Unit of qualification

1. The unit of qualification for the application of this Circular shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the HS.

2. When a consignment consists of a number of identical products classified under the same subheading of the HS, each individual item shall be taken into account when applying this Circular.

3. Where, under General Rule 5 of the HS, packaging is included in the product for classification purposes, it shall be included for the purposes of determining origin.

Article 12. Accessories, spare Parts and tools

Accessories, spare parts, tools and instructional or other information materials dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 13. Sets

Sets, as defined in General Rule 3 of the HS, shall be regarded as originating when all component products are originating products. When a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 percent of the ex-works price of the set.

Article 14. Neutral Elements

In order to determine whether a product originates in a Party, it shall not be necessary to determine the origin of the following elements which might be used in its manufacture:

1. energy and fuel.

2. production plants and equipment, including goods to be used for their maintenance.

3. machines, tools, dies and moulds; spare parts and materials used in the maintenance of equipment and buildings; lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; gloves, glasses, footwear, clothing, safety equipment and supplies; catalysts and solvents; equipment, devices and supplies used for testing or inspecting the product.

4. other goods which do not enter and which are not intended to enter into the final composition of the product.

Article 15. Accounting segregation

1. If originating and non-originating fungible materials are used in the working or processing of a product, the accounting segregation method may be used as per the applicable law provided that the number of originating goods in a statement is the same as the number of originating goods physically in the stocks.

2. General accounting principles refer to process, practices, particular regulations on the recording of revenues, expenses, costs, assets, liabilities, the disclosure of information and the preparation of financial statements.