Free Trade Agreement Between
the Government of Canada and the Government of the Republic of Costa Rica
Chapter 4

[Chapters 1-3 > 4 > 5-15 ]

Chapter IV: Rules of Origin 

Article IV.1                        Originating Goods 

Except as otherwise provided in this Chapter, a good shall originate in the territory of a Party where: 

(a) the good is wholly obtained or produced entirely in the territory of one or both of the Parties, as defined in Article IV.15; 
(b) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification as set forth in Annex IV.1 (Specific Rules of Origin) as a result of production occurring entirely in the territory of one or both of the Parties, or the good otherwise satisfies the applicable requirements of that Annex where no change in tariff classification is required, and the good satisfies all other applicable requirements of this Chapter; 
(c) the good is produced entirely in the territory of one or both of the Parties exclusively from originating materials; or 
(d) except for a good of Chapter 39 or Chapter 50 through 63 or except as provided in Annex IV.1 (Specific Rules of Origin), the good is produced entirely in the territory of one or both of the Parties but one or more of the non-originating materials used in the production of the good cannot undergo a change in tariff classification because both the good and the non-originating materials are classified in the same subheading, or heading that is not further subdivided into subheadings, provided that the regional value-content of the good, determined in accordance with Article IV.2, is not lower than 35 per cent when the transaction value method is used, or 25 per cent when the net cost method is used, and the good meets the other applicable requirements of this Chapter. 

Article IV.2                       Regional Value-content 

1. Except as provided in paragraph 5, each Party shall provide that the regional value content of a good shall be calculated, at the choice of the exporter or producer of the good, on the basis of either the transaction value method set out in paragraph 2 or, for an automotive good of subheading 8407.31 through 8407.34 or heading 87.01 through 87.08, the net cost method set out in paragraph 3. 

2. Each Party shall provide that an exporter or producer may calculate the regional value content of a good on the basis of the following transaction value method: 

RVC = TV - VNM x 100 
                   TV 

where: 

RVC is the regional value content, expressed as a percentage; 

TV is the transaction value of the good, adjusted to an F.O.B. basis; and 

VNM is the value of non-originating materials used by the producer in the production of the good, in accordance with paragraph 6 of this Article. 

3. Each Party shall provide that an exporter or a producer may calculate the regional value content of an automotive good of subheading 8407.31 through 8407.34 or heading 87.01 through 87.08 on the basis of the following net cost method: 

RVC = NC - VNM x 100 
                    NC 

where: 

RVC is the regional value content, expressed as a percentage; 

NC is the net cost of the good; and 

VNM is the value of non-originating materials used by the producer in the production of the good, in accordance with paragraph 6 of this Article. 

4. The value of non-originating materials used by the producer in the production of a good shall not, for purposes of calculating the regional value content of the good under paragraph 2 or 3, include the value of non-originating materials used to produce originating materials that are subsequently used in the production of the good. ¹ 

5. For purposes of calculating the net cost of a good under paragraph 3, the producer of the good may: 

(a) calculate the total cost incurred with respect to all goods produced by that producer, subtract any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs, as well as non-allowable interest costs that are included in the total cost of all such goods, and then reasonably allocate the resulting net cost of those goods to the good; 
(b) calculate the total cost incurred with respect to all goods produced by that producer, reasonably allocate the total cost to the good, and then subtract any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and non-allowable interest costs that are included in the portion of the total cost allocated to the good; or 
(c) reasonably allocate each cost that forms part of the total cost incurred with respect to the good so that the aggregate of these costs does not include any sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs, or non-allowable interest costs. ² 

6. Except as provided in paragraph 7, the value of a material used in the production of a good shall: 

(a) be the transaction value of the material determined in accordance with Article 1 of the Customs Valuation Agreement; 
(b) in the event that there is no transaction value or the transaction value of the material is unacceptable under Article 1 of the Customs Valuation Agreement, be determined in accordance with Articles 2 through 7 of the Customs Valuation Agreement; 
(c) where not covered under subparagraph (a) or (b), include freight, insurance, packing and all other costs incurred in transporting the material to the place of importation; or 
(d) in the case of a domestic transaction, be determined in accordance with the principles of the Customs Valuation Agreement in the same manner as an international transaction, with such modifications as may be required by the circumstances. 

7. The value of an intermediate material shall be: 

(a) the total cost incurred with respect to all goods produced by the producer of the good that can be reasonably allocated to that intermediate material; or 
(b) the sum of all costs that comprise the total cost incurred with respect to that intermediate material that can be reasonably allocated to that intermediate material. 

8. The value of an indirect material shall be based on the Generally Accepted Accounting Principles applicable in the territory of the Party in which the good is produced. 

Article IV.3                           Accumulation 

For purposes of determining whether a good is an originating good, the production of the good in the territory of one or both of the Parties by one or more producers shall, at the choice of the exporter or producer of the good for which preferential tariff treatment is claimed, be considered to have been performed in the territory of either of the Parties by that exporter or producer, provided that: 

(a) all non-originating materials used in the production of the good undergo an applicable tariff classification change set forth in Annex IV.1 (Specific Rules of Origin), and the good satisfies any applicable regional value content requirement, entirely in the territory of one or both of the Parties; and 
(b) the good satisfies all other applicable requirements of this Chapter. 

Article IV.4                           De Minimis 

1. Except as provided in paragraphs 2 and 3, a good shall be considered to be an originating good if the value of all non-originating materials used in the production of the good that do not undergo an applicable change in tariff classification set out in Annex IV.1 (Specific Rules of Origin) is not more than 10 per cent of the transaction value of the good, adjusted to an F.O.B. basis, provided that: 

(a) if the good is subject to a regional value-content requirement, the value of such non-originating materials shall be taken into account in calculating the regional value content of the good; and 
(b) the good satisfies all other applicable requirements of this Chapter. 

2. Except as specified in a product-specific rule of origin of Annex IV.1 (Specific Rules of Origin) applicable to a good, paragraph 1 does not apply to a non-originating material used in the production of a good of Chapter 1 through 24 of the Harmonized System unless the non-originating material is provided for in a different subheading from the good for which origin is being determined under this Article. 

