Division 5 Country of origin

The country of origin, on arrivals only, means the country where the goods originate.

Goods which are wholly obtained or produced in a country originate in that country.

Goods whose production involved more than one country shall be deemed to originate in the country where they underwent their last, substantial, economically justified processing or working in a company equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.