Customs (Malaysian Rules of Origin) Regulation 2012

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Customs (Malaysian Rules of Origin) Regulation 2012

- F2012L02435
In force - Superseded Version
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SLI 2012 No. 318 Regulations as made

This regulation prescribes matters relating to the rules of origin that are required to be prescribed under Division 1H of the Customs Act 1901 and which are required to fulfil, in part, Australia's obligations under Chapter 3 of the Malaysia-Australia Free Trade Agreement.

Administered by: Home Affairs

Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 01

Registered

12 Dec 2012

Tabling History	Date
Tabled HR	05-Feb-2013
Tabled Senate	05-Feb-2013

Details

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Text

Part 1 Preliminary

1.1 Name of regulation

1.2 Commencement

1.3 Definitions

Part 2 Tariff change requirement

Part 3 Regional value content requirement

Part 4 Determination of value

Part 5 Record keeping obligations

TOC

HIDE

Commonwealth Coat of Arms

Customs (Malaysian Rules of Origin) Regulation 2012¹

Select Legislative Instrument 2012 No. 318

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Customs Act 1901.

Dated 6 December 2012

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

JASON CLARE

Minister for Home Affairs

Contents

Part 1 Preliminary

1.1 Name of regulation 3

1.2 Commencement 3

1.3 Definitions 3

Part 2 Tariff change requirement

2.1 Tariff change requirement for non‑originating materials 4

Part 3 Regional value content requirement

3.1 Regional value content 5

3.2 Build‑down method 5

3.3 Build‑up method 5

Part 4 Determination of value

4.1 Definitions for Part 4 7

4.2 Value 7

4.3 Value of accessories, spare parts, tools or instructional or other information materials 9

4.4 Value of packaging material and container 10

Part 5 Record keeping obligations

5.1 Exportation of goods to Malaysia—record keeping by exporter who is not the producer of the goods 11

5.2 Exportation of goods to Malaysia—record keeping by the producer of the goods 12

Schedule 1 Product-specific rules of origin 15

Part 1 Interpretation 15

Part 2 Table 16

Part 1 Preliminary

1.1 Name of regulation

This regulation is the Customs (Malaysian Rules of Origin) Regulation 2012.

1.2 Commencement

This regulation commences on the commencement of Schedule 1 to the Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012.

1.3 Definitions

(1) In this regulation:

Act means the Customs Act 1901.

(2) The following words and expressions have the same meaning as in Division 1H of Part VIII of the Act:

(a) Agreement;

(b) Australian originating goods;

(d) Declaration of Origin;

(e) Harmonized System;

(f) Malaysian originating goods;

(g) non‑originating materials;

(h) originating materials;

(i) produce.

Part 2 Tariff change requirement

2.1 Tariff change requirement for non‑originating materials

(1) For subsection 153ZLE (2) of the Act, each non‑originating material used in the production of the goods must satisfy the change in tariff classification mentioned in column 3 of the table in Schedule 1 next to the heading or sub-heading that applies to the goods.

(2) For subsection 153ZLE (3) of the Act, a non‑originating material that does not satisfy the change in tariff classification mentioned in subsection (1) is taken to satisfy the change in tariff classification if:

(a) it was produced entirely in Malaysia, or in Malaysia and Australia, from other non‑originating materials; and

(b) each of those materials satisfies the change in tariff classification mentioned in subsection (1), including by one or more applications of this subsection.

Part 3 Regional value content requirement

3.1 Regional value content

(1) For subsection 153ZLE (6) of the Act, the table in Schedule 1 requires particular goods to have a regional value content of at least the percentage mentioned in the table.

(2) For the table in Schedule 1, this Part explains how regional value content is worked out using the build‑down method or the build‑up method.

(3) In this Part, RVC means regional value content.

3.2 Build‑down method

(1) Under the build‑down method, RVC is worked out using the following formula:

where:

value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.

value of non‑originating materials means the value of the non‑originating materials, including materials of undetermined origin, worked out under Part 4 that are acquired and used by the producer in the production of the goods.

(2) RVC must be expressed as a percentage.

3.3 Build‑up method

(1) Under the build‑up method, RVC is worked out using the following formula:

where:

value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.

value of originating materials means the value of originating materials worked out under Part 4 that are acquired, or self‑produced, and used, or consumed, by the producer in the production of the goods.

(2) RVC must be expressed as a percentage.

Part 4 Determination of value

4.1 Definitions for Part 4

In this Part:

materials means originating materials and non‑originating materials.

Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 means the Agreement of that name set out in annex 1A of the Marrakesh Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994.

4.2 Value

(1) For subsection 153ZLB (3) of the Act, this section explains how to work out the value of goods that are originating materials or non‑originating materials.

Note The goods are mentioned in Schedule 1.

(2) The value of goods is as follows:

(a) for a material imported into Malaysia by the producer of the good—the value of the material worked out under a law of Malaysia that implements the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994;

(b) for a material acquired in Malaysia—the earliest ascertainable cost of acquisition of the material;

(i) the expenses incurred in the production of the material, including general expenses; and

(ii) an amount for profit equivalent to the profit that the producer would make for the materials in the ordinary course of trade.

(3) If the goods are originating materials, the value of the originating materials may include the costs of the following, to the extent that they have not been taken into account under subsection (2):

(a) freight, insurance, packing and any other transportation of the materials to the producer:

(i) in Malaysia; or

(ii) between Australia and Malaysia;

(b) duties, taxes and customs brokerage fees on the materials that:

(i) have been paid in either or both of Australia and Malaysia; and

(ii) have not been waived or refunded; and

(iii) are not refundable or otherwise recoverable, including any credit against duties or taxes that have been paid or that are payable;

(c) waste and spoilage resulting from the use of the materials in the production of goods, reduced by the value of renewable scrap or by‑products.

(4) If the goods are non‑originating materials, the value of the non‑originating materials may exclude the costs of the following, to the extent that they have been taken into account under subsection (2):

(a) freight, insurance, packing and any other transportation of the materials to the producer:

(i) in Malaysia; or

(ii) between Australia and Malaysia;

(b) duties, taxes and customs brokerage fees on the materials that:

(i) have been paid in Australia or Malaysia; and

(ii) have not been waived or refunded; and

(iii) are not refundable or otherwise recoverable, including any credit against duties or taxes that have been paid or that are payable;

(c) waste and spoilage resulting from the use of the materials in the production of goods, reduced by the value of renewable scrap or by‑products;

(d) originating materials that are used or consumed in the production of non‑originating materials in Australia or Malaysia;

(e) other costs incurred in Australia or Malaysia in the production of the non‑originating materials.

4.3 Value of accessories, spare parts, tools or instructional or other information materials

For subsection 153ZLE (7) of the Act, if goods imported into Australia with accessories, spare parts, tools or instructional or other information materials in the circumstances mentioned in that subsection are required to have a regional value content of at least the percentage mentioned in Schedule 1:

(a) in working out the regional value content of the goods:

(i) the value of accessories, spare parts, tools or instructional or other information materials that are imported with the goods and are Malaysian originating goods must be taken into account in the value of originating materials used in the production of the goods; and

(ii) the value of accessories, spare parts, tools or instructional or other information materials that are imported with the goods and are not Malaysian originating goods must be taken into account in the value of non‑originating materials used in the production of the goods; and

(b) the value of the accessories, spare parts, tools or instructional or other information materials must be worked out under section 4.2 as if the accessories, spare parts, tools or instructional or other information materials were materials used in the production of the goods.

