Country of origin
Certain countries will have preferred or preferential (lower/or 0%) rates for certain products
Manufacture products
Certain countries will have preferred or preferential (lower/or 0%) rates for certain products
- When there is a FTA (Free Trade Agreement)
- The exporting country/&/product are recognised as emerging and to be promoted or protected
- Anti-dumping protection & anti-trafficking
- Environmental, Health protection, Human protection
Manufacture products
- Raw materials will be mostly easy to determine a country of origin
- Processed , heavily manufactured or more technical items (laptops…)
- In this case, it will be either
- Most significant element or part of easily dissociable
- Last significant “transformation” of product
- In this case, it will be either