Fungible Goods & Materials Fungible Goods and Materials
Free Trade Agreements allow treating “fungible goods or materials” as originating where some goods are free trade agreement eligible but others are not.
A fungible good may be considered originating if the importer, exporter, or producer has either physically segregated (originating from the non-originating) the fungible good or material or used an inventory management system to segregate what is recognized in the Generally Accepted Accounting Principles.