- Article 33(1) of the UCC-DA prohibits circumvention, not avoidance, which is a broader concept.
- If avoidance were prohibited by Article 33(1) UCC-DA, the Commission would exceed its delegated powers.
- Avoiding tariffs alone does not make a processing operation economically unjustified; in fact, relocating assembly operations to avoid tariffs is justified by economic interests. Economic justification is lost only if the purpose is to manipulate origin and circumvent customs duties. Circumvention and manipulation can never be justified by economic interests.
Source
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