the factory or premises of any party listed in
subparagraph (2)(e) within the territory of the exporting Party without the prior
consent of that Party.
5. To the extent allowed by its laws, regulations and policies, the exporting Party
shall fully cooperate in any action to verify eligibility and shall require that producers
and exporters cooperate in any action to verify eligibility.
6. Action to verify eligibility for preferential tariff treatment shall be completed and
a decision shall be made within 130 days of the commencement of such action. A
decision as to whether goods are eligible for preferential tariff treatment must be
provided to all relevant parties within 20 days of the decision being made.
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Rule 21: Confidentiality
Any information communicated between the Parties concerned shall be treated
as confidential and shall be used for the verification of Declarations of Origin or
Certificates of Origin purposes only.
Rule 22: Suspension or Denial of Preferential Tariff Treatment
1. Notwithstanding paragraph 1 of Rule 17 (Claim for Preferential Tariff
Treatment), the importing Party may suspend the application of preferential tariff
treatment to a good that is the subject of an origin verification action under Rule 20
(Origin Verification) for the duration of that action, or any part thereof. The importing
Party shall permit the release of the good, subject to lodgement of a security equivalent
to the amount of the MFN duty payable or payment of the MFN duty on that good,
provided that the good is not subject to import prohibition or restriction and there is no
suspicion of fraud.
2. The importing Party may deny a claim for preferential tariff treatment or recover
unpaid duties where:
(a) the good does not meet the requirements of this Chapter;
(b) the producer, exporter or importer of the good fails to comply with any of
the relevant requirements for obtaining preferential tariff treatment; or
(c) action taken under Rule 20 (Origin Verification) failed to verify the
eligibility of the good for preferential tariff treatment.
The Customs Administration of the importing Party shall not reject a Declaration of
Origin or Certificate of Origin only for the reason that the invoice is issued in a non-
Party or by a third-party.
Rule 23: Appeal
The importing Party shall grant the right of appeal in matters relating to
eligibility for preferential tariff treatment to producers, exporters or importers of a
good traded or to be traded between the Parties, in accordance with
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its laws and regulations.
Rule 24: HS Amendments
1. For the purposes of this Chapter, including Appendix B (Product Specific Rules),
the references to tariff classification are to the HS applied in a Party at the time
preference is claimed.
2. The Parties, through the FTA Joint Commission or a relevant subsidiary body,
shall endorse and promptly publish a technical revision to Appendix B (Product Specific
Rules) to reflect each periodic amendment to the HS. The Parties shall determine the
date on which such a revision will come into effect.
3. Paragraph 2 is without prejudice to the rights of the Parties to amend the
Agreement in accordance with Rule 6 (Amendments) of Chapter 21 (Final Provisions).
Rule 25: Consultation and Review
1. The Parties shall consult regularly to ensure that the Rules in this Chapter are
administered effectively, uniformly and consistently in order to achieve the spirit and
objectives of this Chapter.
2. The Government authorities of the Parties shall consult with each other on any
issues that arise concerning origin determination, classification of products or other
matters related to this Chapter with a view to resolving such issues and, where relevant,
inform the importer of the outcome.
3. The Parties, through the FTA Joint Commission or a relevant subsidiary body,
may adopt:
(a) a List of Data Requirements that shall be applied in lieu of the listed data
requirements in the Appendix A; or
(b) other administrative practices consistent with this Agreement to ensure
that the rules of origin are administered in an effective
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and trade facilitating manner.
Any such List of Data Requirements or administrative practices shall be promptly
published and come into effect on the date determined by the Parties through the FTA
Joint Commission or a relevant subsidiary body.
4. The Parties shall commence a review of this Chapter within three years and
submit a final report to the FTA Joint Commission, including any recommendations,
within four years of entry into force of this Agreement.
Rule 26: Action against Fraudulent Acts
When it is suspected that fraudulent acts in connection with the Declaration of
Origin or Certificate of Origin have been committed, the Government authorities
concerned shall cooperate in the exchange of information in accordance with the
Parties respective laws and regulations.
Rule 27: Goods in Transport or Storage
1. In accordance with Rule 17 (Claim for Preferential Tariff Treatment), the
Customs Administration of the importing Party shall grant preferential tariff treatment
for an originating good of the exporting Party which, on the date of entry into force of
this Agreement:
(a) is in the process of being transported from the exporting Party to the
importing Party; or
(b) has not been released from Customs control, including an originating
good stored in a warehouse regulated by the Customs Administration of
the importing Party.
2. In order to make a claim for preferential tariff treatment under paragraph 1, the
importer shall comply with the requirements of Rule 17 (Claim for Preferential Tariff
Treatment).