4.4 Value of packaging material and container

(1) For subsection 153ZLF (2) of the Act, if goods mentioned in subsection 153ZLF (1) of the Act are required to have a regional value content of at least the percentage mentioned in Schedule 1:

(a) in working out the regional value content of the goods:

(i) if the packaging material or container in which the goods are packaged are a Malaysian originating good—the packaging material or container must be taken into account in the value of originating materials used in the production of the goods; and

(ii) if the packaging material or container in which the goods are packaged are not a Malaysian originating good—the value of the packaging material or container must be taken into account in the value of non‑originating materials used in the production of the goods; and

(b) the value of the packaging material or container in which the goods are packaged must be worked out under section 4.2 as if the packaging material or container were a material used in the production of the goods.

(2) For subsection 153ZLF (3) of the Act, if the packaging material or container is not customary for the goods, in working out the regional value content of the goods mentioned in Schedule 1 the value of the packaging material or container must be taken into account as non‑originating materials.

Part 5 Record keeping obligations

5.1 Exportation of goods to Malaysia—record keeping by exporter who is not the producer of the goods

(1) For subsection 126ALB (1) of the Act, an exporter of goods mentioned in that subsection, who is not also the producer of goods, must keep the following records:

(a) records of the purchase of the goods by the exporter;

(b) records of the purchase of the goods by the person to whom the goods are exported;

(d) evidence of the classification of the goods under the Harmonized System;

(e) if the goods include any spare parts, accessories, tools or instructions or other information materials that were purchased by the exporter:

(i) records of the purchase of the spare parts, accessories, tools or instructions or other information materials; and

(ii) evidence of the value of the spare parts, accessories, tools or instructions or other information materials;

(f) if the goods include any spare parts, accessories, tools or instructions or other information materials that were produced by the exporter:

(i) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories, tools or instructions or other information materials; and

(ii) evidence of the value of the materials; and

(iii) records of the production of the spare parts, accessories, tools or instructions or other information materials;

(g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:

(i) records of the purchase of the packaging material or container; and

(ii) evidence of the value of the packaging material or container;

(h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:

(i) records of the purchase of the materials; and

(ii) evidence of the value of the materials; and

(iii) records of the production of the packaging material or container;

(i) a copy of the Declaration of Origin for the goods.

(2) The records must be kept for at least 5 years starting on the date the Declaration of Origin for the goods is signed.

(3) The exporter:

(a) may keep the record at any place (whether or not in Australia); and

(b) must ensure that:

(i) the record is kept in a form that would enable
a determination of whether the goods are
Australian originating goods in accordance with the Agreement; and

(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and

(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.

5.2 Exportation of goods to Malaysia—record keeping by the producer of the goods

(1) For subsection 126ALB (1) of the Act, a producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records:

(a) records of the purchase of the goods;

(b) if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System;

(d) evidence of the value of the goods;

(e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;

(f) evidence of the value of those materials;

(g) records of the production of the goods;

(h) if the goods include any spare parts, accessories, tools or instructions or other information materials that were purchased by the producer:

(i) records of the purchase of the spare parts, accessories, tools or instructions or other information materials; and

(ii) evidence of the value of the spare parts, accessories, tools or instructions or other information materials;

(i) if the goods include any spare parts, accessories, tools or instructions or other information materials that were produced by the producer:

(i) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories, tools or instructions or other information materials; and

(ii) evidence of the value of the materials; and

(iii) records of the production of the spare parts, accessories, tools or instructions or other information materials;

(j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:

(i) records of the purchase of the packaging material or container; and

(ii) evidence of the value of the packaging material or container;

(k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:

(i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and

(ii) evidence of the value of the materials; and

(iii) records of the production of the packaging material or container.

(2) The records must be kept for at least 5 years starting on the date the Declaration of Origin for the goods is signed.

(3) The producer:

(a) may keep the record at any place (whether or not in Australia); and

(b) must ensure that:

(i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and

(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and

(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.

Schedule 1 Product-specific rules of origin

(Parts 2, 3 and 4)

Part 1 Interpretation

1. In this Schedule:

chapter means the first 2 digits in the tariff classification number under the Harmonized System.

heading means the first 4 digits in the tariff classification number under the Harmonized System.

subheading means the first 6 digits in the tariff classification number under the Harmonized System.

2. For the purpose of interpreting the product‑specific requirements set out in the table in Part 2 of this Schedule:

(a) the requirement, or set of requirements, that applies to a particular heading or subheading is set out next to the heading or subheading; and

(b) if a heading or subheading is subject to alternative product‑specific requirements—the requirements are taken to be met if the goods meet one of the alternatives; and

(d) if the product specific rule requires only a regional value content—the final process of production must be performed within Australia or Malaysia; and

(e) if the change in tariff classification rule expressly excludes a change from another classification—the exclusion applies only to non-originating materials; and

(f) a chapter note applies to all headings and subheadings in the chapter, or group of chapters, indicated in the note (other than exclusions specified in the note).

