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Free Trade Agreements and Special Trade Programs Rick O’Connell Assistant Area Director, Trade JFK Free Trade Agreements and Special Trade Programs Rick O’Connell Assistant Area Director, Trade JFK International Airport Thursday, November 13, 2008

Reference Material - Websites § www. ustr. gov – U. S. Trade Representative § Reference Material - Websites § www. ustr. gov – U. S. Trade Representative § www. usitc. gov – International Trade Commission § www. cbp. gov – U. S. Customs and Border Protection (click “Trade”, “Trade Programs”, then “International Agreements” § www. tradeagreements. gov – U. S. Government (Departments of Agriculture, Commerce, State, Treasury and the Office of the United States Trade Representative) interagency effort § www. otexa. itc. doc. gov – Office of Textiles and Apparel

Trade Agreement vs. Trade Program Free Trade Agreement § A reciprocal agreement between two Trade Agreement vs. Trade Program Free Trade Agreement § A reciprocal agreement between two or more parties § Broader provisions beyond Customs issues § Israel, Jordan, NAFTA, Chile, Singapore, Australia, Morocco, CAFTA-DR, Bahrain Special Trade Program § A unilateral action on the part of the United States § US exporters do not receive benefits § GSP, ATPA/ATPDEA, CBERA/CBI, CBPTA, AGOA

FREE TRADE AGREEMENTS / SPECIAL TRADE PROGRAMS GENERAL NOTE SPI GN 16 D GN FREE TRADE AGREEMENTS / SPECIAL TRADE PROGRAMS GENERAL NOTE SPI GN 16 D GN 11 J, J*, J+ GN 28 AU GN 30 BH Caribbean Basin Economic Recovery Act (CBERA) and Caribbean Basin Trade Partnership Act (CBTPA) GN 7/ GN 17 E, E* & R Central America – Dominican Republic Free Trade Agreement (CAFTA-DR) GN 29 P, P+ GN 26 CL GN 4 A, A+, A* GN 8 IL, N (QIZ) GN 18 JO GN 27 MA GN 12 CA, MX None yet GN 25 SG, 9999. 00. 84 (ISI provision) African Growth and Opportunity Act (AGOA) Andean Trade Preferences Act (ATPA) & Andean Trade Promotion and Drug Eradication Act (ATPDEA) Australia Free Trade Agreement (AFTA) Bahrain Free Trade Agreement (BFTA) Chile Free Trade Agreement (CFTA) Generalized System of Preferences (GSP) Israel Free Trade Area, West Bank, Gaza Strip, Qualified Industrial Zones (ILFTA) Jordan Free Trade Area (JFTA) Morocco Free Trade Agreement (MFTA) North American Free Trade Agreement (NAFTA) Oman Free Trade Agreement Singapore Free Trade Agreement (SFTA)

Current Free Trade Agreements (FTAs) 1. Israel 9/1/85 The United States–Israel Free Trade Area Current Free Trade Agreements (FTAs) 1. Israel 9/1/85 The United States–Israel Free Trade Area Agreement (US-ILFTA) also affords preferential tariff treatment to goods manufactured by eligible companies in the Egyptian Qualifying Industrial Zones (QIZs) and the Jordanian QIZs. a) Jordan QIZ 11/21/96 b) Egypt QIZ 12/29/04 2. NAFTA 1/1/94 3. Jordan 12/17/01 4. Chile 1/1/04 5. Singapore 1/1/04 6. Australia 1/1/05 7. Morocco 1/1/06 8. CAFTA-DR 3/1/06 El Salvador; 4/1/06 Honduras, Nicaragua; 7/1/06 Guatemala; 3/1/07 Dominican Republic 9. Bahrain 8/1/06

Potential &/or Future FTAs CAFTA-DR (Costa Rica) Peru Oman Colombia Panama South Korea Ecuador Potential &/or Future FTAs CAFTA-DR (Costa Rica) Peru Oman Colombia Panama South Korea Ecuador Malaysia Thailand United Arab Emirates Free Trade Area of the Americas (FTAA) - Efforts to integrate the Western Hemisphere into a free trade area of the region’s 34 democracies Southern African Customs Union (SACU) – Botswana, Lesotho, Namibia, South Africa and Swaziland Egypt Vietnam

Free Trade Agreement Overview § New FTAs based on NAFTA and GSP – each Free Trade Agreement Overview § New FTAs based on NAFTA and GSP – each has a dedicated note in the HTS § FTAs not “free” but preferential § Concrete obligations for the importer regarding customs procedures § Commitment to publish laws and regulations on the Internet § The rules are not identical and can only be applied to the respective agreements.