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Bahagian II/Part II
Procedures and Verification for the
Rules of Origin under the Free Trade Agreement
Malaysia-Australia
For the purpose of implementing the Rules of Origin for the Malaysia-Australia
Free Trade Agreement, the following operational procedures on the issuance of
documentation that goods are originating goods in accordance with the Malaysia-
Australia Free Trade Agreement Rules of Origin shall be followed:
SECTION A
Applicable to Declarations of Origin
Rule 1
The Declaration of Origin may take the form of a declaration on the invoice or
company letterhead. At any time, the Parties may mutually decide to adopt any other
format.
SECTION B
Applicable to Certificates of Origin
Rule 2
For the purpose of determining originating status, the Issuing Authority shall
have the right to call for supporting documentary evidence and/or other relevant
information to carry out any check considered appropriate.
Rule 3
1. The exporter or producer of the good shall apply in writing or by electronic
means to the Issuing Authority requesting a pre-exportation examination of the origin
of the good to be exported.
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2. The result of the examination, subject to review periodically or whenever
appropriate, shall be accepted as the supporting evidence in issuing a Certificate of
Origin for the good to be exported thereafter.
3. Pre-exportation examination need not apply to a good for which, by its nature,
origin can be easily determined.
4. The exporter or producer of the good shall apply for the Certificate of Origin by
providing appropriate supporting documents and other relevant information, proving
that the good to be exported qualifies as originating.
Rule 4
The Issuing Authority shall, to the best of its competence and ability, carry out
proper examination upon each application for the Certificate of Origin to ensure that:
(a) the application and the Certificate of Origin are duly completed and
signed by the authorised signatory;
(b) the good is an originating good in accordance with this Chapter;
(c) the other statements in the Certificate of Origin correspond to supporting
documentary evidence submitted; and
(d) information to meet the data requirements listed in the Appendix A on
Data Requirements is provided for the goods being exported.
Rule 5
1. The Certificate of Origin shall be issued by the relevant Issuing Authorities of the
exporting Party prior to or at the time of exportation or soon thereafter whenever the
products to be exported can be considered originating in that Party within the meaning
of the Malaysia-Australia Free Trade Agreement Rules of Origin.
2. Where a Certificate of Origin has not been issued at the time of exportation or
soon thereafter due to involuntary errors or omissions or other valid causes, the
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Certificate of Origin may be issued retroactively but no longer than one year from the
date of shipment, bearing the words ISSUED RETROACTIVELY.
Rule 6
In the event of theft, loss or destruction of a Certificate of Origin, the exporter or
producer may apply in writing to the Issuing Authority for a certified true copy of the
original to be made on the basis of the export documents in their possession bearing the
endorsement of the words CERTIFIED TRUE COPY. This copy shall bear the date of the
original Certificate of Origin.
SECTION C
Declarations of Origin and Certificates of Origin
Rule 7
1. The Declaration of Origin or Certificate of Origin must contain the data
requirements listed in the Appendix A or in a List of Data Requirements adopted by the
Parties in accordance with paragraph 3 of Rule 25 (Consultation and Review) of Chapter
3 (Rules of Origin) and:
(a) specify that the goods described therein are originating goods of the
exporting Party and meet the requirements of this Chapter;
(b) be made in respect of one or more goods and may include a variety of
goods;
(c) be completed in English; and
(d) be in a printed format or such other medium including electronic format.
2. The Declaration of Origin or Certificate of Origin shall comprise one original.
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Rule 8
Neither erasures nor superimposition shall be allowed on the Declaration of
Origin or Certificate of Origin. Any alteration shall be made by striking out the
erroneous materials and making any addition required. In the case of a Declaration of
Origin, the alteration shall be approved by the person making the declaration. For a
Certificate of Origin, the alteration shall be certified by the Issuing Authority. Unused
spaces shall be crossed out to prevent any subsequent addition.
Rule 9
The original Declaration of Origin or Certificate of Origin shall be submitted to
the Customs Administration of the importing Party when requested by that
Administration.
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Appendix A
Data Requirements
The data to be included in the Declaration of Origin or Certificate of Origin are:
(a) name and details of the exporter/producer;
(b) declaration by the exporter/producer or their authorised representative
that the goods are originating;
(c) description of the goods;
(d) HS Code (6 digits); and
(e) origin conferring criteria.
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Appendix B
Product Specific Rules
Headnotes to the Appendix
1. For the purpose of interpreting the Product Specific Rules set forth in this
Appendix:
(a) section means a section of the Harmonized System;
(b) chapter means a chapter of the Harmonized System;
(c) heading means the first four digits in the tariff classification number
under the Harmonized System; and
(d) subheading means the first six digits in the tariff classification number
under the Harmonized System;
2. This Appendix is set out as follows:
(a) Column 1 Heading;
(b) Column 2 Subheading; and
(c) Column 3 Applicable Product-Specific Rule of Origin.
3. The specific rule, or specific set of rules, that applies to a particular heading or
subheading is set out immediately adjacent to the heading or subheading.
4. Where a tariff heading or subheading is subject to alternative Product Specific
Rules, the rule will be considered to be met if a good satisfies one of the
alternative rules.
