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FTA mechanics – change in tariff heading and long-term supplier declarations

Samuel Draginich
Senior Trade Compliance Manager, EMEA, Amazon EU, Luxembourg
Published 29 May 2021
FTA mechanics – change in tariff heading and long-term supplier declarations
Image by Thorsten Frenzel from Pixabay
Topic spotlight
Preferential origin agreements (or free trade agreements) generally have 3 methods by which goods can qualify depending on the specific tariff heading: wholly obtained, cumulation and change of tariff heading (CTH). This article will discuss what happens when a good must qualify via CTH but cannot fulfill the rules.

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