Change in tariff classification
Also called: CTC · CTH · CTSH · CC · tariff shift
An origin criterion requiring that non-originating materials be classified in a different chapter, heading or subheading from the final product, showing that processing has transformed them. Rules specify the level, such as change of chapter (CC), heading (CTH) or subheading (CTSH), sometimes with exceptions.
In practice
Correct HS classification of both inputs and the finished product is essential, because a misclassified input can make the whole product fail the rule.
EU
Türkiye
UK
USARelated terms
- Product-specific rules of origin
- The rules listed by HS chapter or heading in an annex to a trade agreement that state what processing is needed for a product to originate. Typical…
- Non-originating materials
- Materials used in production that do not qualify as originating, including inputs from third countries and inputs of undetermined origin.…
- Tariff classification
- The process of determining the code under which goods fall in a customs tariff, applying the legal texts, interpretative rules and published…
- Regional value content
- An origin criterion requiring that a minimum share of a product's value come from the free trade area, calculated with methods such as transaction…