Arthur Morgan (Louth, Sinn Fein)
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Question 191: To ask the Tánaiste and Minister for Enterprise, Trade and Employment the possibility of products subject to substantial transformation being distinguished in the tariff nomenclature. [37062/09]

Mary Coughlan (Donegal South West, Fianna Fail)
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The main elements of tariff nomenclature, which are the first 6 digits of a possible 10, are set internationally, at the World Customs Organisation. The EU then agrees the final digits that it adds to allow for more specific identification. Under the existing international system, it is not possible to distinguish between goods that are wholly made in one country and those that are transformed in the tariff codes. The question of whether or not substantial transformation has taken place is dealt with under rules of origin, and these rules are determined at EU level. Once a good has met the requirements for substantial transformation, it qualifies as a good originating in the country where that substantial transformation has taken place, and is treated in the same way as a good that is wholly made in the same country for the purposes of applying or suspending tariffs.