3. A good of Chapter 50 through 63 of the Harmonized System that is not originating because certain fibres or yarns used in the production of the component of the good that determines the tariff classification of the good do not undergo an applicable change in tariff classification set out in Annex IV.1 (Specific Rules of Origin), shall nonetheless be considered as originating if the total weight of all such fibres or yarns in that component is not more than 10 per cent of the total weight of that component. ³ 

Article IV.5           Fungible Goods and Materials 

For purposes of determining whether a good is an originating good: 

(a) where originating and non-originating fungible materials are used in the production of a good, the determination of whether the materials are originating need not be made through the identification of any specific fungible material, but may be determined on the basis of any of the inventory management methods set out in Annex IV.5 (Inventory Management Methods); and
(b) where originating and non-originating fungible goods are physically combined or mixed in inventory and, prior to their exportation, do not undergo any production or any other operation in the territory of the Party in which they were physically combined or mixed in inventory, other than unloading, reloading, or any other operation necessary to preserve the goods in good condition or to transport the goods for exportation to the other Party’s territory, the determination may be made on the basis of any of the inventory management methods set out in Annex IV.5 (Inventory Management Methods). 

Article IV.6           Sets or Assortments of Goods 

1. Except as provided in Annex IV.1 (Specific Rules of Origin), a set or assortment as defined in Rule 3 of the General Rules for the Interpretation of the Harmonized System, shall be considered as originating, provided that: 

(a) all the component products, including packaging materials and containers, are originating; or
(b) where the set or assortment contains non-originating component products, including packaging materials and containers:

(i) at least one of the component products, or all the packaging materials and containers for the set, is originating; and 
(ii) the regional value content of the set or assortment is not less than 50 per cent under the transaction value method.

2. For purposes of subparagraph 1(b), the value of packaging materials and containers for the set shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the set. 

Article IV.7           Accessories, Spare Parts and Tools 

Accessories, spare parts and tools delivered with the good that form part of the good's standard accessories, spare parts or tools, shall be considered as originating if the good originates and shall be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification set out in Annex IV.1 (Specific Rules of Origin), provided that: 

(a) the accessories, spare parts and tools are not invoiced separately from the good, whether or not each is listed or detailed on the invoice; 
(b) the quantities and value of the accessories, spare parts or tools are customary for the good; and 
(c) if the good is subject to a regional value content requirement, the value of the accessories, spare parts or tools 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. 

Article IV.8           Indirect Materials 

An indirect material shall be considered as originating without regard to where it is produced. 

Article IV.9           Packaging Materials and Containers for Retail Sale 

Packaging materials and containers in which a good is packaged for retail sale shall, if classified with the good, be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification set out in Annex IV.1 (Specific Rules of Origin) and, if the good is subject to a regional value content requirement, the value of such packaging materials and containers 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. 

Article IV.10          Packing Materials and Containers for Shipment 

Packing materials and containers in which a good is packed for shipment shall be disregarded in determining whether: 

(a) the non-originating materials used in the production of the good undergo an applicable change in tariff classification set out in Annex IV.1 (Specific Rules of Origin); and 
(b) the good satisfies a regional value-content requirement. 

Article IV.11           Transshipment 

A good shall not be considered to be an originating good by reason of having undergone production that satisfies the requirements of Article IV.1 if, subsequent to that production, the good: 

(a) undergoes further production or any other operation outside the territories of  the Parties, other than unloading, reloading or any other operation necessary to preserve it in good condition or to transport the good to the territory of a Party;
(b) does not remain under customs control while outside the territories of the Parties; or 
(c) enters into trade or consumption in the territory of a non-Party. 

Article IV.12           Non-Qualifying Operations 

Except for sets of Article IV.6 or of Annex IV.1 (Specific Rules of Origin) or except as specified in a product-specific rule of origin of Annex IV.1 (Specific Rules of Origin) applicable to the good, a good shall not be considered to be an originating good merely by reason of : 

(a) disassembly of the good into its parts; 
(b) a change in the end use of the good; 
(c) the mere separation of one or more individual materials or components from an artificial mixture; 
(d) mere dilution with water or another substance that does not materially alter the characteristics of the good; 
(e) removal of dust or damaged parts from, oiling, or applying anti-rust paint or protective coatings to, the good; 
(f) testing or calibration, division of loose shipments, grouping into packages, or attaching identifying labels, markings or signs to the good or its packaging; or 
(g) packaging or repackaging of the good. 

Article IV.13           Interpretation and Application 

For purposes of this Chapter: 

(a) the basis for tariff classification in this Chapter is the Harmonized System ⁴
(b) where applying Article IV.1(d), the determination of whether a heading or subheading under the Harmonized System provides for both a good and the materials that are used in the production of the good shall be made on the basis of the nomenclature of the heading or subheading and the relevant Section or Chapter Notes, in accordance with the General Rules for the Interpretation of the Harmonized System; 
(c) in applying the Customs Valuation Agreement under this Chapter:

(i) the principles of the Customs Valuation Agreement shall apply to domestic transactions, with such modifications as may be required by the circumstances, as would apply to international transactions; 
(ii) the provisions of this Chapter shall take precedence over the Customs Valuation Agreement to the extent of any difference; and 
(iii) the definitions in Article IV.15 shall take precedence over the definitions in the Customs Valuation Agreement to the extent of any difference; and

(d) all costs referred to in this Chapter 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.

Article IV.14           Consultation and Modifications 

1. The Parties shall consult regularly to ensure that this Chapter is administered effectively, uniformly and consistently with the spirit and objectives of this Agreement, and shall cooperate in the administration of this Chapter in accordance with Chapter V (Customs Procedures). 

2. Should problems arise between the Parties concerning the interpretation of the provisions of this Chapter, the Parties agree to consult with each other on the establishment and implementation, through their respective laws or regulations, of Uniform Regulations regarding the interpretation, application and administration of this Chapter. 

3. A Party that considers that this Chapter requires modification to take into account developments in production processes or other matters may submit a proposed modification along with supporting rationale and any studies to the other Party for consideration and any appropriate action under Chapter III (National Treatment and Market Access of Goods). 