Part 2 Table

Tariff Classification	Description of Products	Product Specific Rule
	CHAPTER 1 LIVE ANIMALS
0101	Live horses, asses, mules and hinnies	A change to heading 0101 from any other chapter
0102	Live bovine animals	A change to heading 0102 from any other chapter
0103	Live swine	A change to heading 0103 from any other chapter
0104	Live sheep and goats	A change to heading 0104 from any other chapter
0105	Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls	A change to heading 0105 from any other chapter
0106	Other live animals	A change to heading 0106 from any other chapter
	CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL
0201	Meat of bovine animals, fresh or chilled	A change to heading 0201 from any other chapter
0202	Meat of bovine animals, frozen	A change to heading 0202 from any other chapter
0203	Meat of swine, fresh, chilled or frozen	A change to heading 0203 from any other chapter
0204	Meat of sheep or goats, fresh, chilled or frozen	A change to heading 0204 from any other chapter
0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen	A change to heading 0205 from any other chapter
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen	A change to heading 0206 from any other chapter
0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen	A change to heading 0207 from any other chapter
0208	Other meat and edible meat offal, fresh, chilled or frozen	A change to heading 0208 from any other chapter
0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked	A change to heading 0209 from any other chapter
0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal	A change to heading 0210 from any other chapter
	CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
0301	Live fish	A change to heading 0301 from any other chapter
0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304	A change to heading 0302 from any other chapter
0303	Fish, frozen, excluding fish fillets and other fish meat of heading 0304	A change to heading 0303 from any other chapter
0304	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen	Either: (a) a change to heading 0304 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption	Either: (a) a change to heading 0305 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0306	Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
0306.1	-Frozen:
0306.11	--Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	Either: (a) a change to subheading 0306.11 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.12	--Lobsters (Homarus spp.)	Either: (a) a change to subheading 0306.12 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.14	--Crabs	Either: (a) a change to subheading 0306.14 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.15	--Norway lobsters (Nephrops norvegicus)	Either: (a) a change to subheading 0306.15 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.16	--Cold-water shrimps and prawns (Pandalus spp., Crangon Crangon)	Either: (a) a change to subheading 0306.16 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.17	--Other shrimps and prawns	Either: (a) a change to subheading 0306.17 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.19	--Other, including flours, meals and pellets of crustaceans, fit for human consumption	Either: (a) a change to subheading 0306.19 from any other subheading; or
		(b) no change in tariff classification is required provided that:
		(i) there is a regional value content of at least 40%; or
		(ii) the good is smoked in Australia or Malaysia
0306.2	-Not frozen:
0306.21	--Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	Either: (a) a change to subheading 0306.21 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.22	--Lobsters (Homarus spp.)	Either: (a) a change to subheading 0306.22 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.24	--Crabs	Either: (a) a change to subheading 0306.24 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.25	--Norway lobsters (Nephrops norvegicus)	Either: (a) a change to subheading 0306.25 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.26	--Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)	Either: (a) a change to subheading 0306.26 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.27	--Other shrimps and prawns	Either: (a) a change to subheading 0306.27 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0306.29	--Other, including flours, meals and pellets of crustaceans, fit for human consumption	Either: (a) a change to subheading 0306.29 from any other subheading; or
		(b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is smoked in Australia or Malaysia
0307	Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption
0307.11	--Live, fresh or chilled	A change to subheading 0307.11 from any other chapter
0307.19	--Other	Either: (a) a change to subheading 0307.19 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0307.2	-Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
0307.21	--Live, fresh or chilled	A change to subheading 0307.21 from any other chapter
0307.29	--Other	Either: (a) a change to subheading 0307.29 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0307.3	-Mussels (Mytilus spp., Perna spp.):
0307.31	--Live, fresh or chilled	A change to subheading 0307.31 from any other chapter
0307.39	--Other	Either: (a) a change to subheading 0307.39 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0307.4	-Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307.41	--Live, fresh or chilled	A change to subheading 0307.41 from any other chapter
0307.49	--Other	Either: (a) a change to subheading 0307.49 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0307.5	-Octopus (Octopus spp.):
0307.51	--Live, fresh or chilled	A change to subheading 0307.51 from any other chapter
0307.59	--Other	Either: (a) a change to subheading 0307.59 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0307.60	-Snails, other than sea snails	Either: (a) a change to subheading 0307.60 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0307.7	- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):
0307.71	--Live, fresh or chilled	A change to subheading 0307.71 from any other chapter
0307.79	--Other	Either: (a) a change to subheading 0307.79 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0307.8	-Abalone (Haliotis spp.):
0307.81	--Live, fresh or chilled	A change to subheading 0307.81 from any other chapter
0307.89	--Other	Either: (a) a change to subheading 0307.89 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0307.9	-Other, including flours, meals and pellets, fit for human consumption:
0307.91	--Live, fresh or chilled	Either: (a) a change to subheading 0307.91 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0307.99	--Other	Either: (a) a change to subheading 0307.99 from any other subheading except subheading 0307.91; or
		(b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is smoked in Australia or Malaysia
0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
0308.1	-Sea cucumbers (Stichopus japonicus, Holothurioidea):
0308.11	--Live, fresh or chilled	A change to subheading 0308.11 from any other chapter
0308.19	--Other	Either: (a) a change to subheading 0308.19 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0308.2	-Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus):
0308.21	--Live, fresh or chilled	A change to subheading 0308.21 from any other chapter
0308.29	--Other	Either: (a) a change to subheading 0308.29 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0308.30	-Jellyfish (Rhopilema spp.)	Either: (a) a change to subheading 0308.30 from any other chapter; or
		(b) no change in tariff classification is required provided the good is smoked in Australia or Malaysia
0308.90	-Other	Either: (a) a change to subheading 0308.90 from any other subheading; or
		(b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or
		(ii) the good is smoked in Australia or Malaysia
	CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
0401	Milk and cream, not concentrated nor containing added sugar or other sweetening matter
0401.10	-Of a fat content, by weight, not exceeding 1%	Either: (a) a change to subheading 0401.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0401.20	-Of a fat content, by weight, exceeding 1 % but not exceeding 6 %	Either: (a) a change to subheading 0401.20 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0401.40	-Of a fat content, by weight, exceeding 6 % but not exceeding 10 %	Either: (a) a change to subheading 0401.40 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0401.50	-Of a fat content, by weight, exceeding 10 %	Either: (a) a change to subheading 0401.50 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0402	Milk and cream, concentrated or containing added sugar or other sweetening matter
0402.10	-In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	Either: (a) a change to subheading 0402.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0402.2	-In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
0402.21	--Not containing added sugar or other sweetening matter	Either: (a) a change to subheading 0402.21 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0402.29	--Other	Either: (a) A change to subheading 0402.29 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0402.9	-Other:
0402.91	--Not containing added sugar or other sweetening matter	Either: (a) a change to subheading 0402.91 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0402.99	--Other	Either: (a) a change to subheading 0402.99 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0403	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
0403.10	-Yogurt	Either: (a) a change to subheading 0403.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0403.90	-Other	Either: (a) a change to subheading 0403.90 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0404	Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
0404.10	-Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter	Either: (a) a change to subheading 0404.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0404.90	-Other	Either: (a) a change to subheading 0404.90 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0405	Butter and other fats and oils derived from milk; dairy spreads
0405.10	-Butter	Either: (a) a change to subheading 0405.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0405.20	-Dairy spreads	Either: (a) a change to subheading 0405.20 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0405.90	-Other	Either: (a) a change to subheading 0405.90 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0406	Cheese and curd
0406.10	-Fresh (unripened or uncured) cheese, including whey cheese, and curd	Either: (a) a change to subheading 0406.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0406.20	-Grated or powdered cheese, of all kinds	Either: (a) a change to subheading 0406.20 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0406.30	-Processed cheese, not grated or powdered	Either: (a) a change to subheading 0406.30 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0406.40	-Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti	Either: (a) a change to subheading 0406.40 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0406.90	-Other cheese	Either: (a) a change to subheading 0406.90 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0407	Birds' eggs, in shell, fresh, preserved or cooked	A change to heading 0407 from any other chapter
0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter	Either: (a) a change to heading 0408 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0409	Natural honey	Either: (a) a change to heading 0409 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0410	Edible products of animal origin, not elsewhere specified or included	Either: (a) a change to heading 0410 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
0501	Human hair, unworked, whether or not washed or scoured; waste of human hair	A change to heading 0501 from any other chapter
0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair	A change to heading 0502 from any other chapter
0504	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked	A change to heading 0504 from any other chapter
0505	Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers	A change to heading 0505 from any other chapter
0506	Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products	A change to heading 0506 from any other chapter
0507	Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products	A change to heading 0507 from any other chapter
0508	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof	A change to heading 0508 from any other chapter
