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Panama-Singapore Free Trade Agreement

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Section A

General Interpretative Note

  1. A requirement of a change in tariff classification applies only to non- originating materials.
  2. Where a specific rule of origin uses the criterion of a change in tariff classification, and excludes tariff provisions at the level of a chapter, heading

or subheading of the Harmonised System, it shall be construed to mean that the rule of origin requires that materials classified in those excluded provisions

be originating for the good to qualify as originating.

  1. Where a tariff heading or sub-heading is subject to alternative specific rules of origin, it shall be sufficient to comply with one of them.
  2. Where a specific rule of origin provides for a change in tariff classification for a group of headings or sub-headings, such a change may occur within and / or outside the group of headings or sub-headings specified

in the rule, as the case may be, unless otherwise specified.

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