EU-Canada Comprehensive Economic and Trade Agreement (CETA)
A change from any other heading, except from chapter 2 to chapter 4.
A change from chapter 2 to chapter 4, whether or not there is also a change from any other heading, provided that the value of non-originating materials of chapter 2 to chapter 4 does not exceed 40% of the transaction value or ex-works price of the product.
40% ex-works