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5. Where the Product Specific Rule requires only a regional value content, the final
process of production must be performed within a Party.
6. A requirement of a change in tariff classification applies only to non-originating
materials.
7. Where the change in tariff classification rule expressly excludes a change from
other tariff classifications, the exclusion applies only to non-originating
materials.
8. For the purposes of column 3 of this Appendix:
RVC (40) means that the good must have a regional value content of not less
than 40 per cent as calculated under Rule 11 (Regional Value Content) of First
Schedule (Rules of Origin);
CC means that all non-originating materials used in the production of the good
have undergone a change in tariff classification at the 2-digit level;
CTH means that all non-originating materials used in the production of the good
have undergone a change in tariff classification at the 4-digit level; and
CTSH means that all non-originating materials used in the production of the
good have undergone a change in tariff classification at the 6-digit level.
9. Chapter rules within this Appendix apply to all headings or subheadings within
the indicated chapter unless a specific exclusion is identified.
10. Where a tariff heading or subheading is subject to chapter rules, the rule will be
considered to be met if a good satisfies one of the chapter rules or the alternative
rules.
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Product Specific Rules
SECTION I LIVE ANIMALS; ANIMAL PRODUCTS
(1) Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
Chapter 1 Live animals
01.01 RVC(40) or CTH
01.02 01.06 CC
Chapter 2 Meat and edible meat offal
02.01 02.10 CC
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates
03.01 03.03 CC
03.04 03.05 RVC(40) or CTH
0306.11 - 0306.17 CC or no change in tariff classification is required
provided the good is smoked in the territory of a Party
0306.19 RVC(40) or CTSH or no change in tariff classification is required provided the good is smoked in the territory of a Party
0306.21 0306.27 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0306.29 RVC(40) or CTSH or no change in tariff classification is required provided the good is smoked in the territory of a Party
0307.11 CC
0307.19 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0307.21 CC
0307.29 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
0307.31 CC
0307.39 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0307.41 CC
0307.49 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0307.51 CC
0307.59 0307.60 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0307.71 CC
0307.79 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0307.81 CC
0307.89 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0307.91 RVC(40) or CTSH
0307.99 RVC(40) or CTSH or no change in tariff classification is required provided the good is smoked in the territory of a Party
0308.11 CC
0308.19 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0308.21 CC
0308.29 0308.30 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party
0308.90 RVC(40) or CTSH or no change in tariff classification is required provided the good is smoked in the territory of a Party
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
Chapter 4 Dairy produce; birds' eggs; natural honey;
edible products of animal origin, not elsewhere specified or included
0401.10 - 0406.90 RVC(40) or CTSH
04.07 CC
04.08 04.10 RVC(40) or CC
Chapter 5 Products of animal origin, not elsewhere specified or included
05.01 05.11 CC
SECTION II
VEGETABLE PRODUCTS
Chapter 6 Live trees and other plants; bulbs, roots and the like;
cut flowers and ornamental foliage
0601.10 - 0602.90 RVC(40) or CTSH
06.03 06.04 RVC(40) or CTH
Chapter 7 Edible vegetables and certain roots and tubers
07.01 07.09 CC
0710.10- 0710.80 CC or no change in tariff classification is required
provided that the good is cooked in the territory of the Parties
0710.90 RVC(40) or CC or no change in tariff classification is required provided that the good is cooked in the territory of the Parties
07.11 07.13 RVC(40) or CTH
07.14 CC
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons
0801.11 0801.19 RVC(40) or CC
0801.21 CC
0801.22 RVC(40) or CC
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
0801.31 CC
0801.32 RVC(40) or CC
0802.11 CC
0802.12 RVC(40) or CC
0802.21 CC
0802.22 RVC(40) or CC
0802.31 CC
0802.32 0802.90 RVC(40) or CC
08.03 RVC(40) or CC
08.04 08.10 CC
08.11 RVC(40) or CTH or no change in tariff classification is required provided that the good is cooked in the territory of the Parties
08.12 - 08.14 RVC(40) or CTH
Chapter 9 Coffee, tea, mat and spices
0901.11 RVC(40) or CC
0901.12 0901.90 RVC(40) or CTSH
0902.10 0902.20 RVC(40) or CC
0902.30 0902.40 RVC(40) or CTSH
0903.00 0904.11 RVC(40) or CC
0904.12 RVC(40) or CTSH
0904.21 RVC(40) or CC
0904.22 RVC(40) or CTSH
0905.10 RVC(40) or CC