Rules of Origin The NAFTA Model Preference Criterion § What is a Rule of Rules of Origin The NAFTA Model Preference Criterion § What is a Rule of Origin? § Wholly Obtained § Product Specific Rules of Origin § Tariff Shift (based on international nomenclature, transparent and not subjective) § Regional Value Content (RVC) § Exclusively from Originating Materials § De Minimis § Current Agreements based on the NAFTA model: Singapore, Chile, Australia and CAFTA-DR

General Rules of Origin § A good must be “more than” a product of General Rules of Origin § A good must be “more than” a product of a Party country, it must meet a preference rule of origin § The general rules incorporate different methods for determining origin § An imported good must be “originating” per the general rules of the agreement in order to receive preferential treatment

Rules of Origin The GSP Model Objectives § A good must be “more than” Rules of Origin The GSP Model Objectives § A good must be “more than” a product of a Party country, it must meet the rules of origin § Wholly Obtained (same principle as found in NAFTA model) § Substantial Transformation + 35% Value Added § Tariff Shift (same principle as found in NAFTA model) § Present only in new trade agreements § Imported Directly § Deemed Certification and Declaration § Current Agreements based on the GSP model: Israel FTA, Egypt QIZ, Jordan FTA, Morocco FTA, Bahrain FTA

Deemed Certification & Declaration § An importer making a claim for preference is deemed Deemed Certification & Declaration § An importer making a claim for preference is deemed to have certified that the goods qualify § Importer must be prepared to submit a signed declaration § Description of the good, invoice numbers, quantity § Description of operations performed identifying direct cost of processing § Description of materials and value § Description of any applicable change in tariff classification * The concept is not found in NAFTA

Making an FTA Claim Basis for a Claim § A claim is essentially an Making an FTA Claim Basis for a Claim § A claim is essentially an assertion by the importer that the good is originating according to the rules of the agreement, based on: § Certification, Supporting Statement or Declaration in the importer’s possession; or § Importer Knowledge § Claim is made by placing the Special Program Indicator field “SPI” on the entry summary

Importer Focus § Correspondence is with the importer § Importer should coordinate with the Importer Focus § Correspondence is with the importer § Importer should coordinate with the exporter/producer for submission of business confidential information directly to CBP *NAFTA is an exporter focused agreement

Requesting Information What will CBP ask for? § Certification, Supporting Statement or Declaration § Requesting Information What will CBP ask for? § Certification, Supporting Statement or Declaration § Documents supporting production process, cost data, materials used in production § Information concerning the growth, production or manufacture Affect of a Claim Based on Importer Knowledge § CBP retains authority through the agreement to request the necessary information to conduct a verification and make a determination § CBP may be required to ask specific detailed questions § What preference criteria was used to qualify the good as originating?

Certification/Statement/Declaration Importer Requirement § Can be in any format § CBP requires certain data Certification/Statement/Declaration Importer Requirement § Can be in any format § CBP requires certain data elements § Must be submitted upon request § May be submitted electronically

Data Elements § Importer § Exporter § Producer § Description of Good § Classification Data Elements § Importer § Exporter § Producer § Description of Good § Classification § Preference Criteria or Rule of Origin § Single Shipment § Multiple Shipment § Authorized Signature § Certification

Supporting Documentation Needed: For Wholly Obtained § Evidence of origin of good and/or all Supporting Documentation Needed: For Wholly Obtained § Evidence of origin of good and/or all materials used in production. For Tariff Shift Qualifications § Bill of Materials § Affidavits of origin for originating materials § Production records of finished goods § Classification of all non-originating materials § Demonstration of tariff shift For RVC Requirements: § Bill of Materials § Invoices for all materials § Affidavits of origin for originating materials § Production records of finished goods § Cost breakdown of all expenses related to the production of the good § RVC calculation

Post-Entry Procedures Post Entry § Supplemental Information Letters/Post Entry Amendments § 19 USC 1514 Post-Entry Procedures Post Entry § Supplemental Information Letters/Post Entry Amendments § 19 USC 1514 for liquidated entries in which the entry date of the merchandise is after Dec. 18, 2004 Post Importation § 19 USC 1520 (d) post-importation § Only method available if provision is present in the agreement § NAFTA, Chile, CAFTA-DR

