Provision that clarifies whether packaging should be accounted for when determining the origin of the product. Packaging is often divided into packaging used for shipping of goods (such as containers and other packaging necessary to transport goods over long distances) and other packaging used to prepare goods for sale. Packaging used for shipping goods is often disregarded when determining the origin of the good. Other types of packaging may be taken into consideration when determining the origin of the final product based on whether the packaging is classified with the product or not (see the General Rules of Interpretation). Packaging is often disregarded when using the CTC rule.

Example:

A product is packaged in a card box packed into a cardboard box. Inside the box the product is protected by a top and bottom foam insert as well as a cardboard tray. The product is subject to a 60% VA rule of origin. The FTA provides that such commercial packaging should be considered when determining the value added. The originating and non-originating elements of packaging will therefore be added to the originating and non-originating inputs used in the production of the final good in the origin calculations.

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