Section 79: Rules of origin

1 Goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory.

2 The goods listed in this subsection shall be deemed to have originated in a single country or territory -
a mineral products exploited from its soil, territory water or sea-bed;
b vegetable products harvested or gathered in that country or territory;
c live animals born and raised in that country or territory;
d products obtained from live animals in that country or territory;
e products obtained from hunting or fishing conducted in that country or its territorial waters or sea-bed;
f products obtained by maritime fishing and other products taken from the sea by a vessel of that country or territory;
g products obtained aboard a factory ship of that country or territory solely from products of the kind covered by paragraph (f);
h products extracted from marine soil or subsoil outside that country's or territorial waters provided that the country or territory has sole rights to work that soil or subsoil;
i scrap and waste from manufacturing and processing operations and used article collected in that country or territory and fit only for the recovery of raw materials; and
j goods produced in that country or territory solely from products referred to in paragraphs (a)-(i).

3 Goods, the production of which involves more than one country or territory, shall be deemed to originate in the country or territory where they underwent their last substantial transformation.

4 Goods that become new and different products as a result of a manufacturing operation shall be deemed to be substantially transformed.

5 A change in tariff heading or subheading may constitute proof of substantial transformation.