CUSMA Rules of Origin Regulations — 1
ted States, as amended, converted, if that value is not expressed in United States currency, to United States currency at the rate of exchange determined in accordance with subsection 2 (1). ( valeur en douane ) days means calendar days, and includes Saturdays, Sundays and holidays. ( jours ) direct labour costs means costs, including fringe benefits, that are associated with employees who are directly involved in the production of a good. ( coûts de la main-d’oeuvre directe ) direct material costs means the value of materials, other than indirect materials and packing materials and containers, that are used in the production of a good. ( coûts des matières directes ) direct overhead means costs, other than direct material costs and direct labour costs, that are directly associated with the production of a good. ( frais généraux directs ) enterprise means an entity constituted or organized under applicable law, whether or not for profit, and whether privately owned or governmentally owned or controlled, including a corporation, trust, partnership, sole proprietorship, joint venture, association or similar organization. ( entreprise ) excluded costs means – with respect to net cost or total cost – sales promotion, marketing and after-sales service costs, royalties, shipping and packing costs and non-allowable interest costs. ( coûts exclus ) fungible goods means goods that are interchangeable with another good for commercial purposes and the properties of which are essentially identical. ( produits fongibles ) fungible materials means materials that are interchangeable with another material for commercial purposes and the properties of which are essentially identical. ( matières fongibles ) Harmonized System means the Harmonized Commodity Description and Coding System, including its General Rules of Interpretation, Section Notes, Chapter Notes and Subheading Notes, as set out in (a) in the case of Canada, the Customs Tariff ; (b) in the case of Mexico, the Tarifa de la Ley de los Impuestos Generales de Importacion y de Exportacion ; and (c) in the case of the United States, the Harmonized Tariff Schedule of the United States . ( Système harmonisé ) identical goods means, with respect to a good, including the valuation of a good, goods that (a) are the same in all respects as that good, including physical characteristics, quality and reputation but excluding minor differences in appearance; (b) were produced in the same country as that good; and (c) were produced (i) by the producer of that good, or (ii) by another producer, if no goods that satisfy the requirements of paragraphs (a) and (b) were produced by the producer of that good. ( produits identiques ) identical materials means, with respect to a material, including the valuation of a material, materials that (a) are the same as that material in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance; (b) were produced in the same country as that material; and (c) were produced (i) by the producer of that material, or (ii) by another producer, if no materials that satisfy the requirements of paragraphs (a) and (b) were produced by the producer of that material. ( matières identiques ) incorporated describes, with respect to the production of a good, a material that is physically incorporated into that good, including a material that is physically incorporated into another material before that material or any subsequently produced material is used in the production of the good. ( incorporée ) indirect material means a material used or consumed in the production, testing or inspection of a good but not physically incorporated into the good, or a material used or consumed in the maintenance of buildings or the operation of equipment associated with the production of a good, including (a) fuel and energy; (b) tools, dies and moulds; (c) spare parts and materials used or consumed in the maintenance of equipment and