ABSTRACT
The world customs organization has produced a list classifying every product traded under tariff headings. Each product has a unique code which is grouped into broader categories. The commodity code of the manufactured product must be significantly different from the commodity codes of its components or raw materials, that is, it must undergo a significant transformation in terms of the change from on commodity code to another. Diagonal cumulation operates between more than two countries provided they have free trade agreements containing identical origin rules and provision for cumulation between them. As with bilateral cumulation, only originating products or materials can benefit from diagonal cumulation. Freeports are Customs-controlled Zones where storage and production activities take place under customs control. This means that all goods entering the zone and leaving it are under Customs control, and therefore do not enter domestic free circulation, that is, they are duty and tax suspended.
