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)
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Change at first 2 digits of HS code
Example:
XXxx.xx.xxx
b. Change in Tariff Headings (CTH)
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Change at first 4 digits of HS code
Example:
XXXX.xx.xxx
c. Change in Tariff Subheadings (CTSH)
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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
2905 2903 2832 2833 3811 2831 Imported raw materials |
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Change at CTSH from different combination of raw material to finished product
Brass wire (HS 7408.10) Plastic gasket (HS 8484.10) Polyproplylene (HS 3903.30) Raw materials |
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