The country of origin of such goods shall be the country where the goods were entirely manufactured , or subject to the substantial transformation .

Goods entirely made in a particular country are the following: a. vegetables, fruits and nuts cultivated or gathered in that country; b. live animals born and bred in that country; c. products originating from animals bred in that country (e.g. milk); d. products originating as a result of hunting and fishing in that country; e. marine fishery and other products of marine operations produced by a sea vessel of that country; f. products produced on the board of processing vessel of that country and made solely from the above products; products made in that country solely from the products referred to in paragraphs a - f above.

As a general rule, goods are considered as originating from a given country, when processing or manufacturing thereof resulted in the change of the classification code of the goods under the Foreign Economic Activity Commodity Classification at the level of any first four digits. In order to determine the country of origin the following substantial transformation criteria are also applied:

a. observance of certain conditions, production operations sufficient to recognize the country of these operations as the country of origin;

b. a change in the goods cost when a percent share of the cost of materials used or added cost reaches the fixed share in the cost of the final goods (ad valorem share principle).