0905.20 RVC(40) or CTSH
0906.11 0906.19 RVC(40) or CC
0906.20 RVC(40) or CTSH
0907.10 RVC(40) or CC
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
0907.20 RVC(40) or CTSH
0908.11 RVC(40) or CC
0908.12 RVC(40) or CTSH
0908.21 RVC(40) or CC
0908.22 RVC(40) or CTSH
0908.31 RVC(40) or CC
0908.32 RVC(40) or CTSH
0909.21 RVC(40) or CC
0909.22 RVC(40) or CTSH
0909.31 RVC(40) or CC
0909.32 RVC(40) or CTSH
0909.61 RVC(40) or CC
0909.62 RVC(40) or CTSH
0910.11 RVC(40) or CC
0910.12 RVC(40) or CTSH
0910.20 - 0910.30 RVC(40) or CC
0910.91 RVC(40) or CTH
0910.99 RVC(40) or CTSH
Chapter 10 Cereals
10.01 - 10.08 CC
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten
1101.00-1103.19 RVC(40) or CC
1103.20 RVC(40) or CTSH
1105.10 RVC(40) or CC
1105.20 RVC(40) or CTSH
11.06 RVC(40) or CC
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
1107.10 RVC(40) or CC
1107.20 RVC(40) or CTSH
11.08- 11.09 RVC(40) or CC
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
industrial or medicinal plants; straw and fodder
1201.10-1202.41 CC
1202.42 RVC(40) or CC
12.03 CC
12.04 RVC(40) or CC
12.05-12.07 CC
12.08 RVC(40) or CTH
12.09 RVC(40) or CC
1210.10 CC
1210.20 CTSH
12.11-12.13 CC
12.14 RVC(40) or CC
Chapter 13 Lac; gums, resins and other vegetable saps and extracts
13.01 CC
1302.11 - 1302.20 RVC(40) or CC
1302.31 CC
1302.32 1302.39 RVC(40) or CC
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included
14.01 CC
14.04 RVC(40) or CC
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Chapter 15 Animal or vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes
15.01 - 15.06
RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining
1507.10 RVC(40) or CC
1507.90 RVC(40) or CTH
1508.10 RVC(40) or CC
1508.90 RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining
15.09-15.10 RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining
15.11 RVC(40) or CC
1512.11 RVC(40) or CC
1512.19 RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining
1512.21 RVC(40) or CC
1512.29 RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining
15.13 RVC(40) or CC
15.14 RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining
1515.11 RVC(40) or CC
1515.19 RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining
1515.21 RVC(40) or CC
1515.29-1522.00 RVC(40) or CC or no change in tariff classification is
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
required provided that the good is produced by refining
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
16.01-16.05 RVC(40) or CC
Chapter 17 Sugars and sugar confectionery
17.01 RVC(40) or CC
17.02-17.04 RVC(40) or CTH
Chapter 18 Cocoa and cocoa preparations
18.01-18.02 RVC(40) or CC
18.03-18.05 RVC(40) or CTH
1803.10-1806.20 RVC(40) or CTH
1806.31 RVC(40) or CTSH
1806.32 RVC(40) or CTH
1806.90 RVC(40) or CTSH
Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products
19.01-19.04 RVC(40) or CC
19.05 RVC(40) or CTH
Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants
20.01-20.06 RVC(40) or CC
20.07 RVC(40) or CTH
20.08-20.09 RVC(40) or CC
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
Chapter 21 Miscellaneous edible preparations
21.01-21.02 RVC(40) or CC
2103.10 RVC(40) or CTH
2103.20 RVC(40) or CTSH
2103.30 RVC(40) or CTH
2103.90 RVC(40) or CTSH
2104.10 -2104.20 RVC(40) or CTSH
21.05 RVC(40) or CTH
2106.10 -2106.90 RVC(40) or CTSH
Chapter 22 Beverages, spirits and vinegar
22.01-22.03 RVC(40) or CC
2204.10 RVC(40) or CTSH
2204.21 RVC(40) or CTSH except from subheading 2204.29
2204.29 RVC(40) or CTSH except from subheading 2204.21
2204.30 CTSH
22.05 - 22.07 RVC(40) or CTH
2208.20-2208.70 RVC(40) or CTH
2208.90 RVC(40) or CTSH
22.09 RVC(40) or CTH
Chapter 23 Residues and waste from the food industries; prepared animal fodder
23.01 RVC(40) or CC
23.02 RVC(40) or CTH
23.03 RVC(40) or CC
23.04 - 23.09 RVC(40) or CTH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
Chapter 24 Tobacco and manufactured tobacco substitutes
24.01 RVC(40) or CC
24.02 - 24.03 RVC(40) or CTH
SECTION V
MINERAL PRODUCTS
Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
25.01 - 25.22 RVC(40) or CTH
2523.10
RVC(40) or CTH
2523.21 RVC(40) or CTSH except from subheadings 2523.29 through 2523.90
2523.29 RVC(40) or CTSH except from subheadings 2523.21,2523.30 through 2523.90
2523.30-2523.90 RVC(40) or CTH
25.24-25.30 RVC(40) or CTH
Chapter 26 Ores, slag and ash
26.01-26.18 RVC(40) or CTH
26.19-26.21 CTH
Chapter 27 Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes
27.01 - 27.06 RVC(40) or CTH
2707.10 RVC(40) or CTH or a change to subheading 2707.10 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction.
2707.20 RVC(40) or CTH or a change to subheading 2707.20 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction.
2707.30 RVC(40) or CTH or a change to subheading 2707.30 from any other subheading provided that the good
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
resulting from such a change is the product of a chemical reaction.
