inventory management method

(1) In general (A) Claim for preferential tariff treatment A person claiming that a fungible good or fungible material is an originating good may base the claim either on the physical segregation of the fungible good or fungible material or by using an inventory management method with respect to the fungible good or fungible material. (B) Inventory management method In this subsection, the term “inventory management method” means— (i) averaging; (ii) “last-in, first-out”; (iii) “first-in, first-out”; or (iv) any other method— (I) recognized in the generally accepted accounting principles of the CAFTA–DR country in which the production is performed; or (II) otherwise accepted by that country.


19 USC § 4033(g)(1)

Scoping language

In this subsection
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