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of application to express the 'substantial transformation' criterion, change in tariff classification is regarded by the Agreement on Rules of Origin as the primary method. In its Article 9 on the objectives and principles of harmonizing rules of origin, the Agreement on Rules of Origin divides 'substantial transformation' into two groups, in which 'change in tariff classification' stands apart, while the other methods are categorized as 'supplementary'. This Article points out that to ensure the timely completion of the harmonization work program,

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