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Article 4.8
Accumulation of Origin
1. Each Party shall provide that goods or materials originating in a Party that are used in the production of goods in the territory of the other Party are considered as originating in the territory of a Party where the last operations other than those referred to in paragraph 1 of Article 4.7 (Insufficient Working or Processing) have been carried out.
2. Each Party shall provide that production undertaken on non-originating materials in the territory of one or more of the Parties by one or more producers may contribute toward the originating content of goods for the purpose of determining their origin, regardless of whether that production was sufficient to confer origin on the material itself.
3. Each Party shall provide that if non-originating materials are used in the production of goods, the following may be counted as originating content for the purpose of determining whether the goods meet a VAC requirement:
(a) the value of processing non-originating materials undertaken in the territory of one or more of the Parties; and
(b) the value of any originating material used in the production of non-originating materials undertaken in the territory of one or more of the Parties.
4. The origin of such materials shall be confirmed by a Certificate of Origin (Form EAS) issued by an authorised body.
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