Article 360. Criteria for sufficient processing of goods

If two or more countries are involved in production of goods, the origin of goods shall be determined according to criteria for sufficient processing.

One of the following criteria for sufficient processing of goods shall be used to determine the country of origin of goods:

change in the commodity position according to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan at the level of any of the first four characters, which occurs as a result of operations for processing or manufacturing of goods in this country;

ad valorem percentage rule — a change in value of goods when percentage of materials used and (or) value added reaches a fixed percentage in the price of a final product.

The following does not meet criteria for sufficient processing of goods:

operations to ensure safety of goods during storage or transportation;

operations for preparing goods for sale and transportation (splitting into consignments, putting consignments together, sorting, repackaging and others);

simple assembly operations;

mixing goods (components) without imparting characteristics to a product that significantly distinguish it from the original components;

combination of two or more operations specified in paragraphs two to five of this part;

slaughter of livestock.

Specifics of application of criteria for sufficient processing of goods specified in part two of this Article shall be established by the legislation.