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(1) Preferential rules of origin are the rules used to determine the origin of goods for purposes of applying preferential tariff or preferential non-tariff measures.

(2) Non-preferential rules of origin are the rules used to determine the origin of goods for all other purposes including the country-of-origin marking and for statistical purposes.

(3) Goods wholly obtained in a single country or territory or wholly produced from domestic materials in the country or territory shall be regarded as having their origin in that country or territory.

(4) Goods that are produced in more than one country or territory shall be deemed to originate in the country or territory where the goods underwent their last substantial transformation.

(5) Where a person indicates an origin of goods in a declaration, the Commissioner-General may require that person to prove the origin of the goods.

(6) A person shall provide an invoice declaration of origin or where applicable, a Certificate of Origin to the proper officer on request by the proper officer.

(7) In the case of goods benefiting from preferential measures contained in Agreements that the Republic has concluded with another country, the Commissioner-General shall apply the preferential rules of origin applicable to those goods that are specified in the preferential Agreement.

(8) For goods that are subject to the Economic Community of West African States Preferential Agreement

(a) the goods shall be considered as originating from Member States where

(i) the goods have been wholly produced in Member States; or

(ii) the goods contain raw materials that were not wholly obtained from Member States, if the materials have undergone operations and processes that confer community origin; and

 (b) where the goods consists of materials wholly produced or sufficiently transformed in one or several Member States the goods shall be considered as       goods originating from the Member States in which the last processing or transformation took place as specified in the Economic Community of West African   Protocol.