Comparison Chart Available on CBP. gov Comparison Chart Available on CBP. gov

Preferential Trade Agreements & Trade Programs Synopsis (Non-Textile) Trade Agreements Branch Special Enforcement Division Preferential Trade Agreements & Trade Programs Synopsis (Non-Textile) Trade Agreements Branch Special Enforcement Division Commercial Targeting and Enforcement May 2007

General Notes Reference African Growth and Opportunity Act GN 16 Andean Trade Preferences Act General Notes Reference African Growth and Opportunity Act GN 16 Andean Trade Preferences Act & Andean Trade Promotion and Drug Eradication Act (ATPA/ATPDEA) Australia Free Trade Agreement (AFTA) GN 11 Bahrain Free Trade Agreement (BFTA) GN 30 Caribbean Basin Economic Recovery Act (CBERA) GN 7 Caribbean Basin Trade Partnership Act (CBTPA) GN 17 Central America-Dominican Republic Free Trade Agreement (CAFTA-DR) GN 29 Chile Free Trade Agreement (CFTA) GN 26 Generalized System of Preferences (GSP) GN 4 Israel Free Trade Agreement (IFTA) GN 8 Jordan Free Trade Agreement (JFTA) GN 18 Morocco Free Trade Agreement (MFTA) GN 27 North American Free Trade Agreement (NAFTA) GN 12 Singapore Free Trade Agreement (SFTA) GN 25 GN 28

AGOA References § Effective Date: 10/2/00 § Expiration Date: 9/30/15 § General Note in AGOA References § Effective Date: 10/2/00 § Expiration Date: 9/30/15 § General Note in HTS: GN 16 § Special Indicator in HTS: D § Regulation Cite: 19 CFR 10. 178 a § US Code: 19 USC 3706 § Public Law: 106 -200

AGOA Summary Reference General Note 16 SPI D General Rules of Origin Wholly Obtained, AGOA Summary Reference General Note 16 SPI D General Rules of Origin Wholly Obtained, 35% Value Added + Substantial Transformation Value Content 15% of US cost & value may count towards 35% Level of Documentation at Importation Knowledge Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA, 19 USC 1514 MPF No exemption (but products of least-developed beneficiary developing countries General Note 4 (b)(i) are exempt )

ATPA/ATPDEA References § Expiration Date: 06/30/07 § General Note in HTS: GN 11 § ATPA/ATPDEA References § Expiration Date: 06/30/07 § General Note in HTS: GN 11 § Special Indicator in HTS: J, J*, J+ § Regulation Cite: 19 CFR 10. 201 – 207 & 10. 241 - 248 § US Code: 19 USC 3201 - 3206 § Public Law: 102 -182

ATPA/ATPDEA Summary Reference General Note 11 SPI J, J*, J+ General Rules of Origin ATPA/ATPDEA Summary Reference General Note 11 SPI J, J*, J+ General Rules of Origin (Preference Criteria) Wholly Growth, 35% Value Added + Substantial Transformation Regional Value Content 15% of US cost or value can be counted towards 35% Level of Documentation at Importation Knowledge (ATPA); CPB Form 449, Signed by the exporter (ATPDEA) Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA, 19 USC 1514 MPF No exemption

Australia Free Trade Agreement § Effective Date: 1/1/05 § Expiration Date: None § General Australia Free Trade Agreement § Effective Date: 1/1/05 § Expiration Date: None § General Note in HTS: GN 28 § Special Indicator in HTS: AU § US Code: 19 USC 3805 § Public Law: 108 -286

Australia FTA Summary Reference General Note 28 SPI AU General Rules of Origin (Preference Australia FTA Summary Reference General Note 28 SPI AU General Rules of Origin (Preference Criteria) Wholly Obtained, Tariff Shift &/or RVC, Exclusively from Originating Materials, Other Qualifying Method Regional Value Content Build-up, Build-down, Net Cost Level of Documentation at Importation Freeform Statement (10 data elements); Importer Knowledge Verification Notification Importer, At discretion may contact exporter Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Must support no further production occurred in a 3 rd country Post-Importations SIL/PEA or 19 USC 1514 MPF Exempt for Originating Goods

Bahrain Free Trade Agreement § Effective Date: August 1, 2006 § Expiration Date: None Bahrain Free Trade Agreement § Effective Date: August 1, 2006 § Expiration Date: None § General Note in HTS: GN 30 § Special Indicator in HTS: BH § US Code: 19 USC 3805 note § Public Law: 109 -169

