The way to handle with packing/packaging materials and containers for
origin determination purposes is related to the application of the Harmonized System.
The Harmonized System coding of a good also constitutes the basis for
origin determination.
Comparison of “Packaging Materials” rules for FTAs
In the PAN-EURO-MED system, the treatment of packaging materials for origin purposes is
directly linked to the issue of classification, meaning that when packaging is included with
the product for classification purposes, it is also included for origin determination purposes
(Article 7).
Whereas in the ATIGA (Article 34) , the USMCA (Articles 4.15) and
the TPP (Articles 3.14 and 3.15) contexts, packing materials for shipment are explicitly
disregarded in the determination of origin.
Furthermore, packaging materials for retail sale are disregarded for certain types of
origin determination (depending on the exact provision).There are no such exclusions in
the PAN-EURO-MED legislation.
With regard to the ad valorem calculation in the ATIGA, NAFTA and TPP origin systems,
the value of the packaging materials for retail sale which is classified with the good is
taken into account as originating or non-originating materials, as the case may be.
The method is in this Kindle book
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