Article IV.15           Definitions 

For purposes of this Chapter: 

F.O.B. means free on board, regardless of the mode of transportation, at the point of direct shipment by the seller to the buyer; 

fungible goods or fungible materials means goods or materials that are interchangeable for commercial purposes and whose properties are essentially identical; 

Generally Accepted Accounting Principles means the principles used in the territory of each Party, which provide substantial authorized support with regard to the recording of income, costs, expenses, assets and liabilities involved in the disclosure of information and preparation of financial statements. These indicators may be broad guidelines of general application, as well as those standards, practices and procedures usually employed in accounting; 

goods wholly obtained or produced entirely in the territory of one or both of the Parties means: 

(a) minerals and other non-living natural resources extracted in or taken from the territory of one or both of the Parties; 
(b) vegetable goods harvested in the territory of one or both of the Parties; 
(c) live animals born and raised entirely in the territory of one or both of the Parties; 
(d) goods obtained from live animals in the territory of one or both of the Parties; 
(e) goods obtained from hunting or fishing in the territory of one or both of the Parties; 
(f) goods (fish, shellfish and other marine life) taken from the sea, seabed or subsoil outside the territory of one or both of the Parties by a vessel registered, recorded or listed with a Party, or leased by a company established in the territory of a Party, and entitled to fly its flag or by a vessel not exceeding 15 tons gross tonnage that is licensed by a Party; 
(g) goods produced on board a factory ship from the goods referred to in subparagraph (f), provided such factory ship is registered, recorded or listed with a Party, or leased by a company established in the territory of a Party, and entitled to fly its flag; 
(h) goods, other than fish, shellfish and other marine life, taken or extracted from the seabed or the subsoil of the continental shelf or the exclusive economic zone of either of the Parties; 
(i) goods, other than fish, shellfish and other marine life, taken or extracted from the seabed or the subsoil, in the area outside the continental shelf and the exclusive economic zone of either of the Parties or of any other State as defined in the United Nations Convention on the Law of the Sea, by a vessel registered, recorded or listed with a Party and entitled to fly its flag, or by a Party or person from a Party; 
(j) goods taken from outer space, provided they are obtained by a Party or a person of a Party and not processed in a non-Party; 
(k) waste and scrap derived from: 

(i) production in the territory of one or both of the Parties; or 
(ii) used goods collected in the territory of one or both of the Parties, provided such goods are fit only for the recovery of raw materials; and

(l) goods produced in the territory of one or both of the Parties exclusively from goods referred to in subparagraphs (a) through (k), or from their derivatives, at any stage of production; 

identical or similar goods means "identical goods" and "similar goods", respectively, as defined in the Customs Valuation Agreement; 

indirect material means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including: 

(a) fuel and energy; 
(b) tools, dies and moulds; 
(c) spare parts and materials used in the maintenance of equipment and buildings; 
(d) lubricants, greases, compounding materials and other materials used in the production or used to operate equipment and buildings; 
(e) gloves, glasses, footwear, clothing, safety equipment and supplies; 
(f) equipment, devices, and supplies used for testing or inspecting the goods; 
(g) catalysts and solvents; and 
(h) any other goods 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; 

intermediate material means a material that is produced by a producer of a good and used in the production of that good; 

material means a good that is used in the production of another good, and includes a part or an ingredient; 

net cost means total cost minus sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs, and non-allowable interest costs that are included in the total cost; 

net cost of a good means the net cost that can be reasonably allocated to a good using one of the methods set out in Article IV.2.5; 

non-allowable interest costs means interest costs incurred by a producer that exceed 700 basis points above the applicable national government interest rate identified for comparable maturities;

non-originating good or non-originating material means a good or material that does not qualify as originating under this Chapter; 

producer means a person who grows, mines, harvests, fishes, hunts, manufactures, processes or assembles a good; 

production means growing, mining, harvesting, fishing, trapping, hunting, manufacturing, processing or assembling a good; 

reasonably allocate means to apportion in a manner appropriate to the circumstances; 

royalties means payments of any kind, including payments under technical assistance or similar agreements, made as consideration for the use or right to use any copyright, literary, artistic, or scientific work, patent, trademark, design, model, plan, secret formula or process, excluding those payments under technical assistance or similar agreements that can be related to specific services such as: 

(a) personnel training, without regard to where performed; and 
(b) if performed in the territory of one or both of the Parties, engineering, tooling, die-setting, software design and similar computer services, or other services; 

sales promotion, marketing and after-sales service costs means the following costs related to sales promotion, marketing and after-sales service: 

(a) sales and marketing promotion; media advertising; advertising and market research; promotional and demonstration materials; exhibits; sales conferences, trade shows and conventions; banners; marketing displays; free samples; sales, marketing and after-sales service literature (product brochures, catalogues, technical literature, price lists, service manuals, sales aid information); establishment and protection of logos and trademarks; sponsorships; wholesale and retail restocking charges; entertainment; 
(b) sales and marketing incentives; consumer, retailer or wholesaler rebates; merchandise incentives; 
(c) salaries and wages; sales commissions; bonuses; benefits (for example, medical, insurance, pension); traveling and living expenses; membership and professional fees; for sales promotion, marketing and after-sales service personnel; 
(d) recruiting and training of sales promotion, marketing and after-sales service personnel, and after-sales training of customers' employees, where such costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; 
(e) product liability insurance; 
(f) office supplies for sales promotion, marketing and after-sales service of goods, where such costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; 
(g) telephone, mail and other communications, where such costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; 
(h) rent and depreciation of sales promotion, marketing and after-sales service offices and distribution centres; 
(i) property insurance premiums, taxes, cost of utilities, and repair and maintenance of sales promotion, marketing and after-sales service offices and distribution centres, where such costs are identified separately for sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the producer; and 
(j) payments by the producer to other persons for warranty repairs; 

shipping and packing costs means the costs incurred in packing a good for shipment and shipping the good from the point of direct shipment to the buyer, excluding costs of preparing and packaging the good for retail sale; 

total cost means all product costs, period costs and other costs incurred in the territory of one or both of the Parties; 

transaction value means: 

(a) the price actually paid or payable for a good or material with respect to a transaction of the producer of the good, adjusted in accordance with the principles of paragraphs 1, 3 and 4 of Article 8 of the Customs Valuation Agreement, regardless of whether the good or material is sold for export; or 
(b) where there is no transaction value or the transaction value is unacceptable under Article 1 of the Customs Valuation Agreement, the value determined in accordance with Articles 2 through 7 of the Customs Valuation Agreement; and 

used means used or consumed in the production of goods.