Bahrain FTA Summary Reference General Note 30 SPI BH General Rules of Origin (Preference Bahrain FTA Summary Reference General Note 30 SPI BH General Rules of Origin (Preference Criteria) Wholly Growth, 35% Value Added + Substantial Transformation; Tariff Shift for specific goods Value Content Unlimited US content towards meeting 35% Level of Documentation at Importation Supporting Declaration; Importer Knowledge Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA, 19 USC 1514 MPF Exempt for originating goods

Caribbean Basin Economic Recovery Act § Effective Date: 10/2/00 § Expiration Date: N/A § Caribbean Basin Economic Recovery Act § Effective Date: 10/2/00 § Expiration Date: N/A § General Note in HTS: GN 7 § Special Indicator in HTS: E, E* § Regulation Cite: 19 CFR 10. 191 - 199 § US Code: 19 USC 2701 - 2706 § Public Law: 98 -67

CBERA Summary Reference General Note 7 SPI E, E* General Rules of Origin (Preference CBERA Summary Reference General Note 7 SPI E, E* General Rules of Origin (Preference Criteria) Wholly Growth, 35% Value Added + Substantial Transformation Value Content 15% of US cost or value can be counted towards 35% Level of Documentation at Importation Knowledge Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA, 19 USC 1514 MPF Exempt for all goods, whether or not they are originating

Caribbean Basin Trade Preferences Act § Expiration Date: 9/30/08 § General Note in HTS: Caribbean Basin Trade Preferences Act § Expiration Date: 9/30/08 § General Note in HTS: GN 17 § Special Indicator in HTS: R § Regulation Cite: 19 CFR 10. 231 - 237 § US Code: 19 USC 2701 - 2707 § Public Law: 106 -200

CBTPA Summary Reference General Note 17 SPI R General Rules of Origin (Preference Criteria) CBTPA Summary Reference General Note 17 SPI R General Rules of Origin (Preference Criteria) Wholly Obtained, Good originates according to the NAFTA rules of origin Regional Value Content If applicable per GN 12 Level of Documentation at Importation CPB Form 450, Signed by the exporter Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA, 19 USC 1514 MPF Exempt for all goods, whether or not they are originating

Central America-Dominican Republic Free Trade Agreement § Effective Dates: § 3/1/06 (El Salvador) § Central America-Dominican Republic Free Trade Agreement § Effective Dates: § 3/1/06 (El Salvador) § 4/1/06 (Nicaragua & Honduras) § 7/1/06 (Guatemala) § Expiration Date: None § General Note in HTS: GN 29 § Special Indicator in HTS: P, P+ § US Code: 19 USC 4001 note § Public Law: 109 -53

CBI/CBERA/CBTPA/CAFTA-DR Comparison Caribbean Basin Initiative (CBI) Caribbean Basin Economic Recovery Act (CBERA) Caribbean Basin CBI/CBERA/CBTPA/CAFTA-DR Comparison Caribbean Basin Initiative (CBI) Caribbean Basin Economic Recovery Act (CBERA) Caribbean Basin Trade Partnership Act (CBTPA) Central America. Dom. Rep. Free Trade Agreement (CAFTA-DR)* Program providing duty free treatment of certain goods Act that implemented CBI Expands CBERA benefits to previously excluded articles applying NAFTA rules of origin & tariffs Reciprocal trade agreement between the US and Central American countries Countries listed in GN 7(a) Countries listed in GN 17(a) Costa Rica, Guatemala, Honduras, El Salvador, Nicaragua, Dominican Republic SPI “E” or “E*” SPI “R” SPI “P” or “P+” * CAFTA amends certain provisions of CBERA/CBTPA

CAFTA-DR Summary Reference General Note 29 SPI P, P+ General Rules of Origin (Preference CAFTA-DR Summary Reference General Note 29 SPI P, P+ General Rules of Origin (Preference Criteria) Wholly Obtained, Tariff Shift &/or RVC, Exclusively from Originating Materials; [Qualifying Goods] Regional Value Content Build-up, Build-down, Net Cost Level of Documentation at Importation Freeform Certification (10 data elements); Importer Knowledge Verification Notification Importer, At discretion may contact exporter Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment No further production; must stay under Customs control Post-Importations 19 USC 1520(d) MPF Exempt for Originating Goods & Qualifying Goods * Imports from CAFTA countries will lose GSP, CBERA & CBTPA eligibility upon implementation of FTA