0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved	A change to heading 0510 from any other chapter
0511	Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption	A change to heading 0511 from any other chapter
	CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
0601	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of 1212
0601.10	-Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant	Either: (a) a change to subheading 0601.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0601.20	-Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	Either: (a) a change to subheading 0601.20 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0602	Other live plants (including their roots), cuttings and slips; mushroom spawn
0602.10	-Unrooted cuttings and slips	Either: (a) a change to subheading 0602.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0602.20	-Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts	Either: (a) a change to subheading 0602.20 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0602.30	-Rhododendrons and azaleas, grafted or not	Either: (a) a change to subheading 0602.30 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0602.40	-Roses, grafted or not	Either: (a) a change to subheading 0602.40 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0602.90	-Other	Either: (a) a change to subheading 0602.90 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0603	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	Either: (a) a change to heading 0603 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0604	Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	Either: (a) a change to heading 0604 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
0701	Potatoes, fresh or chilled	A change to heading 0701 from any other chapter
0702	Tomatoes, fresh or chilled	A change to heading 0702 from any other chapter
0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled	A change to heading 0703 from any other chapter
0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled	A change to heading 0704 from any other chapter
0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled	A change to heading 0705 from any other chapter
0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled	A change to heading 0706 from any other chapter
0707	Cucumbers and gherkins, fresh or chilled	A change to heading 0707 from any other chapter
0708	Leguminous vegetables, shelled or unshelled, fresh or chilled	A change to heading 0708 from any other chapter
0709	Other vegetables, fresh or chilled	A change to heading 0709 from any other chapter
0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
0710.10	-Potatoes	Either: (a) a change to subheading 0710.10 from any other chapter; or
		(b) no change in tariff classification is required provided that the good is cooked in Australia or Malaysia
0710.2	-Leguminous vegetables, shelled or unshelled:
0710.21	--Peas (Pisum sativum)	Either: (a) a change to subheading 0710.21 from any other chapter; or
		(b) no change in tariff classification is required provided that the good is cooked in Australia or Malaysia
0710.22	--Beans (Vigna spp., Phaseolus spp.)	Either: (a) a change to subheading 0710.22 from any other chapter; or
		(b) no change in tariff classification is required provided that the good is cooked in Australia or Malaysia
0710.29	--Other	Either: (a) a change to subheading 0710.29 from any other chapter; or
		(b) no change in tariff classification is required provided that the good is cooked in Australia or Malaysia
0710.30	-Spinach, New Zealand spinach and orache spinach (garden spinach)	Either: (a) a change to subheading 0710.30 from any other chapter; or
		(b) no change in tariff classification is required provided that the good is cooked in Australia or Malaysia
0710.40	-Sweet corn	Either: (a) a change to subheading 0710.40 from any other chapter; or
		(b) no change in tariff classification is required provided that the good is cooked in Australia or Malaysia
0710.80	-Other vegetables	Either: (a) a change to subheading 0710.80 from any other chapter; or
		(b) no change in tariff classification is required provided that the good is cooked in Australia or Malaysia
0710.90	-Mixtures of vegetables	Either: (a) a change to subheading 0710.90 from any other chapter; or
		(b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is cooked in Australia or Malaysia
0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	Either: (a) A change to heading 0711 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared	Either: (a) a change to heading 0712 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0713	Dried leguminous vegetables, shelled, whether or not skinned or split	Either: (a) a change to heading 0713 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0714	Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith	A change to heading 0714 from any other chapter
	CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
0801	Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
0801.1	-Coconuts:
0801.11	--Desiccated	Either: (a) a change to subheading 0801.11 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0801.12	--In the inner shell (endocarp)	Either: (a) a change to subheading 0801.12 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0801.19	--Other	Either: (a) a change to subheading 0801.19 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0801.2	-Brazil nuts:
0801.21	--In shell	A change to subheading 0801.21 from any other chapter
0801.22	--Shelled	Either: (a) a change to subheading 0801.22 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0801.3	-Cashew nuts:
0801.31	--In shell	A change to subheading 0801.31 from any other chapter
0801.32	--Shelled	Either: (a) a change to subheading 0801.32 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802	Other nuts, fresh or dried, whether or not shelled or peeled
0802.1	-Almonds:
0802.11	--In shell	A change to subheading 0802.11 from any other chapter
0802.12	--Shelled	Either: (a) a change to subheading 0802.12 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.2	-Hazelnuts or filberts (Corylus spp.):
0802.21	--In shell	A change to subheading 0802.21 from any other chapter
0802.22	--Shelled	Either: (a) a change to subheading 0802.22 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.3	-Walnuts:
0802.31	--In shell	A change to subheading 0802.31 from any other chapter
0802.32	--Shelled	Either: (a) a change to subheading 0802.32 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.4	-Chestnuts (Castanea spp.):
0802.41	--In shell	Either: (a) a change to subheading 0802.41 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.42	--Shelled	Either: (a) a change to subheading 0802.42 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.5	-Pistachios:
0802.51	--In shell	Either: (a) a change to subheading 0802.51 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.52	--Shelled	Either: (a) a change to subheading 0802.52 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.6	-Macadamia nuts:
0802.61	--In shell	Either: (a) a change to subheading 0802.61 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.62	--Shelled	Either: (a) a change to subheading 0802.62 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.70	-Kola nuts (Cola spp.)	Either: (a) a change to subheading 0802.70 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.80	-Areca nuts	Either: (a) a change to subheading 0802.80 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0802.90	-Other	Either: (a) a change to subheading 0802.90 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0803	Bananas, including plantains, fresh or dried	Either: (a) a change to heading 0803 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried	A change to heading 0804 from any other chapter
0805	Citrus fruit, fresh or dried	A change to heading 0805 from any other chapter
0806	Grapes, fresh or dried	A change to heading 0806 from any other chapter
0807	Melons (including watermelons) and papaws (papayas), fresh	A change to heading 0807 from any other chapter
0808	Apples, pears and quinces, fresh	A change to heading 0808 from any other chapter
0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh	A change to heading 0809 from any other chapter
0810	Other fruit, fresh	A change to heading 0810 from any other chapter
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter	Either: (a) a change to heading 0811 from any other heading; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is cooked in Australia or Malaysia
0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption	Either: (a) a change to heading 0812 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0813	Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter	Either: (a) a change to heading 0813 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0814	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	Either: (a) a change to heading 0814 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 9 COFFEE, TEA, MATÉ AND SPICES
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
0901.1	-Coffee, not roasted:
0901.11	--Not decaffeinated	Either: (a) a change to subheading 0901.11 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0901.12	--Decaffeinated	Either: (a) a change to subheading 0901.12 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0901.2	-Coffee roasted:
0901.21	--Not decaffeinated	Either: (a) a change to subheading 0901.21 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0901.22	--Decaffeinated	Either: (a) a change to subheading 0901.22 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0901.90	-Other	Either: (a) a change to subheading 0901.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0902	Tea, whether or not flavoured
0902.10	-Green tea (not fermented) in immediate packings of a content not exceeding 3 kg	Either: (a) a change to subheading 0902.10 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0902.20	-Other green tea (not fermented)	Either: (a) a change to subheading 0902.20 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0902.30	-Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg	Either: (a) a change to subheading 0902.30 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0902.40	-Other black tea (fermented) and other partly fermented tea	Either: (a) a change to subheading 0902.40 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0903	Mate	Either: (a) A change to heading 0903 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
0904.1	-Pepper:
0904.11	--Neither crushed nor ground	Either: (a) a change to subheading 0904.11 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0904.12	--Crushed or ground	Either: (a) a change to subheading 0904.12 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0904.2	-Fruits of the genus Capsicum or of the genus Pimenta:
0904.21	--Dried, neither crushed nor ground	Either: (a) a change to subheading 0904.21 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0904.22	--Crushed or ground	Either: (a) a change to subheading 0904.22 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0905	Vanilla
0905.10	-Neither crushed nor ground	Either: (a) a change to subheading 0905.10 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0905.20	-Crushed or ground	Either: (a) a change to subheading 0905.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0906	Cinnamon and cinnamon-tree flowers
0906.1	-Neither crushed nor ground:
0906.11	--Cinnamon (Cinnamomum zeylanicum Blume)	Either: (a) a change to subheading 0906.11 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0906.19	--Other	Either: (a) a change to subheading 0906.19 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0906.20	-Crushed or ground	Either: (a) a change to subheading 0906.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0907	Cloves (whole fruit, cloves and stems)
0907.10	-Neither crushed nor ground	Either: (a) a change to subheading 0907.10 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0907.20	-Crushed or ground	Either: (a) a change to subheading 0907.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0908	Nutmeg, mace and cardamoms
0908.1	-Nutmeg:
0908.11	--Neither crushed nor ground	Either: (a) a change to subheading 0908.11 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0908.12	--Crushed or ground	Either: (a) a change to subheading 0908.12 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0908.2	-Mace:
0908.21	--Neither crushed nor ground	Either: (a) a change to subheading 0908.21 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0908.22	--Crushed or ground	Either: (a) a change to subheading 0908.22 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0908.3	-Cardamoms:
0908.31	--Neither crushed nor ground	Either: (a) a change to subheading 0908.31 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0908.32	--Crushed or ground	Either: (a) a change to subheading 0908.32 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
0909.2	-Seeds of coriander:
0909.21	--Neither crushed nor ground	Either: (a) a change to subheading 0909.21 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0909.22	--Crushed or ground	Either: (a) a change to subheading 0909.22 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0909.3	-Seeds of cumin:
0909.31	--Neither crushed nor ground	Either: (a) a change to subheading 0909.31 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0909.32	--Crushed or ground	Either: (a) a change to subheading 0909.32 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0909.6	-Seeds of anise, badian, caraway or fennel; juniper berries:
0909.61	--Neither crushed nor ground	Either: (a) a change to subheading 0909.61 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0909.62	--Crushed or ground	Either: (a) a change to subheading 0909.62 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0910	Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices
0910.1	-Ginger:
0910.11	--Neither crushed nor ground	Either: (a) a change to subheading 0910.11 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0910.12	--Crushed or ground	Either: (a) a change to subheading 0910.12 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0910.20	-Saffron	Either: (a) a change to subheading 0910.20 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0910.30	-Turmeric (curcuma)	Either: (a) a change to subheading 0910.30 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0910.9	-Other spices:
0910.91	--Mixtures referred to in Note 1 (b) to this Chapter	Either: (a) a change to subheading 0910.91 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
0910.99	--Other	Either: (a) a change to subheading 0910.99 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 10 CEREALS
1001	Wheat and meslin	A change to heading 1001 from any other chapter
1002	Rye	A change to heading 1002 from any other chapter
1003	Barley	A change to heading 1003 from any other chapter
1004	Oats	A change to heading 1004 from any other chapter
1005	Maize (corn)	A change to heading 1005 from any other chapter
1006	Rice	A change to heading 1006 from any other chapter
1007	Grain sorghum	A change to heading 1007 from any other chapter
1008	Buckwheat, millet and canary seed; other cereals	A change to heading 1008 from any other chapter
	CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
1101	Wheat or meslin flour	Either: (a) a change to heading 1101 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1102	Cereal flours other than of wheat or meslin	Either: (a) a change to heading 1102 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1103	Cereal groats, meal and pellets
1103.1	-Groats and meal:
1103.11	--Of wheat	Either: (a) a change to subheading 1103.11 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1103.13	--Of maize (corn)	Either: (a) a change to subheading 1103.13 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1103.19	--Of other cereals	Either: (a) a change to subheading 1103.19 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1103.20	-Pellets	Either: (a) a change to subheading 1103.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1104	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground	Either: (a) a change to heading 1104 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1105	Flour, meal, powder, flakes, granules and pellets of potatoes
1105.10	-Flour, meal and powder	Either: (a) a change to subheading 1105.10 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1105.20	-Flakes, granules and pellets	Either: (a) a change to subheading 1105.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1106	Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8	Either: (a) a change to heading 1106 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1107	Malt, whether or not roasted
1107.10	-Not roasted	Either: (a) a change to subheading 1107.10 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1107.20	-Roasted	Either: (a) a change to subheading 1107.20 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1108	Starches; inulin	Either: (a) a change to heading 1108 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1109	Wheat gluten, whether or not dried	Either: (a) a change to heading 1109 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
1201	Soya beans, whether or not broken	A change to heading 1201 from any other chapter
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
1202.30	-Seed	A change to subheading 1202.30 from any other chapter
1202.4	-Other:
1202.41	--In shell	A change to subheading 1202.41 from any other chapter
1202.42	--Shelled, whether or not broken	Either: (a) a change to subheading 1202.42 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1203	Copra	A change to heading 1203 from any other chapter
1204	Linseed, whether or not broken	Either: (a) a change to heading 1204 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1205	Rape or colza seeds, whether or not broken	A change to heading 1205 from any other chapter
1206	Sunflower seeds, whether or not broken	A change to heading 1206 from any other chapter
1207	Other oil seeds and oleaginous fruits, whether or not broken	A change to heading 1207 from any other chapter
1208	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard	Either: (a) a change to heading 1208 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1209	Seeds, fruit and spores, of a kind used for sowing	Either: (a) a change to heading 1209 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1210	Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
1210.10	-Hop cones, neither ground nor powdered nor in the form of pellets	A change to subheading 1210.10 from any other chapter
1210.20	-Hop cones, ground, powdered or in the form of pellets; lupulin	A change to subheading 1210.20 from any other subheading
1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered	A change to heading 1211 from any other chapter
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included	A change to heading 1212 from any other chapter
1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	A change to heading 1213 from any other chapter
1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets	Either: (a) a change to heading 1214 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)	A change to heading 1301 from any other chapter
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
1302.1	-Vegetable saps and extracts:
1302.11	--Opium	Either: (a) a change to subheading 1302.11 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1302.12	--Of liquorice	Either: (a) a change to subheading 1302.12 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1302.13	--Of hops	Either: (a) a change to subheading 1302.13 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1302.19	--Other	Either: (a) a change to subheading 1302.19 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1302.20	-Pectic substances, pectinates and pectates	Either: (a) a change to subheading 1302.20 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1302.3	-Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302.31	--Agar-agar	A change to subheading 1302.31 from any other chapter
1302.32	--Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed	Either: (a) a change to subheading 1302.32 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1302.39	--Other	Either: (a) a change to subheading 1302.39 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
1401	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)	A change to heading 1401 from any other chapter
1404	Vegetable products not elsewhere specified or included	Either: (a) a change to heading 1404 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
	Note to Chapter 15 The refining process (chemical or physical) entails eliminating the odour, taste, colour and acidity of a crude fat and oil.
1501	Pig fat (including lard) and poultry fat, other than that of heading 0209 or heading 1503	Either: (a) a change to heading 1501 from any other chapter; or (b) no change in tariff classification is required provided that:
		(i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1502	Fats of bovine animals, sheep or goats, other than those of heading 1503	Either: (a) a change to heading 1502 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1503	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	Either: (a) a change to heading 1503 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or
		(ii) the good is produced by refining
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified	Either: (a) a change to heading 1504 from any other chapter; or
		(b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1505	Wool grease and fatty substances derived therefrom (including lanolin)	Either: (a) a change to heading 1505 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	Either: (a) a change to heading 1506 from any other chapter; or
		(b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1507.10	-Crude oil, whether or not degummed	Either: (a) a change to subheading 1507.10 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1507.90	-Other	Either: (a) a change to subheading 1507.90 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified
1508.10	-Crude oil	Either: (a) a change to subheading 1508.10 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1508.90	-Other	Either: (a) a change subheading 1508.90 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or
		(ii) the good is produced by refining
1509	Olive oil and its fractions, whether or not refined, but not chemically modified	Either: (a) a change to heading 1509 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509	Either: (a) a change to heading 1510 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1511	Palm oil and its fractions, whether or not refined, but not chemically modified	Either: (a) a change to heading 1511 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
1512.1	-Sunflower-seed or safflower oil and fractions thereof:
1512.11	--Crude oil	Either: (a) a change to subheading 1512.11 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1512.19	--Other	Either: (a) a change to subheading 1512.19 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1512.2	-Cotton-seed oil and its fractions:
1512.21	--Crude oil, whether or not gossypol has been removed	Either: (a) a change to subheading 1512.21 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1512.29	--Other	Either: (a) a change to subheading 1512.29 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified	Either: (a) a change to heading 1513 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified	Either: (a) a change to heading 1514 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
1515.1	-Linseed oil and its fractions:
1515.11	--Crude oil	Either: (a) a change to subheading 1515.11 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1515.19	--Other	Either: (a) a change to subheading 1515.19 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1515.2	-Maize (corn) oil and its fractions:
1515.21	--Crude oil	Either: (a) a change to subheading 1515.21 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1515.29	--Other	Either: (a) a change to subheading 1515.29 from any other chapter; or
		(b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1515.30	-Castor oil and its fractions	Either: (a) a change to subheading 1515.30 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1515.50	-Sesame oil and its fractions	Either: (a) a change to subheading 1515.50 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1515.90	-Other	Either: (a) a change to subheading 1515.90 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared	Either: (a) a change to heading 1516 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516	Either: (a) a change to heading 1517 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1518	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included	Either: (a) a change to heading 1518 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1520	Glycerol, crude; glycerol waters and glycerol lyes	Either: (a) a change to heading 1520 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1521	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured	Either: (a) a change to heading 1521 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