ANNEX IV.1 

Specific Rules of Origin 

Section I - General Interpretative Note 

For purposes of interpreting the rules of origin set forth in this Annex: 

(a) the specific rule or specific set of rules that applies to a particular heading or subheading appears immediately adjacent to the heading or subheading; 
(b) a requirement of a change in tariff classification or any other condition set out in a specific rule applies only to non-originating materials; 
(c) the reference to weight in the rules for goods of Chapters 1 through 24 of the Harmonized System means dry weight unless otherwise specified in the Harmonized System; 
(d) where two or more rules are applicable to a heading, subheading or group of headings or subheadings and the alternative rule contains a phrase beginning with the words "whether or not":

(i) the change in tariff classification specified in the phrase beginning with the words "whether or not" reflects the change specified in the first rule applicable to the heading, subheading or group of headings or subheadings; 
(ii) the only change in tariff classification permitted by the alternative rule, in addition to the change in tariff classification specified at the beginning of that rule, is the change specified in the phrase commencing with the words "whether or not"; 
(iii) unless otherwise specified, only the value of the non-originating materials referred to at the beginning of the alternative rule shall be included in calculating the regional value content set out in the rule; and 
(iv) the value of any non-originating materials satisfying the change in tariff classification specified in the phrase beginning with the words "whether or not" shall not be included in calculating the regional value content set out in the rule; and

(e) the following definitions apply:

chapter means a chapter of the Harmonized System; 

heading means the first four digits in the tariff classification number under the Harmonized System; 

section means a section of the Harmonized System; and 

subheading means the first six digits in the tariff classification number under the Harmonized System. 

Section II - Specific Rules of Origin 

Section II -	Vegetable Products (Chapter 6-14)
Note:	Agricultural and horticultural goods grown in the territory of a Party shall be treated as originating in the territory of that Party even if grown from seed, bulbs, rootstock, cuttings, slips or other live parts of plants imported from a Party or a non-Party country.
Chapter 6	Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage
06.01-06.04	A change to heading 06.01 through 06.04 from any other chapter.
Chapter 7	Edible Vegetables and Certain Roots and Tubers
07.01-07.14	A change to heading 07.01 through 07.14 from any other chapter.
Chapter 8	Edible Fruit and Nuts; Peel of Citrus Fruit or Melons
08.01-08.12	A change to heading 08.01 through 08.12 from any other chapter.
0813.10-0813.40	A change to subheading 0813.10 through 0813.40 from any other chapter.
0813.50	A change to subheading 0813.50 from any other subheading, except from heading 08.01, subheading 0802.90, heading 08.03, subheading 0804.30 or 0804.50, heading 08.05 or 08.07 or subheading 0813.40.
08.14	A change to heading 08.14 from any other heading; or A change to frozen, dried or provisionally preserved peel of citrus fruit of heading 08.14 from fresh peel of citrus fruit of heading 08.14, whether or not there is also a change from any other heading.
Chapter 9	Coffee, Tea, Maté and Spices
09.01	A change to heading 09.01 from any other chapter.
0902.10-0902.40	A change to any one of subheading 0902.10 through 0902.40 from within that subheading or any other subheading, including another subheading within that group.
09.03	A change to heading 09.03 from any other heading.
0904.11-0910.99	A change to any one of subheading 0904.11 through 0910.99 from within that subheading or any other subheading, including another subheading within that group, except from subheading 0709.60, 0904.20, 0908.30 or 0910.10.
Chapter 10	Cereals
10.01-10.08	A change to heading 10.01 through 10.08 from any other chapter.
Chapter 11	Products of the Milling Industry; Malt; Starches; Inulin; Wheat Gluten
11.01-11.03	A change to heading 11.01 through 11.03 from any other chapter.
1104.11-1104.12	A change to subheading 1104.11 through 1104.12 from any other subheading, including another subheading within that group.
1104.19-1104.30	A change to subheading 1104.19 through 1104.30 from any other heading.
11.05-11.07	A change to heading 11.05 through 11.07 from any other chapter.
1108.11-1108.13	A change to subheading 1108.11 through 1108.13 from any other heading.
1108.14	A change to subheading 1108.14 from any other chapter, except from subheading 0714.10.
1108.19-1108.20	A change to subheading 1108.19 through 1108.20 from any other heading.
11.09	A change to heading 11.09 from any other heading.
Chapter 12	Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder
12.01–12.07	A change to heading 12.01 through 12.07 from any other chapter.
12.08	A change to heading 12.08 from any other heading.
12.09-12.14	A change to heading 12.09 through 12.14 from any other chapter.
Chapter 13	Lac; Gums, Resins and Other Vegetable Saps and Extracts
13.01-13.02	A change to heading 13.01 through 13.02 from any other chapter.
Chapter 14	Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included
14.01-14.04	A change to heading 14.01 through 14.04 from any other chapter.

 

Section III	- Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes (Chapter 15)
Chapter 15	Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
15.01-15.12	A change to heading 15.01 through 15.12 from any other chapter.
1513.11-1513.19	A change to subheading 1513.11 through 1513.19 from any other chapter.
1513.21-1513.29	A change to subheading 1513.21 through 1513.29 from any other chapter, except from subheading 1207.10.
15.14-15.15	A change to heading 15.14 through 15.15 from any other chapter.
1516.10	A change to a good of subheading 1516.10, obtained entirely from seals or seal products, from any other heading;
	or A change to any other good of subheading 1516.10 from any other chapter.
1516.20	A change to subheading 1516.20 from any other chapter.
15.17-15.18	A change to heading 15.17 through 15.18 from any other chapter, except from heading 38.23.
15.20-15.22	A change to heading 15.20 through 15.22 from any other chapter.