2707.40 RVC(40) or CTH or a change to subheading 2707.40 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction.
2707.50 RVC(40) or CTH or a change to subheading 2707.50 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction.
2707.91 RVC(40) or CTH or a change to subheading 2707.91 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction.
2707.99 RVC(40) or CTH or a change to subheading 2707.99 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction.
27.08 - 27.09 RVC(40) or CTH
27.10 RVC(40) or CTH or a change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation.
27.11 27.15 RVC(40) or CTH
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Section VI Note: Chemical Reaction Origin Rule Any good of Chapters 28 to 38 that is the product of a chemical reaction shall be considered to be an originating good if the chemical reaction occurred in the territory of the Parties. Notwitstanding any of the line-by-line rules, the chemical reaction rule may be applied to any good classified in the above chapters. Note: For purposes of this section, a "chemical reaction" is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
forming new intramolecular bonds, or by altering the spatial arrangement of the molecule. The following are not considered to be chemical reactions for the purposes of determining whether a product is an originating good: dissolving in water or other solvents; (b)the elimination of solvents including solvent water; or (c)the addition or elimination of water of crystallization. Notwithstanding any of the line-by-line rules, the "chemical reaction" rule may be applied to any good classified in the above chapters, where applicable.
Purification Origin Rule For the purposes of Chapters 28 to 35 and Chapter 38, purification is considered to be origin conferring provided that one of the following criteria is satisfied: purification of a good resulting in the elimination of 80 percent based of the content of existing impurities; or the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: (i)pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances; (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; (iii) elements and components for use in micro-elements; (iv) specialized optical uses; (v) non toxic uses for health and safety; (vi) biotechnical use; (vii) carriers used in a separation process; or (viii) nuclear grade uses.
Mixtures and Blends Origin Rule For the purposes of Chapters 30 and 31, heading 3302, subheading 3502.20, headings 3506, 3507 and 3707, the deliberate and proportionally controlled mixing or blending (including dispersing) of materials 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 is considered to be origin conferring.
Change in Particle Size Origin Rule For the purposes of Chapters 30 and 31:
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
the deliberate and controlled reduction in particle size of a good, other than by merely crushing (or pressing) resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered to be origin conferring; or (b)the deliberate and controlled modification in particle size of a good, other than by merely pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered to be origin conferring.
Standards Materials Origin Rule For the purposes of Chapters 28 to32, 35 and 38, the production of standards materials is considered to be origin conferring. For the purposes of this rule "standards materials"(including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer.
Isomer Separation Origin Rule For the purposes of Chapters 28 t0 32 and 35, the isolation or separation of isomers from mixtures of isomers is to be considered origin conferring.
Separation prohibition A non-originating material/component will not be deemed to have satisfied all applicable requirements of these rules by reason of a change from one classification to another merely as the result of the separation of one or more individual materials or components from a man-made mixture unless the isolated material/component, itself, also underwent a chemical reaction.
2801.10 - 2801.30 RVC(40) or CTSH
28.02 28.03 RVC(40) or CTH
2804.10 - 2804.90 RVC(40) or CTSH
28.05 RVC(40) or CTH
2806.10 - 2806.20 RVC(40) or CTSH
28.07 28.08 RVC(40) or CTH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
2809.10 - 2809.20 RVC(40) or CTSH
28.10 RVC(40) or CTH
2811.11 - 2813.90 RVC(40) or CTH
28.14 RVC(40) or CTH