1522	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes	Either: (a) a change to heading 1522 from any other chapter; or (b) no change in tariff classification is required provided that: (i) there is a regional value content of at least 40%; or (ii) the good is produced by refining
	CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
1601	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	Either: (a) a change to heading 1601 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1602	Other prepared or preserved meat, meat offal or blood	Either: (a) a change to heading 1602 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	Either: (a) a change to heading 1603 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1604	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs	Either: (a) a change to heading 1604 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1605	Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved	Either: (a) a change to heading 1605 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY
1701	Cane or beet sugar and chemically pure sucrose, in solid form	Either: (a) a change to heading 1701 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel	Either (a) a change to heading 1702 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1703	Molasses resulting from the extraction or refining of sugar	Either: (a) a change to heading 1703 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1704	Sugar confectionery (including white chocolate), not containing cocoa	Either: (a) a change to heading 1704 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 18 COCOA AND COCOA PREPARATIONS
1801	Cocoa beans, whole or broken, raw or roasted	Either: (a) a change to heading 1801 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1802	Cocoa shells, husks, skins and other cocoa waste	Either: (a) a change to heading 1802 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1803	Cocoa paste, whether or not defatted	Either: (a) A change to heading 1803 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1804	Cocoa butter, fat and oil	Either: (a) a change to heading 1804 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1805	Cocoa powder, not containing added sugar or other sweetening matter	Either: (a) a change to heading 1805 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1806	Chocolate and other food preparations containing cocoa
1806.10	-Cocoa powder, containing added sugar or other sweetening matter	Either: (a) a change to subheading 1806.10 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1806.20	-Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg	Either: (a) a change to subheading 1806.20 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1806.3	-Other, in blocks, slabs or bars:
1806.31	--Filled	Either: (a) a change to subheading 1806.31 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1806.32	--Not filled	Either: (a) a change to subheading 1806.32 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1806.90	-Other	Either: (a) a change to subheading 1806.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
1901	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included	Either: (a) a change to heading 1901 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared	Either: (a) a change to heading 1902 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1903	Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	Either: (a) a change to heading 1903 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included	Either: (a) a change to heading 1904 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Either: (a) a change to heading 1905 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid	Either: (a) a change to heading 2001 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	Either: (a) a change to heading 2002 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid	Either: (a) a change to heading 2003 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006	Either: (a) a change to heading 2004 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006	Either: (a) a change to heading 2005 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2006	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)	Either: (a) a change to heading 2006 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking whether or not containing added sugar or other sweetening matter	Either: (a) a change to heading 2007 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included	Either: (a) a change to heading 2008 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	Either: (a) a change to heading 2009 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS
2101	Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	Either: (a) a change to heading 2101 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2102	Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders	Either: (a) a change to heading 2102 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2103	Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
2103.10	-Soya sauce	Either: (a) a change to subheading 2103.10 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2103.20	-Tomato ketchup and other tomato sauces	Either: (a) a change to subheading 2103.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2103.30	-Mustard flour and meal and prepared mustard	Either: (a) a change to subheading 2103.30 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2103.90	-Other	Either: (a) a change to subheading 2103.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2104	Soups and broths and preparations therefore; homogenised composite food preparations
2104.10	-Soups and broths and preparations therefore	Either: (a) a change to subheading 2104.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2104.20	-Homogenised composite food preparations	Either: (a) a change to subheading 2104.20 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2105	Ice cream and other edible ice, whether or not containing cocoa	Either: (a) a change to heading 2105 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2106	Food preparations not elsewhere specified or included
2106.10	-Protein concentrates and textured protein substances	Either: (a) a change to subheading 2106.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2106.90	-Other	Either: (a) a change to subheading 2106.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR
2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow	Either: (a) a change to heading 2201 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009	Either: (a) a change to heading 2202 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2203	Beer made from malt	Either: (a) a change to heading 2203 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2204	Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
2204.10	-Sparkling wine	Either: (a) a change to subheading 2204.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2204.2	-Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21	--In containers holding 2 l or less	Either: (a) a change to subheading 2204.21 from any other subheading, except from subheading 2204.29; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2204.29	--Other	Either: (a) a change to subheading 2204.29 from any other subheading, except from subheading 2204.21; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2204.30	-Other grape must	A change to subheading 2204.30 from any other subheading
2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances	Either: (a) a change to heading 2205 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2206	Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included	Either: (a) a change to heading 2206 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength	Either: (a) a change to heading 2207 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages
2208.20	-Spirits obtained by distilling grape wine or grape marc	Either: (a) a change to subheading 2208.20 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2208.30	-Whiskies	Either: (a) a change to subheading 2208.30 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2208.40	-Rum and other spirits obtained by distilling fermented sugar-cane products	Either: (a) a change to subheading 2208.40 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2208.50	-Gin and Geneva	Either: (a) a change to subheading 2208.50 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2208.60	-Vodka	Either: (a) a change to subheading 2208.60 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2208.70	-Liqueurs and cordials	Either: (a) a change to subheading 2208.70 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2208.90	-Other	Either: (a) a change to subheading 2208.90 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2209	Vinegar and substitutes for vinegar obtained from acetic acid	Either: (a) a change to heading 2209 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
2301	Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves	Either: (a) a change to heading 2301 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2302	Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants	Either: (a) a change to heading 2302 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2303	Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets	Either: (a) a change to heading 2303 from any other chapter; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2304	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil	Either: (a) a change to heading 2304 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2305	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil	Either: (a) a change to heading 2305 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2306	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305	Either: (a) a change to heading 2306 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2307	Wine lees; argol	Either: (a) a change to heading 2307 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2308	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included	Either: (a) a change to heading 2308 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2309	Preparations of a kind used in animal feeding	Either: (a) a change to heading 2309 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
2401	Unmanufactured tobacco; tobacco refuse	Either: (a) a change to heading 2401 from any other chapter; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	Either: (a) a change to heading 2402 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2403	Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences	Either: (a) a change to heading 2403 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
2501	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water	Either: (a) a change to heading 2501 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2502	Unroasted iron pyrites	Either: (a) a change to heading 2502 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2503	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur	Either: (a) a change to heading 2503 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2504	Natural graphite	Either: (a) a change to heading 2504 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2505	Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26	Either: (a) a change to heading 2505 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2506	Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Either: (a) a change to heading 2506 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2507	Kaolin and other kaolinic clays, whether or not calcined	Either: (a) a change to heading 2507 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2508	Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths	Either: (a) a change to heading 2508 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2509	Chalk	Either: (a) a change to heading 2509 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2510	Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk	Either: (a) a change to heading 2510 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2511	Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816	Either: (a) a change to heading 2511 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2512	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less	Either: (a) a change to heading 2512 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2513	Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated	Either: (a) a change to heading 2513 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2514	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Either: (a) a change to heading 2514 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2515	Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Either: (a) a change to heading 2515 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2516	Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape	Either: (a) a change to heading 2516 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2517	Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated	Either: (a) a change to heading 2517 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2518	Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix	Either: (a) a change to heading 2518 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2519	Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure	Either: (a) a change to heading 2519 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2520	Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders	Either: (a) a change to heading 2520 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2521	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement	Either: (a) a change to heading 2521 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825	Either: (a) a change to heading 2522 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2523	Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