Section IV	- Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes (Chapter 16-24)
Chapter 16	Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates
16.01-16.02	A change to heading 16.01 through 16.02 from any other chapter or mechanically de-boned fowl of heading 02.07, except from heading 02.01 through 02.03, subheading 0206.10 through 0206.49 or any other good of heading 02.07.
16.03-16.05	A change to heading 16.03 through 16.05 from any other chapter.
Chapter 17	Sugars and Sugar Confectionery
17.01-17.03	A change to heading 17.01 through 17.03 from any other chapter.
17.04	A change to heading 17.04 from any other heading.
Chapter 18	Cocoa and Cocoa Preparations
18.01-18.02	A change to heading 18.01 through 18.02 from any other chapter.
18.03	A change to heading 18.03 from any other heading.
18.04-18.05	A change to heading 18.04 through 18.05 from any other heading, including another heading within that group, except from heading 18.03.
18.06	A change to heading 18.06 from any other heading, except from heading 18.03 through 18.05.
Chapter 19	Preparations of Cereals, Flour, Starch or Milk; Pastrycooks' Products
1901.10	A change to subheading 1901.10 from any other chapter.
1901.20	A change to subheading 1901.20 from any other chapter;
	or A change to mixes and doughs of subheading 1901.20 containing more than 25 per cent by weight of butterfat, not put up for retail sale, from any other chapter, except from Chapter 4.
1901.90	A change to subheading 1901.90 from any other chapter;
	or A change to dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids from any other chapter, except from Chapter 4.
19.02-19.03	A change to heading 19.02 through 19.03 from any other heading, including another heading within that group.
1904.10-1904.20	A change to subheading 1904.10 through 1904.20 from any other heading.
1904.90	A change to subheading 1904.90 from any other heading, except from heading 10.06.
19.05	A change to heading 19.05 from any other heading.
Chapter 20	Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants
20.01-20.04	A change to heading 20.01 through 20.04 from any other chapter.
2005.10	A change to subheading 2005.10 from any other subheading.
2005.20-2005.90	A change to subheading 2005.20 through 2005.90 from any other chapter.
20.06	A change to heading 20.06 from any other chapter.
2007.10	A change to subheading 2007.10 from any other subheading.
2007.91-2007.99	A change to subheading 2007.91 through 2007.99 from any other heading.
2008.11-2008.19	A change to subheading 2008.11 through 2008.19 from any other chapter.
2008.20	A change to subheading 2008.20 from any other heading, except from subheading 0804.30.
2008.30-2008.99	A change to subheading 2008.30 through 2008.99 from any other chapter.
2009.11-2009.90	A change to any one of subheading 2009.11 through 2009.90 from within that subheading or any other subheading, including another subheading within that group.
Chapter 21	Miscellaneous Edible Preparations
2101.11-2101.12	A change to subheading 2101.11 through 2101.12 from any other chapter, except from Chapter 9.
2101.20-2101.30	A change to subheading 2101.20 through 2101.30 from any other chapter.
2102.10	A change to subheading 2102.10 from within that subheading or any other subheading.
2102.20-2102.30	A change to subheading 2102.20 through 2102.30 from any other chapter.
2103.10-2103.20	A change to subheading 2103.10 through 2103.20 from any other chapter.
2103.30	A change to subheading 2103.30 from within that subheading or any other subheading.
2103.90	A change to subheading 2103.90 from any other heading.
21.04	A change to heading 21.04 from any other heading.
21.05	A change to heading 21.05 from any other heading, except from Chapter 4 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids.
21.06	A change to heading 21.06 from any other chapter;
	A change to concentrated fruit or vegetable juices, fortified with minerals and vitamins, of heading 21.06 from any other heading, provided that it is not the result of merely fortifying with minerals and vitamins;
	A change to preparations of heading 21.06 containing more than 10 per cent by weight of milk solids from any other chapter, except from Chapter 4 or dairy preparations containing more than 10 per cent by weight of milk solids of subheading 1901.90; or
	A change to compound preparations of heading 21.06, with an alcoholic strength exceeding 0.5 per cent by volume, of a kind used in the manufacture of beverages from any other heading, except from heading 22.03 through 22.09.
Chapter 22	Beverages, Spirits and Vinegar
22.01	A change to heading 22.01 from any other chapter.
2202.10	A change to subheading 2202.10 from any other chapter.
2202.90	A change to subheading 2202.90 from any other chapter; or
	A change to beverages containing juices, not concentrated, fortified with minerals or vitamins of subheading 2202.90 from any other heading, provided that the product is not the result of merely fortifying with minerals or vitamins; or
	A change to beverages containing milk of subheading 2202.90 from any other heading, except from Chapter 4 or dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids.
22.03-22.07	A change to heading 22.03 through 22.07 from any heading outside that group, except from heading 22.08 through 22.09.
2208.20	A change to subheading 2208.20 from any other heading, except from heading 22.03 through 22.07 or 22.09.
2208.30	A change to subheading 2208.30 from within that subheading or any other subheading, provided that the total alcoholic volume of the non-originating materials of heading 22.03 through 22.09 does not exceed 10 per cent of the volume of the total alcoholic strength of the good.
2208.40	A change to subheading 2208.40 from within that subheading or any other subheading, provided that the total alcoholic volume of the non-originating materials of subheading 2208.40 does not exceed 10 per cent of the volume of the total alcoholic strength of the good.
2208.50-2208.60	A change to any one of subheading 2208.50 through 2208.60 from within that subheading or any other subheading, including another subheading within that group, provided that the total alcoholic volume of the non-originating materials of heading 22.03 through 22.09 does not exceed 10 per cent of the volume of the total alcoholic strength of the good.
2208.70	A change to subheading 2208.70 from within that subheading or any other subheading, except from Chapter 9 or 21, provided that the total alcoholic volume of the non-originating materials of heading 22.03 through 22.09 does not exceed 10 per cent of the volume of the total alcoholic strength of the good.
2208.90	A change to subheading 2208.90 from any other heading, except from heading 22.03 through 22.07 or 22.09.
22.09	A change to heading 22.09 from any other heading, except from heading 22.03 through 22.08.
Chapter 23	Residues and Waste from the Food Industries; Prepared Animal Fodder
23.01-23.08	A change to heading 23.01 through 23.08 from any other chapter.
2309.10	A change to subheading 2309.10 from any other heading, except from heading 23.04 or 23.06.
2309.90	A change to preparations used in animal feeding containing more than 10 per cent by weight of milk solids of subheading 2309.90 from any other heading, except from Chapter 4, dairy preparations of subheading 1901.90 containing more than 10 per cent by weight of milk solids or heading 23.04 or 23.06; or
	A change to any other good of subheading 2309.90 from any other heading, except from heading 23.04 or 23.06.
Chapter 24	Tobacco and Manufactured Tobacco Substitutes
24.01	A change to heading 24.01 from any other chapter.
24.02	A change to heading 24.02 from any other heading, except from cut tobacco of subheading 2403.10.
24.03	A change to heading 24.03 from any other heading.