2815.11 RVC(40) or CTSH, except from subheading 2815.12
2815.12 RVC(40) or CTSH, except from subheading 2815.11
2815.20- 2815.30 RVC(40) or CTSH
2816.10 - 2816.40 RVC(40) or CTSH
28.17 RVC(40) or CTH
2818.10 - 2821.20 RVC(40) or CTSH
28.22 28.23 RVC(40) or CTH
28.24 28.44 RVC(40) or CTSH
28.45 RVC(40) or CTH
2846.10 - 2846.90 RVC(40) or CTSH
28.47 28.48 RVC(40) or CTH
2849.10 - 2849.90 RVC(40) or CTSH
28.50 RVC(40) or CTH
2852.10-2852.90 RVC(40) or CTSH
28.53 RVC(40) or CTH
Chapter 29 Organic chemicals
2901.10 - 2907.29 RVC(40) or CTSH
29.08 RVC(40) or CTH
2909.11-2910.90 RVC(40) or CTSH
29.11 RVC(40) or CTH
2912.11-2912.60 RVC(40) or CTSH
29.13 RVC(40) or CTH
2914.11-2918.99 RVC(40) or CTSH
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Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
29.19 RVC(40) or CTH
2920.11-2926.90 RVC(40) or CTSH
29.2729.28 RVC(40) or CTH
2929.10-2934.99 RVC(40) or CTSH
29.35 RVC(40) or CTH
2936.21-2936.90 RVC(40) or CTSH
29.37 29.42 RVC(40) or CTH
Chapter 30 Pharmaceutical products
3001.20 - 3005.90 RVC(40) or CTSH
3006.10 - 3006.91 RVC(40) or CTSH
3006.92 CTSH
Chapter 31 Fertilisers
31.01 RVC(40) or CTSH
3102.10 - 3104.90 RVC(40) or CTSH
3105.10 RVC(40) or CC
3105.20 - 3105.90 RVC(40) or CTSH
Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments
and other colouring matter; paints and varnishes; putty and other mastics; inks
3201.10 - 3202.90 RVC(40) or CTSH
32.03 RVC(40) or CTH
3204.11 - 3204.17 RVC(40) or CTSH
3204.19 RVC(40) or CTSH, except from subheadings 3204.11 through 3204.17
3204.20 - 3204.90 RVC(40) or CTSH
32.05 RVC(40) or CTH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
3206.11 RVC(40) or CTSH, except from subheading 3206.19
3206.19 RVC(40) or CTSH, except from subheading 3206.11
3206.20-3209.90 RVC(40) or CTSH
32.10 32.11 RVC(40) or CTH
3212.10-3212.90 RVC(40) or CTSH
32.13 RVC(40) or CTH
3214.10-3214.90 RVC(40) or CTSH
32.15 RVC(40) or CTH
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
3301.12 3301.90 RVC(40) or CTSH
33.02 RVC(40) or CTH
33.03 RVC(40) or CTH, except from subheading 3302.90
3304.10 3307.90 RVC(40) or CTSH
Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations,
artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
34.01 RVC(40) or CTH
3402.11-3402.20 RVC(40) or CTSH
3402.90 RVC(40) or CTH
3403.11-3405.90 RVC(40) or CTSH
34.06-34.07 RVC(40) or CTH
Chapter 35 Albuminoidal substances; modifiedstarches; glues; enzymes
3501.10 - 3502.90 RVC(40) or CTSH
35.03 35.04 RVC(40) or CTH
3505.10 - 3505.20 RVC(40) or CTSH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
3506.10 RVC(40) or CTSH, except from subheading 3501.90 or heading 3503
3506.91-3506.99 RVC(40) or CTSH
35.07 RVC(40) or CTH
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys;
certain combustible preparations
36.01 36.06 RVC(40) or CTH
Chapter 37 Photographic or cinematographic goods
37.01 37.06 RVC(40) or CTH
3707.10 - 3707.90 RVC(40) or CTSH
Chapter 38 Miscellaneous chemical products
3801.10 - 3801.90 RVC(40) or CTSH
38.02 38.05 RVC(40) or CTH
3806.10 - 3806.90 RVC(40) or CTSH
38.07 RVC(40) or CTH
3808.50 - 3808.99 RVC(40) or CTSH provided that at least 50 per cent
by weight of the active ingredient or ingredients is originating
3809.10-3809.93 RVC(40) or CTSH
38.10 38.22 RVC(40) or CTH
3823.11 - 3824.90 RVC(40) or CTSH
38.2538.26 CTH
SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Chapter 39 Plastics and articles thereof
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
39.01 39.14 RVC(40) or CTH
39.15 CTH
3916.10-3918.90 RVC(40) or CTSH
39.19 RVC(40) or CTH
3920.10-3921.90 RVC(40) or CTSH
39.22 39.25 RVC(40) or CTH
39.26 CTH
Chapter 40 Rubber and articles thereof
4001.10 CC
4001.21-4001.30 RVC(40) or CTSH
4002.11-4002.70 CTH
4002.80-4002.99 RVC(40) or CTH or CTSH provided that the regional
rubber content is no less than 40 per cent by weight of the total rubber content
40.03 RVC(40) or CTH
40.04 CTH
40.05 40.14 RVC(40) or CTH
40.15 CTH
40.1640.17 RVC(40) or CTH
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Chapter 41 Raw hides and skins (other than furskins) and leather
41.0141.03 CTH
41.0441.06 RVC(40) or CTH or CTSH provided that the regional
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
rubber content is no less than 40 per cent by weight of the total rubber content
41.0741.14 CTH
4115.10-4115.20 CTSH
Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags
and similar containers; articles of animal gut (other than silk-worm gut)
42.01 RVC(40) or CTH
42.02 RVC(40) or CC
42.03 42.06 CTH
Chapter 43 Furskins and artificial fur; manufactures thereof
43.01 43.02 RVC(40) or CTH
4303.10 CTH
4303.90 RVC(40) or CTH
43.04 CTH
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Chapter 44 Wood and articles of wood; wood charcoal
44.01 44.21 RVC(40) or CTH
Chapter 45 Cork and articles of cork
45.01 45.04 RVC(40) or CTH
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and
wickerwork
46.01 46.02 RVC(40) or CTH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
4701.00-4703.19 RVC(40) or CTH
4703.21 - 4703.29 RVC(40) or CTSH
4704.11 - 4704.19 RVC(40) or CTH
4704.21 - 4704.29 RVC(40) or CTSH
47.05 47.07 RVC(40) or CTH
Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
48.01 48.07 RVC(40) or CTH
4808.10 RVC(40) or CTH
4808.40 RVC(40) or CTH, except from heading 4804
4808.90 RVC(40) or CTH
48.09-4814 RVC(40) or CTH
4816 RVC(40) or CTH, except from heading 4809
4817-48.22 RVC(40) or CTH
4823.20 RVC(40) or CTH, except from subheading 4805.40
4823.40-4823.70 RVC(40) or CTH
Chapter 49 Printed books, newspapers, pictures and other products of the printing industry;
manuscripts, typescripts and plans
49.01 49.11 RVC(40) or CTH
SECTION XI
TEXTILES AND TEXTILE ARTICLES
Chapter 50 Silk
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
50.01 50.02
CC
50.03 50.06
CTH
50.07 CTH or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
51.01 51.03 CC
51.04 CTH
51.05 CC
51.06 51.10 CTH
51.11 51.13 CTH or a change from fabric that is constructed but
not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
Chapter 52 Cotton
52.01 CC
52.02 CTH
52.03 CC
52.04 52.07 CTH
52.08 52.12 CTH or a change from fabric that is constructed but
not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
5301.10 5301.29 CC
5301.30 CTSH
5302.10 CC
5302.90 CTSH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
5303.10 CC
5303.90 CTSH
53.05 53.08 CTH
53.09 53.11 CTH or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
Chapter 54 Man-made filaments; strip and the like of man-made textile materials
54.01 54.06 CC
54.0754.08 CTH or a change from fabric that is constructed but
not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
Chapter 55 Man-made staple fibres
55.01 55.04 CC
55.05 CTH
55.06 55.07 CC
55.08 55.11 CTH
55.12 55.16 CTH or a change from fabric that is constructed but
not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes
and cables and articles thereof
56.01 56.02 CC
56.03 CC or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
56.04 56.09 CC
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
Chapter 57 Carpets and other textile floor coverings
57.01 57.03 CTH
57.04 CTH, except from heading 5602
57.05 CTH
Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
58.01 58.02
CC or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
58.03 58.08 CC
58.09
CC or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
58.10-58.11 CC
Chapter 59 Impregnated, coated, covered or laminated textile fabrics;
textile articles of a kind suitable for industrial use
59.01 59.11
CC
Chapter 60 Knitted or crocheted fabrics
60.01 60.06
CC or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted
61.01 61.17 CC
Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted
62.01 62.17 CC
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
Chapter 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags
63.01 63.04 CC provided that where the starting material is fabric, the fabric was greige fabric that is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
63.05 63.06 CC
6307.10 CC, except from headings 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407, 5408, 5512 through 5516, 5603, 5801, 5802, 5806, 5903 or 6001 through 6006
6307.20 - 6307.90 CC provided that where the starting material is fabric, the fabric was greige fabric that is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable
63.08 63.10 CTH
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND
ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Chapter 64 Footwear, gaiters and the like; parts of such articles
64.01 64.05
CTH
64.06
CC
Chapter 65 Headgear and parts thereof
65.01 65.07
CTH
Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts
thereof
66.01 66.02
RVC(40) or CTH
66.03 RVC(40) or CC
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