2523.10	-Cement clinkers	Either: (a) a change to subheading 2523.10 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2523.2	-Portland cement:
2523.21	--White cement, whether or not artificially coloured	Either: (a) a change to subheading 2523.21 from any other subheading, except from subheadings 2523.29 through 2523.90; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2523.29	--Other	Either: (a) a change to subheading 2523.29 from any other subheading, except from subheadings 2523.21, 2523.30 or 2523.90; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2523.30	-Aluminous cement	Either: (a) a change to subheading 2523.30 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2523.90	-Other hydraulic cements	Either: (a) a change to subheading 2523.90 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2524	Asbestos	Either: (a) a change to heading 2524 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2525	Mica, including splittings; mica waste	Either: (a) a change to heading 2525 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2526	Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc	Either: (a) a change to heading 2526 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2528	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight	Either: (a) a change to heading 2528 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2529	Feldspar; leucite, nepheline and nepheline syenite; fluorspar	Either: (a) a change to heading 2529 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2530	Mineral substances not elsewhere specified or included	Either: (a) a change to heading 2530 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 26 ORES, SLAG AND ASH
2601	Iron ores and concentrates, including roasted iron pyrites	Either: (a) a change to heading 2601 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight	Either: (a) a change to heading 2602 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2603	Copper ores and concentrates	Either: (a) a change to heading 2603 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2604	Nickel ores and concentrates	Either: (a) a change to heading 2604 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2605	Cobalt ores and concentrates	Either: (a) a change to heading 2605 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2606	Aluminium ores and concentrates	Either: (a) a change to heading 2606 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2607	Lead ores and concentrates	Either: (a) a change to heading 2607 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2608	Zinc ores and concentrates	Either: (a) a change to heading 2608 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2609	Tin ores and concentrates	Either: (a) a change to heading 2609 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2610	Chromium ores and concentrates	Either: (a) a change to heading 2610 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2611	Tungsten ores and concentrates	Either: (a) a change to heading 2611 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2612	Uranium or thorium ores and concentrates	Either: (a) a change to heading 2612 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2613	Molybdenum ores and concentrates	Either: (a) a change to heading 2613 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2614	Titanium ores and concentrates	Either: (a) a change to heading 2614 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2615	Niobium, tantalum, vanadium or zirconium ores and concentrates	Either: (a) a change to heading 2615 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2616	Precious metal ores and concentrates	Either: (a) a change to heading 2616 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2617	Other ores and concentrates	Either: (a) a change to heading 2617 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2618	Granulated slag (slag sand) from the manufacture of iron or steel	Either: (a) a change to heading 2618 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2619	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel	A change to heading 2619 from any other heading
2620	Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds	A change to heading 2620 from any other heading
2621	Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste	A change to heading 2621 from any other heading
	CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
	Chapter Note: For this chapter, a "chemical reaction" is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds; or by altering the spatial arrangement of atoms in a molecule. The following are not considered to be chemical reactions for this definition: (a) dissolving in water or other solvents; (b) the elimination of solvents including solvent water; (c) the addition or elimination of water of crystallization. For heading 2710, the following processes confer origin: (a) atmospheric distillation - a separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapor then condensed into different liquefied fractions. Liquefied petroleum gas, naptha, gasoline, kerosene, diesel/heating oil, light gas oils, and lubricating oil are produced from petroleum distillation;
	(b) vacuum distillation - distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation. Vacuum distillation is useful for distilling high-boiling and heat-sensitive materials such as heavy distillates in petroleum oils to produce light to heavy vacuum gas oils and residuum. In some refineries, gas oils may be further processed into lubricating oils.
2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal	Either: (a) a change to heading 2701 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2702	Lignite, whether or not agglomerated, excluding jet	Either: (a) a change to heading 2702 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2703	Peat (including peat litter), whether or not agglomerated	Either: (a) a change to heading 2703 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2704	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	Either: (a) a change to heading 2704 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2705	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons	Either: (a) a change to heading 2705 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2706	Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars	Either: (a) a change to heading 2706 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2707	Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
2707.10	-Benzol (benzene)	Either: (a) a change to subheading 2707.10 from: (i) any other heading; or
		(ii) any other subheading provided that the good resulting from such a change is the product of a chemical reaction; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2707.20	-Toluol (toluene)	Either: (a) a change to subheading 2707.20 from: (i) any other heading; or (ii) any other subheading provided that the good resulting from such a change is the product of a chemical reaction; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2707.30	-Xylol (xylenes)	Either: (a) a change to subheading 2707.30 from: (i) any other heading; or
		(ii) any other subheading provided that the good resulting from such a change is the product of a chemical reaction; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2707.40	-Naphthalene	Either: (a) a change to subheading 2707.40 from: (i) any other heading; or (ii) any other subheading provided that the good resulting from such a change is the product of a chemical reaction; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2707.50	-Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method	Either: (a) a change to subheading 2707.50 from: (i) any other heading; or
		(ii) any other subheading provided that the good resulting from such a change is the product of a chemical reaction; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2707.9	-Other:
2707.91	--Creosote oils	Either: (a) a change to subheading 2707.91 from: (i) any other heading; or (ii) any other subheading provided that the good resulting from such a change is the product of a chemical reaction; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2707.99	--Other	Either: (a) a change to subheading 2707.99 from: (i) any other heading; or
		(ii) any other subheading provided that the good resulting from such a change is the product of a chemical reaction; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2708	Pitch and pitch coke, obtained from coal tar or from other mineral tars	Either: (a) a change to heading 2708 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2709	Petroleum oils and oils obtained from bituminous minerals, crude	Either: (a) a change to heading 2709 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2710	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils	Either: (a) a change to heading 2710 from any other heading; or (b) a change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or (c) no change in tariff classification is required provided that there is a regional value content of at least 40%
2711	Petroleum gases and other gaseous hydrocarbons	Either: (a) a change to heading 2711 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2712	Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured	Either: (a) a change to heading 2712 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2713	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals	Either: (a) a change to heading 2713 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	Either: (a) a change to heading 2714 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)	Either: (a) a change to heading 2715 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
	CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES
	Section VI Note: 1. Chemical Reaction Origin Rule Any good of Chapters 28 to 38 that is the product of a chemical reaction shall be considered to be an originating good if the chemical reaction occurred in Australia or Malaysia. Notwithstanding any of the line-by-line rules, the "chemical reaction" rule may be applied to any good classified in the above chapters. Note: For this section, a "chemical reaction" is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of the molecule. The following are not considered to be chemical reactions for the purposes of determining whether a product is an originating good: (a) dissolving in water or other solvents; (b) the elimination of solvents including solvent water; (c) the addition or elimination of water of crystallization.
	Notwithstanding any of the line-by-line rules, the "chemical reaction" rule may be applied to any good classified in the above chapters.
	2. Purification Origin Rule For Chapters 28 to 35 and Chapter 38, purification is considered to be origin conferring provided that one of the following criteria is satisfied: a) purification of a good resulting in the elimination of 80% based of the content of existing impurities; b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: (i) pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances; (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; (iii) elements and components for use in micro-elements; (iv) specialized optical uses; (v) non toxic uses for health and safety; (vi) biotechnical use; (vii) carriers used in a separation process; or (viii) nuclear grade uses.
	3. Mixtures and Blends Origin Rule For Chapters 30 and 31, heading 3302, subheading 3502.20, headings 3506, 3507 and 3707, the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is considered to be origin conferring.