Chile Free Trade Agreement § Effective Date: 1/1/04 § Expiration Date: None § General Chile Free Trade Agreement § Effective Date: 1/1/04 § Expiration Date: None § General Note in HTS: GN 26 § Special Indicator in HTS: CL § Regulation Cite: 19 CFR 10. 400 et. seq. § US Code: 19 USC 3805 Note § Public Law: 108 -77

Chile FTA Summary Reference General Note 26 SPI CL General Rules of Origin (Preference Chile FTA Summary Reference General Note 26 SPI CL General Rules of Origin (Preference Criteria) Wholly Obtained, Tariff Shift &/or RVC, Exclusively of Originating Materials Regional Value Content Build-up, Build-down Level of Documentation at Importation Freeform Certification (10 data elements); Sufficient Knowledge Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Must support no further production occurred in a 3 rd country Post-Importations 19 USC 1520(d) MPF Exempt for Originating Goods * Imports from Chile lost GSP eligibility upon implementation of FTA (Jan 1, 2004)

Generalized System of Preferences § Effective Date: 1/1/76 § Expiration Date: 12/31/08 § General Generalized System of Preferences § Effective Date: 1/1/76 § Expiration Date: 12/31/08 § General Note in HTS: GN 4 § Special Indicator in HTS: A, A+, A* § Regulation Cite: 19 CFR 10. 171 – 178 a § US Code: 19 USC 2461 - 2467

GSP Summary Reference General Note 4 SPI A, A+, A* General Rules of Origin GSP Summary Reference General Note 4 SPI A, A+, A* General Rules of Origin (Preference Criteria) Wholly Obtained, 35% Value Added + Substantial Transformation Value Content US cost and value may NOT count towards 35% Level of Documentation at Importation Knowledge (Form A no longer required) Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA, 19 USC 1514 MPF Exempt for products of least-developed beneficiary developing countries regardless of whether a claim is made

Israel Free Trade Agreement § Effective Date: 9/1/85 § Expiration Date: None § General Israel Free Trade Agreement § Effective Date: 9/1/85 § Expiration Date: None § General Note in HTS: GN 8 § Special Indicator in HTS: IL § US Code: 19 USC 2112 § Public Law: 99 -47

Israel FTA Summary Reference General Note 8 SPI IL General Rules of Origin (Preference Israel FTA Summary Reference General Note 8 SPI IL General Rules of Origin (Preference Criteria) Wholly Growth, 35% Value Added + Substantial Transformation Value Content 15% of US cost or value can be counted towards 35% Level of Documentation at Importation Knowledge, Form A (optional) Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA, 19 USC 1514 MPF Exempt for all products, whether or not originating

Qualified Industrial Zone (QIZ) Qualified Industrial Zone (QIZ)

QIZ General Information § Extension of ILFTA benefits to goods produced in designated regions QIZ General Information § Extension of ILFTA benefits to goods produced in designated regions outside of Israel § Company must be approved by Joint Committees § Separate requirements for inputs regulated by Joint Committees § Imported goods must meet the 35% value added + substantial transformation and imported directly requirement to receive benefits

Jordan Qualified Industrial Zone (QIZ) § Effective Date: 11/21/96 § Expiration Date: None § Jordan Qualified Industrial Zone (QIZ) § Effective Date: 11/21/96 § Expiration Date: None § General Note in HTS: GN 3(a)(v) & GSN 3(d) § Special Indicator in HTS: IL in HTS, N on 7501

Jordan QIZ Summary Reference General Note 8 and 3(a)(v), General Statistical Note 3(d) SPI Jordan QIZ Summary Reference General Note 8 and 3(a)(v), General Statistical Note 3(d) SPI IL in HTS, but N on 7501 General Rules of Origin (Preference Criteria) Wholly Growth, 35% Value Added + Substantial Transformation Value Content 15% of US cost or value can be counted towards 35% Level of Documentation at Importation Knowledge Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Direct Shipment Post-Importations SIL/PEA, 19 USC 1514 MPF No exemption

Egypt Qualified Industrial Zone (QIZ) § Effective Date: 12/29/04 § Expiration Date: None § Egypt Qualified Industrial Zone (QIZ) § Effective Date: 12/29/04 § Expiration Date: None § General Note in HTS: GN 3(a)(v) & GN 3(d) § Special Indicator in HTS: IL in HTS, N on 7501 § US-Israel Free Trade Area Implementation Act: 69 FR 78094 § Eligible company list at: Egypt Ministry of Foreign Trade and Industry Website (www. qizegypt. gov. eg)

