5. Rules of Origin under the Revised Kyoto Convention

Learning objectives

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Outline the structure of Specific Annex K of the Revised Kyoto Convention and identify which categories of goods are taken as wholly obtained.

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Apply the Recommended Practices on substantial transformation, including the ad valorem percentage rule and the list of operations that do not confer origin.

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Explain the purpose, types, and issuing authorities of certificates of origin and how compliance is verified at the border.

We now look at some of the standards in the WCO's Revised Kyoto Convention, Specific Annex K, which sets out how Customs agencies should administer their rules of origin as part of revenue collection.