Статья 4.12. Взаимозаменяемые товары или материалы / Article 4.12. Fungible Goods or Materials

Article 4.12
Fungible Goods or Materials

1. Where identical and interchangeable originating and non-originating goods or materials are used in the manufacture of the goods, those materials shall be physically segregated, according to their origin, during storage.

2. Where considerable cost, industrial practice or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the authorised bodies may, at the written request of producers, authorise the management of materials using the accounting segregation method without keeping the materials in separate stocks. The authorisation shall be granted only if, by the use of the accounting segregation method, it can be ensured that, at any time, the number of goods obtained which could be considered as originating in a Party is the same as the number of goods that would have been obtained by using a method of physical segregation of the stocks.

3. The selected accounting segregation method shall be recorded, applied and maintained in accordance with Generally Accepted Accounting Principles applicable in the Party in which the goods aremanufactured throughout the fiscal year for the person that selected it.

4. The pro