 

Section V	- Mineral Products (Chapter 25-27)
Chapter 25	Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement
25.01-25.30	A change to heading 25.01 through 25.30 from any other chapter.
Chapter 26	Ores, Slag and Ash
26.01-26.21	A change to heading 26.01 through 26.21 from any other chapter.
Chapter 27	Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes
27.01-27.03	A change to heading 27.01 through 27.03 from any other chapter.
27.04	A change to heading 27.04 from any other heading.
27.05-27.09	A change to heading 27.05 through 27.09 from any other chapter.
27.10	A change to heading 27.10 from any other heading; or
	A change to a good of heading 27.10 from within that heading, whether or not there is also a change from any other heading, provided that the change is the result of atmospheric distillation, vacuum distillation, catalytic hydroprocessing (hydrocracking), catalytic reforming, alkylation, catalytic cracking, thermal cracking or coking.
27.11-27.16.1.1	A change to heading 27.11 through 27.16 from any other heading, including another heading within that group.

Section VI	- Products of the Chemical or Allied Industries (Chapter 28-38)
Chapter 28	Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes
2801.10-2803.00	A change to subheading 2801.10 through 2803.00 from any other subheading, including another subheading within that group.
2804.10-2804.50	A change to subheading 2804.10 through 2804.50 from any other subheading, including another subheading within that group.
2804.61-2804.69	A change to subheading 2804.61 through 2804.69 from any subheading outside that group; or A change to subheading 2804.61 through 2804.69 from any other subheading within that group, whether or not there is also a change from any subheading outside that group, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2804.70-2804.90	A change to subheading 2804.70 through 2804.90 from any other subheading, including another subheading within that group.
2805.11-2820.90	A change to subheading 2805.11 through 2820.90 from any other subheading, including another subheading within that group.
2821.10 - 2821.20	A change to subheading 2821.10 through 2821.20 from any other heading; or
	A change to subheading 2821.10 through 2821.20 from any other subheading within that group, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
28.22-28.23	A change to heading 28.22 through 28.23 from any other heading, including another heading within that group.
2824.10 - 2824.90	A change to subheading 2824.10 through 2824.90 from any other heading; or
	A change to subheading 2824.10 through 2824.90 from any other subheading within that group, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2825.10 - 2850.00	A change to subheading 2825.10 through 2850.00 from any other subheading, including another subheading within that group.
28.51	A change to heading 28.51 from any other heading.
Chapter 29	Organic Chemicals
2901.10 - 2902.90	A change to subheading 2901.10 through 2902.90 from any other subheading, including another subheading within that group.
2903.11 - 2903.14	A change to subheading 2903.11 through 2903.14 from any other subheading, including another subheading within that group.
2903.15	A change to subheading 2903.15 from any other subheading, except from heading 29.01 through 29.02; or
	A change to subheading 2903.15 from heading 29.01 through 29.02, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2903.16 - 2903.19	A change to subheading 2903.16 through 2903.19 from any other subheading, including another subheading within that group.
2903.21	A change to subheading 2903.21 from any other subheading, except from heading 29.01 through 29.02; or
	A change to subheading 2903.21 from heading 29.01 through 29.02, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2903.22-2903.29	A change to subheading 2903.22 through 2903.29 from any other subheading, including another subheading within that group.
2903.30	A change to subheading 2903.30 from any other subheading, except from heading 29.01 through 29.02; or
	A change to subheading 2903.30 from heading 29.01 through 29.02, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2903.41-2903.69	A change to subheading 2903.41 through 2903.69 from any other subheading, including another subheading within that group, except from heading 29.01 through 29.02; or
	A change to subheading 2903.41 through 2903.69 from heading 29.01 through 29.02, whether or not there is also a change from any other subheading, including another subheading within subheading 2903.41 through 2903.69, provided there is a regional value content of not less than 50 per cent under the transaction value method
2904.10-2904.90	A change to subheading 2904.10 through 2904.90 from any other subheading, including another subheading within that group, except from heading 29.01 through 29.03; or
	A change to subheading 2904.10 through 2904.90 from heading 29.01 through 29.03, whether or not there is also a change from any other subheading, including another subheading within subheading 2904.10 through 2904.90, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2905.11-2907.30	A change to subheading 2905.11 through 2907.30 from any other subheading, including another subheading within that group.
2908.10-2908.90	A change to subheading 2908.10 through 2908.90 from any other heading, except from heading 29.07; or
	A change to subheading 2908.10 through 2908.90 from any other subheading within that group or heading 29.07, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2909.11-2912.60	A change to subheading 2909.11 through 2912.60 from any other subheading, including another subheading within that group. 29.13
	A change to heading 29.13 from any other heading, except from heading 29.12; or
	A change to heading 29.13 from heading 29.12, whether or not there is also a change from any other heading, provided there is a regional value content or not less than 50 per cent under the transaction value method.
2914.11-2914.70	A change to subheading 2914.11 through 2914.70 from any other subheading, including another subheading within that group.
2915.11-2915.21	A change to subheading 2915.11 through 2915.21 from any other subheading, including another subheading within that group.
2915.22-2915.29	A change to subheading 2915.22 through 2915.29 from any other subheading, including another subheading within that group, except from subheading 2915.21; or
	A change to subheading 2915.22 through 2915.29 from subheading 2915.21, whether or not there is also a change from any other subheading, including another subheading within that group, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2915.31-2915.90	A change to subheading 2915.31 through 2915.90 from any other subheading, including another subheading within that group; or
	A change to valproic salts of subheading 2915.90 from valproic acids of subheading 2915.90.
2916.11-2917.39	A change to subheading 2916.11 through 2917.39 from any other subheading, including another subheading within that group.
2918.11-2918.21	A change to subheading 2918.11 through 2918.21 from any other subheading, including another subheading within that group.
2918.22-2918.23	A change to subheading 2918.22 through 2918.23 from any other subheading, including another subheading within that group, except from subheading 2918.21; or
	A change to subheading 2918.22 through 2918.23 from subheading 2918.21, whether or not there is also a change from any other subheading, including another subheading within that group, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2918.29-2918.30	A change to subheading 2918.29 through 2918.30 from any other subheading, including another subheading within that group; or
	A change to parabens of subheading 2918.29 from p-hydroxybenzoic acid of subheading 2918.29.
2918.90	A change to subheading 2918.90 from any other subheading, except from subheading 2908.10 or 2915.40; or
	A change to subheading 2918.90 from subheading 2908.10 or 2915.40, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
29.19	A change to heading 29.19 from any other heading.
2920.10-2920.90	A change to subheading 2920.10 through 2920.90 from any other subheading, including another subheading within that group.
2921.11-2921.12	A change to subheading 2921.11 through 2921.12 from any other heading, except from heading 29.01, 29.02, 29.04, 29.16, 29.17 or 29.26; or
	A change to subheading 2921.11 through 2921.12 from any other subheading within heading 29.21, including another subheading within that group, or heading 29.01, 29.02, 29.04, 29.16, 29.17 or 29.26, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2921.19	A change to subheading 2921.19 from any other subheading. 2921.21-2921.29 A change to subheading 2921.21 through 2921.29 from any other heading, except from heading 29.01, 29.02, 29.04, 29.16, 29.17 or 29.26; or
	A change to subheading 2921.21 through 2921.29 from any other subheading within heading 29.21, including another subheading within that group, or heading 29.01, 29.02, 29.04, 29.16, 29.17 or 29.26, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2921.30	A change to subheading 2921.30 from any other subheading.
2921.41-2921.59	A change to subheading 2921.41 through 2921.59 from any other heading, except from heading 29.01, 29.02, 29.04, 29.16, 29.17 or 29.26; or
	A change to subheading 2921.41 through 2921.59 from any other subheading within heading 29.21, including another subheading within that group, or heading 29.01, 29.02, 29.04, 29.16, 29.17 or 29.26, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2922.11-2923.90	A change to subheading 2922.11 through 2923.90 from any other subheading, including another subheading within that group.
2924.10	A change to subheading 2924.10 from any other subheading.
2924.21	A change to subheading 2924.21 from any other subheading, except from subheading 2917.20; or
	A change to subheading 2924.21 from subheading 2917.20, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2924.22-2924.29	A change to subheading 2924.22 through 2924.29 from any subheading outside that group, except from subheading 2917.20; or
