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U.S.-Morocco Free Trade Agreement

Rules of Origin

Originating Goods

Except as otherwise provided in Chapters Five (Rules of Origin) and Four (Textiles and Apparel), each Party shall provide that a good is an originating good (and therefore qualifies for preferential treatment under the FTA) where it is imported directly from the territory of one Party into the territory of the other Party, and

(a) it is a good wholly the growth, product, or manufacture of one or both of the Parties;

(b) for goods other than those covered by the rules in Annex 4-A or Annex 5-A, the good is a new or different article of commerce that has been grown, produced, or manufactured in the territory of one or both of the Parties; and the sum of (i) the value of materials produced in the territory of one or both of the Parties, plus (ii) the direct costs of processing operations performed in the territory of one or both of the Parties is not less than 35 percent of the appraised value of the good at the time it is imported into the territory of a Party; or

(c) for goods covered by the rules in Annex 4-A or Annex 5-A, the good has satisfied the requirements specified in that Annex.

Goods covered by Annex 4-A are textile and apparel products. The product specific rules of origin for these products begin on page 12. Other goods covered by product specific rules of origin can be found in Annex 5-A. The product specific rules begin on page 10.

For all products not covered by annex 4-A or 5-A, in order to qualify as an originating good, the U.S. and or Moroccan content must make up at least 35 percent of the value of the good. .

Cumulation

1. Direct costs of processing operations performed in the United States and/or Morocco as well as the value of materials produced in the territory of one or both countries may be counted without limitation toward satisfying the 35 percent value-content requirement.

2. An originating good or a material produced in the United States and/or Morocco, incorporated into a good in either country, shall be considered to originate in that country.

3. A good grown, produced, or manufactured in the territory of the United States and/or Morocco by one or more producers shall be an originating good, provided that it satisfies the requirements of Chapter Five and Chapter Four (Textiles and Apparel) of the Agreement.

When determining if a product qualifies for preferential treatment under the FTA, all direct costs and value of materials from both the United States and Morocco can be included to determine if the product meets the 35 percent value-content requirement.

Value of Materials

1. For determining whether the value-content requirements are met, the value of a material produced in the United States and/or Morocco includes:

(a) the price actually paid or payable by the producer of the good for the material;

(b) when not included in the price actually paid or payable by the producer of the good for the material, the freight, insurance, packing, and all other costs incurred in transporting the material to the producer's plant;

(c) the cost of waste or spoilage, less the value of recoverable scrap; and

(d) taxes or customs duties imposed on the material, provided the taxes or customs duties are not remitted on exportation.

2. Where the relationship between the producer of the good and the seller of the material influenced the price actually paid or payable for the material, or where paragraph 1 is otherwise not applicable, the value of the material produced in the United States and/or Morocco includes:

(a) all expenses incurred in the growth, production, or manufacture of the material, including general expenses;

(b) a reasonable amount for profit; and

(c) freight, insurance, packing, and all other costs incurred in transporting the material to the producer's plant.


Prepared by the International Trade Administration

Trade Information Center