PL: Zmiana pozycji taryfowej (CTH) | DE: Wechsel der Tarifposition (CTH)
Definition
Change of Tariff Heading (CTH) is one of the fundamental rules of origin in EU trade agreements. It requires the final product to be classified under a different 4-digit HS heading than all non-originating materials used. CTH is often used as an alternative to the value criterion. Variants include: CC (change of chapter), CTSH (change of tariff subheading), and CTH with exceptions.