	A change to subheading 2924.22 through 2924.29 from any other subheading within that group or subheading 2917.20, whether or not there is also a change from any subheading outside that group, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2925.11-2928.00	A change to subheading 2925.11 through 2928.00 from any other subheading, including another subheading within that group.
2929.10	A change to subheading 2929.10 from any other subheading.
2929.90	A change to subheading 2929.90 from any other subheading, except from heading 29.21; or
	A change to subheading 2929.90 from heading 29.21, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2930.10-2930.90	A change to subheading 2930.10 through 2930.90 from any other subheading, including another subheading within that group.
29.31	A change to heading 29.31 from any other heading.
2932.11-2933.90	A change to subheading 2932.11 through 2933.90 from any other subheading, including another subheading within that group.
2934.10-2934.90	A change to subheading 2934.10 through 2934.90 from any other subheading, including another subheading within that group; or
	A change to nucleic acids of subheading 2934.90 from other heterocyclic compounds of subheading 2934.90.
29.35	A change to heading 29.35 from any other heading.
2936.10-2937.99	A change to any one of subheading 2936.10 through 2937.99 from within that subheading or any other subheading, including another subheading within that group.
2938.10-2938.90	A change to subheading 2938.10 through 2938.90 from any other heading, except from heading 29.40; or
	A change to subheading 2938.10 through 2938.90 from any other subheading within that group or heading 29.40, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2939.10-2939.90	A change to any one of subheading 2939.10 through 2939.90 from within that subheading or any other subheading, including another subheading within that group.
29.40	A change to heading 29.40 from any other heading, except from heading 29.38; or
	A change to heading 29.40 from heading 29.38, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
2941.10-2941.90	A change to any one of subheading 2941.10 through 2941.90 from within that subheading or any other subheading, including another subheading within that group.
29.42	A change to heading 29.42 from any other heading.
Chapter 30	Pharmaceutical Products
3001.10-3006.60	A change to any one of subheading 3001.10 through 3006.60 from within that subheading or any other subheading, including another subheading within that group.
Chapter 31	Fertilizers
3101.00-3105.90	A change to any one of subheading 3101.00 through 3105.90 from within that subheading or any other subheading, including another subheading within that group.
Chapter 32	Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks
3201.10-3210.00	A change to any one of subheading 3201.10 through 3210.00 from within that subheading or any other subheading, including another subheading within that group.
32.11	A change to heading 32.11 from any other heading.
3212.10-3212.90	A change to subheading 3212.10 through 3212.90 from any other subheading, including another subheading within that group.
3213.10	A change to a set of subheading 3213.10 from any other subheading, provided that: (a) at least one of the component goods, or all of the packaging materials and containers for the set, is originating, and  (b) the regional value content of the set is not less than 50 per cent under the transaction value method.
3213.90	A change to subheading 3213.90 from within that subheading or any other subheading.
32.14-32.15	A change to heading 32.14 through 32.15 from any other heading, including another heading within that group.
Chapter 33	Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations
3301.11-3301.90	A change to subheading 3301.11 through 3301.90 from any other subheading, including another subheading within that group.
33.02	A change to heading 33.02 from any other heading.
33.03	A change to heading 33.03 from any other heading, except from subheading 3302.90; or
	A change to heading 33.03 from subheading 3302.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 per cent under the transaction value method.
33.04-33.07	A change to heading 33.04 through 33.07 from any other heading, including another heading within that group.
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, ADental Waxes@ and Dental Preparations with a Basis of Plaster
34.01	A change to heading 34.01 from any other heading.
3402.11	A change to subheading 3402.11 from any other subheading, except to linear alkylbenzene sulfonic acid or linear alkylbenzene sulfonates of subheading 3402.11 from linear alkylbenzene of subheading 3817.10.
3402.12-3402.19	A change to subheading 3402.12 through 3402.19 from any other subheading, including another subheading within that group.
3402.20	A change to subheading 3402.20 from any other subheading, except from subheading 3402.90.
3402.90	A change to subheading 3402.90 from any other subheading.
3403.11-3404.90	A change to subheading 3403.11 through 3404.90 from any other subheading, including another subheading within that group.
34.05-34.06	A change to heading 34.05 through 34.06 from any other heading, including another heading within that group.
34.07	A change to heading 34.07 from any other heading; or
	A change to a set of heading 34.07 from within that heading, whether or not there is also a change from any other heading, provided that: (a) at least one of the component goods, or all of the packaging materials and containers for the set, is originating, and  (b) the regional value content of the set is not less than 50 per cent under the transaction value method.
Chapter 35	Albuminoidal Substances; Modified Starches; Glues, Enzymes
3501.10-3501.90	A change to subheading 3501.10 through 3501.90 from any other subheading, including another subheading within that group.
3502.11-3502.19	A change to subheading 3502.11 through 3502.19 from any subheading outside that group.
3502.20-3502.90	A change to subheading 3502.20 through 3502.90 from any other subheading, including another subheading within that group.
35.03-35.04	A change to heading 35.03 through 35.04 from any other heading, including another heading within that group.
3505.10	A change to subheading 3505.10 from any other heading.
3505.20	A change to subheading 3505.20 from any other subheading, except from subheading 3505.10; or
	A change to subheading 3505.20 from subheading 3505.10, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
35.06	A change to heading 35.06 from any other heading.
3507.10-3507.90	A change to subheading 3507.10 through 3507.90 from any other subheading, including another subheading within that group.
Chapter 36	Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
36.01-36.06	A change to heading 36.01 through 36.06 from any other heading, including another heading within that group.
Chapter 37	Photographic or Cinematographic Goods
37.01-37.02	A change to heading 37.01 through 37.02 from any heading outside that group.
37.03-37.07	A change to heading 37.03 through 37.07 from any other heading, including another heading within that group.
Chapter 38	Miscellaneous Chemical Products
3801.10-3802.90	A change to subheading 3801.10 through 3802.90 from any other subheading, including another subheading within that group.
38.03-38.04	A change to heading 38.03 through 38.04 from any other heading, including another heading within that group.
3805.10-3806.90	A change to subheading 3805.10 through 3806.90 from any other subheading, including another subheading within that group.
38.07	A change to heading 38.07 from any other heading.
3808.10-3809.93	A change to subheading 3808.10 through 3809.93 from any other subheading, including another subheading within that group.
38.10	A change to heading 38.10 from any other heading.
3811.11-3811.90	A change to subheading 3811.11 through 3811.90 from any other subheading, including another subheading within that group.
38.12-38.14	A change to heading 38.12 through 38.14 from any other heading, including another heading within that group.
3815.11-3815.90	A change to subheading 3815.11 through 3815.90 from any other subheading, including another subheading within that group. 38.16 A change to heading 38.16 from any other heading.
3817.10-3817.20	A change to subheading 3817.10 through 3817.20 from any other subheading, including another subheading within that group.
38.18-38.19	A change to heading 38.18 through 38.19 from any other heading, including another heading within that group.
38.20	A change to heading 38.20 from any other heading, except from subheading 2905.31 or 2905.49; or
	A change to heading 38.20 from subheading 2905.31 or 2905.49, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
38.21-38.22	A change to heading 38.21 through 38.22 from any other heading, including another heading within that group.
3823.11-3823.70	A change to subheading 3823.11 through 3823.70 from any other subheading, including another subheading within that group.
3824.10-3824.20	A change to subheading 3824.10 through 3824.20 from any other subheading, including another subheading within that group.
3824.30	A change to subheading 3824.30 from any other subheading, except from heading 28.49; or
	A change to subheading 3824.30 from heading 28.49, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
3824.40-3824.60	A change to subheading 3824.40 through 3824.60 from any other subheading, including another subheading within that group.
3824.71-3824.79	A change to subheading 3824.71 through 3824.79 from any other chapter, except from Chapter 28 through 38; or
	A change to subheading 3824.71 through 3824.79 from any other subheading within Chapter 28 through 38, including another subheading within that group, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 50 per cent under the transaction value method.
3824.90	A change to subheading 3824.90 from any other chapter, except from Chapter 28 through 38; or
	A change to subheading 3824.90 from any other subheading within Chapter 28 through 38, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 30 per cent under the transaction value method.