Chapter 67 Prepared feathers and down and articles made of feathers or of down;
artificial flowers; articles of human hair
67.01
RVC(40) or CTH
67.02 67.03
RVC(40) or CC
67.04
RVC(40) or CTH
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials
68.01 68.11 RVC(40) or CTH
6812.80-6812.91 RVC(40) or CTSH
6812.92 RVC(40) or CTSH, except from subheading 6812.93
6812.93 RVC(40) or CTSH, except from subheading 6812.92
6812.99 RVC(40) or CTSH
68.13 68.14 RVC(40) or CTH
6815.10 RVC(40) or CTSH
6815.20-6815.99 RVC(40) or CTH
Chapter 69 Ceramic products
69.01 69.07
RVC(40) or CTH
69.08
RVC(40) or CC
69.09 69.14
RVC(40) or CTH
Chapter 70 Glass and glassware
70.01 70.08 RVC(40) or CTH
7009.10 7009.92 RVC(40) or CTH
70.10 70.20 RVC(40) or CTH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION
JEWELLERY; COIN
Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
71.01 CC, except from heading 0307
7102.10 - 7102.21 RVC(40) or CC
7102.29 RVC(40) or CTSH
7102.31 RVC(40) or CC
7102.39 RVC(40) or CTSH
7103.10 RVC(40) or CC
7103.91 - 7103.99 RVC(40) or CTSH
7104.10 - 7104.20 RVC(40) or CTH
7104.90 RVC(40) or CTSH
71.05 RVC(40) or CTH
71.06 71.07 RVC(40) or CC
7108.11-7108.12 RVC(40) or CC
7108.13 RVC(40) or CTSH
7108.20 RVC(40) or CC
71.09 71.11 RVC(40) or CC
71.12 CTH
71.13 71.18 RVC(40) or CTH
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Chapter 72
Iron and steel
72.01 72.03 RVC(40) or CTH
72.04 CTH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
72.05 72.06 RVC(40) or CTH
72.07 RVC(40) or CTH, except from heading 7206
72.08 RVC(40) or CTH, except from heading 7207
72.09 RVC(40) or CTH, except from headings 7208 or 7211
72.10 RVC(40) or CTH, except from headings 7208, 7209 or 7211
72.11 RVC(40) or CTH, except from headings 7208 or 7209
72.12 RVC(40) or CTH, except from headings 7208 through 7211
72.13 RVC(40) or CTH
72.14 RVC(40) or CTH, except from heading 7213
72.15 RVC(40) or CTH, except from headings 7213 or 7214
72.16 RVC(40) or CTH, except from headings 7208 through 7215
72.17 RVC(40) or CTH, except from headings 7213 through 7215
72.18 RVC(40) or CTH
7219.11-7219.24 RVC(40) or CTH
7219.31-7219.90 RVC(40) or CTSH
72.20 RVC(40) or CTH, except from heading 7219
72.21 72.25 RVC(40) or CTH
72.26 RVC(40) or CTH, except from heading 7225
72.27 RVC(40) or CTH, except from heading 7228
72.28 RVC(40) or CTH, except from heading 7227
72.29 RVC(40) or CTH, except from headings 7227 or 7228
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
Chapter 73 Articles of iron or steel
73.01 73.06 RVC(40) or CTH
73.07 RVC(40) or CC
73.08-73.20 RVC(40) or CTH
7321.11 - 7321.89 RVC(40) or CTSH
7321.90 RVC(40) or CTH
73.22 73.26 RVC(40) or CTH
Chapter 74 Copper and articles thereof
74.01 74.03 RVC(40) or CTH
74.04 CTH
74.05 74.07 RVC(40) or CTH
74.08 RVC(40) or CTH, except from heading 7407
74.0974.18 RVC(40) or CTH
7419.10 RVC(40) or CTH
7419.91-7419.99 RVC(40) or CTSH
Chapter 75 Nickel and articles thereof
75.01 75.02 RVC(40) or CTH
75.03 CTH
75.04 75.06 RVC(40) or CTH
7507.11 - 7508.90 RVC(40) or CTSH
Chapter 76 Aluminium and articles thereof
76.01 RVC(40) or CTH
76.02 CTH
76.03 76.04 RVC(40) or CTH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
76.05 RVC(40) or CTH, except from heading 7604
76.06 76.13 RVC(40) or CTH
7614.10 RVC(40) or CTH
7614.90 RVC(40) or CTH, except from heading 7605
76.15 RVC(40) or CTH
7616.10 RVC(40) or CTH
7616.91-7616.99 RVC(40) or CTSH
Chapter 78 Lead and articles thereof
78.01 RVC(40) or CTH
78.02 CTH
78.04 78.06 RVC(40) or CTH
Chapter 79 Zinc and articles thereof
79.01 RVC(40) or CTH
79.02 CTH
79.0379.07 RVC(40) or CTH
Chapter 80 Tin and articles thereof
80.01 RVC(40) or CTH
80.02 CTH
80.03 80.07 RVC(40) or CTH
Chapter 81 Other base metals; cermets; articles thereof
8101.10 - 8101.96 RVC(40) or CTSH
8101.97 CTSH
8101.99 RVC(40) or CTSH
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(1)
Heading
(2) Sub Heading
(3) Applicable Product-Specific Rule of Origin
8102.10-8102.96 RVC(40) or CTSH
8102.97 CTSH
8102.99 RVC(40) or CTSH
8103.20 RVC(40) or CTSH
8103.30 CTSH
8103.90 RVC(40) or CTSH
8104.11-8104.19 RVC(40) or CTSH
8104.20 CTSH
8104.30-8104.90 RVC(40) or CTSH
8105.20 RVC(40) or CTSH
8105.30 CTSH
8105.90 RVC(40) or CTSH
81.06 RVC(40) or CTH
8107.20 RVC(40) or CTSH
8107.30 CTSH
8107.90 RVC(40) or CTSH
8108.20 RVC(40) or CTSH
8108.30 CTSH
8108.90 RVC(40) or CTSH
8109.20 RVC(40) or C
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