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Article 2.6 Tariff Differentials (c) simple processes, consisting of sifting, screening, sorting,
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classifying, sharpening, cutting, slitting, grinding, bending,
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1. All originating goods subject to tariff differentials shall be eligible coiling, or uncoiling;
for preferential tariff treatment applicable to the originating goods
of an exporting Party pursuant to the importing Party’s tariff (d) affixing or printing of marks, labels, logos, or other like
commitments set out in its Schedule in Annex I (Schedules of distinguishing signs on goods or their packaging;
Tariff Commitments) at the time of importation, provided that the
exporting Party is the RCEP country of origin. (e) mere dilution with water or another substance that does not
materially alter the characteristics of the good;
2. The RCEP country of origin for an originating good shall be the
Party where the good acquired its originating status in accordance (f) disassembly of products into parts;
with Article 3.2 (Originating Goods). With regard to subparagraph
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(b) of Article 3.2 (Originating Goods), the RCEP country of origin (g) slaughtering of animals;
for an originating good shall be the exporting Party, provided that
the production process, other than the minimal operations set out (h) simple painting and polishing operations;
in paragraph 5, for that originating good occurred in that exporting
Party. (i) simple peeling, stoning, or shelling;
3. Notwithstanding paragraph 2, for an originating good identified by (j) simple mixing of goods, whether or not of different kinds;
an importing Party in its Appendix to its Schedule in Annex I or
(Schedules of Tariff Commitments), the RCEP country of origin
shall be the exporting Party, provided that the good meets the (k) any combination of two or more operations referred to in
additional requirement specified in that Appendix. subparagraphs (a) through (j).
4. In the event that the exporting Party of an originating good is not 6. Notwithstanding paragraphs 1 and 4, the importing Party shall
established to be the RCEP country of origin in accordance with allow an importer to make a claim for preferential tariff treatment
paragraphs 2 and 3, the RCEP country of origin for that originating at either:
good shall be the Party that contributed the highest value of
originating materials used in the production of that good in the (a) the highest rate of customs duty that the importing Party
exporting Party. In that case, that originating good shall be applies to the same originating good from any of the
eligible for preferential tariff treatment applicable to that Parties contributing originating materials used in the
originating good of the RCEP country of origin. production of such good, provided that the importer is able
to prove such a claim. For greater certainty, originating
5. For the purposes of paragraph 2, a “minimal operation” is any materials refer only to those originating materials taken
operation set out below: into account in the claim for originating status of the final
good; or
(a) preserving operations to ensure that the good remains in
good condition for the purposes of transport or storage; (b) the highest rate of customs duty that the importing Party
applies to the same originating good from any of the
(b) packaging or presenting goods for transportation or sale; Parties.
4 For the purposes of this paragraph, “simple” describes an activity which does not
need special skills, or machines, apparatus, or equipment especially produced or
installed for carrying out the activity.
3 The Parties understand that “tariff differentials” refers to different tariff treatment that
an importing Party applies for the same originating good. 5 For the purposes of this paragraph, “slaughtering” means the mere killing of animals.
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