Section VII	- Plastics and Articles Thereof; Rubber and Articles Thereof (Chapter 39-40)
Chapter 39	Plastics and Articles Thereof
39.01-39.19	A change to heading 39.01 through 39.19 from any other heading, including another heading within that group, provided there is a regional value content of not less than 50 per cent under the transaction value method.
3920.10-3921.90	A change to any one of subheading 3920.10 through 3921.90 from within that subheading or any other subheading, whether or not there is also a change from any other subheading, provided there is a regional value content of not less than 50 per cent under the transaction value method.
39.22-39.26	A change to heading 39.22 through 39.26 from any other heading, including another heading within that group, provided there is a regional value content of not less than 50 per cent under the transaction value method.
Chapter 40	Rubber and Articles Thereof
40.01-40.04	A change to the heading 40.01 through 40.04 from any other heading, including another heading within that group.
40.05	A change to heading 40.05 from any other chapter; or A change to heading 40.05 from any other heading within Chapter 40, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 55 per cent under the transaction value method.
4006.10	A change to subheading 4006.10 from any other chapter; or
	A change to subheading 4006.10 from any other heading within Chapter 40, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 55 per cent under the transaction value method.
4006.90	A change to subheading 4006.90 from any other heading;
	A change to other forms of subheading 4006.90 from any other chapter; or
	A change to other forms of subheading 4006.90 from any other heading within Chapter 40, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 55 per cent under the transaction value method.
40.07-40.17	A change to heading 40.07 through 40.17 from any other heading, including another heading within that group.

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 41-43)
Chapter 41	Raw Hides and Skins (Other Than Furskins) and Leather
41.01-41.03	A change to heading 41.01 through 41.03 from any other chapter.
4104.10-4104.29	A change to subheading 4104.10 through 4104.29 from any other heading.
4104.31-4104.39	A change to subheading 4104.31 through 4104.39 from any other heading; or
	A change to subheading 4104.31 through 4104.39 from pretanned or tanned but not retanned leather of subheading 4104.10 through 4104.29, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 45 per cent under the transaction value method.
41.05	A change to heading 41.05 from heading 41.02, any other chapter or pretanned or tanned but not retanned leather of subheading 4105.11 through 4105.19.
41.06	A change to heading 41.06 from heading 41.03, any other chapter or pretanned or tanned but not retanned leather of subheading 4106.11 through 4106.19.
41.07	A change to heading 41.07 from heading 41.03, any other chapter or pretanned or tanned but not retanned leather of subheading 4107.10 through 4107.90.
41.08	A change to heading 41.08 from any other heading. 41.09 A change to heading 41.09 from any other heading, except from leather of heading 41.04 through 41.07 that has been retanned or prepared after tanning.