Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

Binding rules (Annex 22-01)

Value added

Cruise ships, excursion boats, ferry- boats, cargo ships, barges and similar vessels for the transport of persons or goods.

Origin rule

CTH; or 45% value added rule

CTHchange of tariff heading (4 digits)

Value added

Fishing vessels; factory ships and other vessels for processing or preserving fishery products.

8905Value added

Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.

Origin rule

CTH; or 45% value added rule

CTHchange of tariff heading (4 digits)

8907Value added

Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).

Origin rule

CTH; or 45% value added rule

CTHchange of tariff heading (4 digits)

Chapter 89 - Ships, boats

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