Egypt QIZ Summary Reference General Note 8 and 3(a)(v), General Statistical Note 3(d) SPI Egypt QIZ Summary Reference General Note 8 and 3(a)(v), General Statistical Note 3(d) SPI IL in HTS, but N on 7501 General Rules of Origin (Preference Criteria) Wholly Growth, 35% Value Added + Substantial Transformation Value Content 15% of US cost or value can be counted towards 35% Level of Documentation at Importation Knowledge Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Direct Shipment Post-Importations SIL/PEA, 19 USC 1514 MPF No exemption

Jordan Free Trade Agreement § Effective Date: 12/17/01 § Expiration Date: None § General Jordan Free Trade Agreement § Effective Date: 12/17/01 § Expiration Date: None § General Note in HTS: GN 18 § Special Indicator in HTS: JO § US Code: 19 USC 2112 § Public Law: 107 -43

Jordan FTA Summary Reference General Note 18 SPI JO General Rules of Origin (Preference Jordan FTA Summary Reference General Note 18 SPI JO General Rules of Origin (Preference Criteria) Wholly Growth, 35% Value Added + Substantial Transformation Value Content 15% of US cost or value can be counted towards 35% Level of Documentation at Importation Knowledge Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA, 19 USC 1514 MPF No exemption

Morocco Free Trade Agreement § Effective Date: 1/1/06 § Expiration Date: None § General Morocco Free Trade Agreement § Effective Date: 1/1/06 § Expiration Date: None § General Note in HTS: GN 27 § Special Indicator in HTS: MA § US Code: 19 USC 3805 note § Public Law: 108 -302

Morocco FTA Summary Reference General Note 27 SPI MA General Rules of Origin (Preference Morocco FTA Summary Reference General Note 27 SPI MA General Rules of Origin (Preference Criteria) Wholly Obtained, Substantial Transformation + 35% Valued Added, Tariff Shift Value Content Unlimited US content towards meeting 35% Level of Documentation at Importation Freeform Declaration (10 data elements); Deemed Certification Verification Notification Importer Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Imported Directly Post-Importations SIL/PEA or 19 USC 1514 MPF No Exemption * Imports from Morocco lost GSP eligibility upon implementation of FTA

North American Free Trade Agreement § Effective Date: 1/1/94 § Expiration Date: None § North American Free Trade Agreement § Effective Date: 1/1/94 § Expiration Date: None § General Note in HTS: GN 12 § Special Indicator in HTS: CA / MX § Regulation Cite: 19 CFR 181 § US Code: 19 USC 3301 - 3473 § Public Law: 103 -182

NAFTA Summary Reference General Note 12 SPI MX, CA General Rules of Origin (Preference NAFTA Summary Reference General Note 12 SPI MX, CA General Rules of Origin (Preference Criteria) Wholly Obtained, Tariff Shift &/or RVC, Wholly of Originating Materials, Exception to Tariff Shift, IT goods Regional Value Content Transaction Value, Net Cost Level of Documentation at Importation Certificate of Origin, CBP Form 434; Alternate CBP Form 434; Computer Generated CBP Form 434 Verification Notification Exporter (Importer must provide C/O prior to verification) Determination Notification Exporter, Negative Determination issued to Importer Post-Importations 19 USC 1520(d) MPF Exempt for Originating Goods

Singapore Free Trade Agreement § Effective Date: 1/1/04 § Expiration Date: None § General Singapore Free Trade Agreement § Effective Date: 1/1/04 § Expiration Date: None § General Note in HTS: GN 25 § Special Indicator in HTS: SG § US Code: 19 USC 3805 Note § Public Law: 108 -78

Singapore FTA Summary Reference General Note 25 SPI SG General Rules of Origin Wholly Singapore FTA Summary Reference General Note 25 SPI SG General Rules of Origin Wholly Obtained, Tariff Shift &/or RVC, Integrated Sourcing Initiative Regional Value Content Build-up, Build-down Level of Documentation at Importation Freeform Statement (10 data elements); Importer Knowledge Verification Notification Importer, At discretion may contact exporter Determination Notification Importer, Exporter if provided documentation to CBP Transit/Transshipment Must support no further production occurred in a 3 rd country Post-Importations SIL/PEA or 19 USC 1514 MPF Exempt for Originating Goods and ISI Goods