Accounting segregation. 1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called "accounting segregation" method to be used for managing such stocks.
Accounting segregation. 1. If originating and non-originating fungible materials are used in the working or processing of a product, economic operators may ensure the management of materials using the accounting segregation method, without keeping the materials on separate stocks.
Accounting segregation. 1. Originating and non-originating fungible materials shall be physically segregated during storage in order to maintain their originating status.
Accounting segregation. 1. For the purpose of establishing if a product is originating when in its manufacture are utilized originating and non-originating fungible materials, mixed or physically combined, the origin of such materials can be determined by any of the inventory management methods applicable in the Signatory Party.
Accounting segregation. 1. Each Party shall provide that the determination of whether fungible products or materials are originating products shall be made ordinarily by physical segregation of each product or material; or, in case of any difficulty, an inventory management method, such as averaging, last-in, first-out, or first-in, first out, recognised in the GAAP of the Party in which the production is performed, or otherwise accepted by the Party in which the production is performed.
Accounting segregation. 1. For the purpose of establishing if a product is originating when in its manufacture are utilized originating and non- originating fungible materials, mixed or physically combined, the origin of such materials can be determined by any of the inventory management methods applicable in the Party.
Accounting segregation. 1. Where identical and interchangeable originating and non-originating materials including materials of undetermined origin are used in the manufacture of a product, those materials shall be physically segregated, according to their origin, during storage.
Accounting segregation. 1. Where identical and interchangeable originating and non-originating materials4 are used in the manufacture of a good, those materials shall be physically segregated, according to their origin, during storage.
Accounting segregation. For the purpose of establishing if a product is originating when in its manufacture are utilized originating and non-originating fungible materials, mixed or physically combined, the origin of such materials can be determined by any of the inventory management methods applicable in the Signatory Party. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the competent governmental authorities may, at the written request of those concerned, authorize the so-called "accounting segregation" method to be used for managing such stocks. This method must be able to ensure that the number of products obtained which could be considered as "originating" is the same as that which would have been obtained if there had been physical segregation of the stocks. The competent governmental authorities may grant such authorizations, subject to any conditions deemed appropriate. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured. The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the competent governmental authorities, the beneficiary shall provide a statement of how the quantities have been managed. The competent governmental authorities shall monitor the use made of the authorization and may withdraw it at any time whenever the beneficiary makes improper use of the authorization in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Chapter.
Accounting segregation. 1. If originating and non-originating fungible materials are used in the production of a good, the management of materials may be done by using an accounting segregation method without keeping the materials in separate stocks.
