​Change in Tariff Classification

A specific manufacturing or processing operation, or a combination of any of these, each Member State shall permit the exporter of the goods to decide which rule to use in determining whether the goods qualify as originating goods of the Member State.

 ​

a.    Change in Tariff Chapter (CC)

• Change at first 2 digits of HS code
  

Example: XXxx.xx.xxx​

b.    Change in Tariff Headings (CTH)

• Change at first 4 digits of HS code
  

Example: XXXX.xx.xxx​

c.    ​Change in Tariff Subheadings (CTSH)

• ​​​Change in first 6 digits of HS code​
  

Example: XXXX.XX.xxx

EXAMPLE:

Change at CC from raw material to finished product

Palm olein (raw material): HS 3824.90.900

Palm oil product (finished product): HS 1512.90.990​

Change at CTH for product classified under 3903.xx.xxx​​​

​​​ ​​​​​​​​2​905          ​               ​    2903  ​2832                             2833 ​ 3811                             2831 ​ ​ ​Imported raw m​aterials​

​​ ​​​

​​​​ ​​3903.xx.xxx ​ Finished product