	4. Change in Particle Size Origin Rule For Chapters 30 and 31: a) the deliberate and controlled reduction in particle size of a good, other than by merely crushing (or pressing) resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered to be origin conferring; b) the deliberate and controlled modification in particle size of a good, other than by merely pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered to be origin conferring.
	5. Standards Materials Origin Rule For Chapters 28 to 32, 35 and 38, the production of standards materials is considered to be origin conferring. For the purposes of this rule "standards materials" (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer.
	6. Isomer Separation Origin Rule For Chapters 28 to 32 and 35, the isolation or separation of isomers from mixtures of isomers is to be considered origin conferring.
	7. Separation prohibition A non-originating material/component will not be deemed to have satisfied all applicable requirements of these rules by reason of change from one classification to another merely as the result of the separation of one or more individual materials or components from a man-made mixture unless the isolated material/component, itself, also underwent a chemical reaction.
2801	Fluorine, chlorine, bromine and iodine
2801.10	-Chlorine	Either: (a) a change to subheading 2801.10 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2801.20	-Iodine	Either: (a) a change to subheading 2801.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2801.30	-Fluorine; bromine	Either: (a) a change to subheading 2801.30 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2802	Sulphur, sublimed or precipitated; colloidal sulphur	Either: (a) a change to heading 2802 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2803	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)	Either: (a) a change to heading 2803 from any other heading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804	Hydrogen, rare gases and other non-metals
2804.10	-Hydrogen	Either: (a) a change to subheading 2804.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.2	-Rare gases:
2804.21	--Argon	Either: (a) a change to subheading 2804.21 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.29	--Other	Either: (a) a change to subheading 2804.29 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.30	-Nitrogen	Either: (a) a change to subheading 2804.30 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.40	-Oxygen	Either: (a) a change to subheading 2804.40 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.50	-Boron; tellurium	Either: (a) a change to subheading 2804.50 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.6	-Silicon:
2804.61	--Containing by weight at least 99.99 % of silicon	Either: (a) a change to subheading 2804.61 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.69	--Other	Either: (a) a change to subheading 2804.69 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.70	-Phosphorus	Either: (a) a change to subheading 2804.70 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.80	-Arsenic	Either: (a) a change to subheading 2804.80 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2804.90	-Selenium	Either: (a) a change to subheading 2804.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2805	Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury	Either: (a) a change to heading 2805 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2806	Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
2806.10	-Hydrogen chloride (hydrochloric acid)	Either: (a) a change to subheading 2806.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2806.20	-Chlorosulphuric acid	Either: (a) a change to subheading 2806.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2807	Sulphuric acid; oleum	Either: (a) a change to heading 2807 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2808	Nitric acid; sulphonitric acids	Either: (a) a change to heading 2808 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2809	Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
2809.10	-Diphosphorus pentaoxide	Either: (a) a change to subheading 2809.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2809.20	-Phosphoric acid and polyphosphoric acids	Either: (a) a change to subheading 2809.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2810	Oxides of boron; boric acids	Either: (a) a change to heading 2810 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2811	Other inorganic acids and other inorganic oxygen compounds of non-metals
2811.1	-Other inorganic acids:
2811.11	--Hydrogen fluoride (hydrofluoric acid)	Either: (a) a change to subheading 2811.11 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2811.19	--Other	Either: (a) a change to subheading 2811.19 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2811.2	-Other inorganic oxygen compounds of non-metals:
2811.21	--Carbon dioxide	Either: (a) a change to subheading 2811.21 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2811.22	--Silicon dioxide	Either: (a) a change to subheading 2811.22 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2811.29	--Other	Either: (a) a change to subheading 2811.29 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2812	Halides and halide oxides of non-metals
2812.10	-Chlorides and chloride oxides	Either: (a) a change to subheading 2812.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2812.90	-Other	Either: (a) a change to subheading 2812.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2813	Sulphides of non-metals; commercial phosphorus trisulphide
2813.10	-Carbon disulphide	Either: (a) a change to subheading 2813.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2813.90	-Other	Either: (a) a change to subheading 2813.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2814	Ammonia, anhydrous or in aqueous solution	Either: (a) a change to heading 2814 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2815	Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium
2815.1	-Sodium hydroxide (caustic soda):
2815.11	--Solid	Either: (a) a change to subheading 2815.11 from any other subheading, except from subheading 2815.12; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2815.12	--In aqueous solution (soda lye or liquid soda)	Either: (a) a change to subheading 2815.12 from any other subheading, except from subheading 2815.11; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2815.20	-Potassium hydroxide (caustic potash)	Either: (a) a change to subheading 2815.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2815.30	-Peroxides of sodium or potassium	Either: (a) a change to subheading 2815.30 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2816	Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium
2816.10	-Hydroxide and peroxide of magnesium	Either: (a) a change to subheading 2816.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2816.40	-Oxides, hydroxides and peroxides, of strontium or barium	Either: (a) a change to subheading 2816.40 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2817	Zinc oxide; zinc peroxide	Either: (a) a change to heading 2817 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2818	Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide
2818.10	-Artificial corundum, whether or not chemically defined	Either: (a) a change to subheading 2818.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2818.20	-Aluminium oxide, other than artificial corundum	Either: (a) a change to subheading 2818.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2818.30	-Aluminium hydroxide	Either: (a) a change to subheading 2818.30 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2819	Chromium oxides and hydroxides
2819.10	-Chromium trioxide	Either: (a) a change to subheading 2819.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2819.90	-Other	Either: (a) a change to subheading 2819.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2820	Manganese oxides
2820.10	-Manganese dioxide	Either: (a) a change to subheading 2820.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2820.90	-Other	Either: (a) a change to subheading 2820.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2821	Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3
2821.10	-Iron oxides and hydroxides	Either: (a) a change to subheading 2821.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2821.20	-Earth colours	Either: (a) a change to subheading 2821.20 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2822	Cobalt oxides and hydroxides; commercial cobalt oxides	Either: (a) a change to heading 2822 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2823	Titanium oxides	Either: (a) a change to heading 2823 from any other heading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2824	Lead oxides; red lead and orange lead
2824.10	-Lead monoxide (litharge, massicot)	Either: (a) a change to subheading 2824.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2824.90	-Other	Either: (a) a change to subheading 2824.90 from any other subheading; or
		(b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825	Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
2825.10	-Hydrazine and hydroxylamine and their inorganic salts	Either: (a) a change to subheading 2825.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825.20	-Lithium oxide and hydroxide	Either: (a) a change to subheading 2825.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825.30	-Vanadium oxides and hydroxides	Either: (a) a change to subheading 2825.30 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825.40	-Nickel oxides and hydroxides	Either: (a) a change to subheading 2825.40 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825.50	-Copper oxides and hydroxides	Either: (a) a change to subheading 2825.50 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825.60	-Germanium oxides and zirconium dioxide	Either: (a) a change to subheading 2825.60 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825.70	-Molybdenum oxides and hydroxides	Either: (a) a change to subheading 2825.70 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825.80	-Antimony oxides	Either: (a) a change to subheading 2825.80 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2825.90	-Other	Either: (a) a change to subheading 2825.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2826	Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
2826.1	-Fluorides:
2826.12	--Of aluminium	Either: (a) a change to subheading 2826.12 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2826.19	--Other	Either: (a) a change to subheading 2826.19 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2826.30	-Sodium hexafluoroaluminate (synthetic cryolite)	Either: (a) a change to subheading 2826.30 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2826.90	-Other	Either: (a) a change to subheading 2826.90 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827	Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides
2827.10	-Ammonium chloride	Either: (a) a change to subheading 2827.10 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.20	-Calcium chloride	Either: (a) a change to subheading 2827.20 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.3	-Other chlorides:
2827.31	--Of magnesium	Either: (a) a change to subheading 2827.31 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.32	--Of aluminium	Either: (a) a change to subheading 2827.32 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.35	--Of nickel	Either: (a) a change to subheading 2827.35 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.39	--Other	Either: (a) a change to subheading 2827.39 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.4	-Chloride oxides and chloride hydroxides:
2827.41	--Of copper	Either: (a) a change to subheading 2827.41 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.49	--Other	Either: (a) a change to subheading 2827.49 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.5	-Bromides and bromide oxides:
2827.51	--Bromides of sodium or of potassium	Either: (a) a change to subheading 2827.51 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.59	--Other	Either: (a) a change to subheading 2827.59 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2827.60	-Iodides and iodide oxides	Either: (a) a change to subheading 2827.60 from any other subheading; or (b) no change in tariff classification is required provided that there is a regional value content of at least 40%
2828	Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
2828.10

Federal Register of Legislation - Australian Government

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Customs (Malaysian Rules of Origin) Regulation 2012