Division 5 Recommended practice

Where the substantial transformation criterion is expressed in terms of the ad valorem percentage rule, the values to be taken into consideration should be:

• for the materials imported, the dutiable value at importation or, in the cast of materials of undetermined origin, the first ascertainable price paid for them in the territory of the country in which manufacture took place, and

• for the goods produced, either the ex-works price or the price at exportation, according to the provisions of national legislation.