Yesterday, the IRS announced that FBAR disclosures topped 1 million filings to a record of 1,163,229 FBARs, up more than 8 percent from the year prior. As awareness and compliance efforts increase, it is important that taxpayers in the US and overseas are aware of the FBAR filing requirements and the FinCen Form 114 (the âFBARâ form).
These rules of origin are referred to as. product specific rules of origin, and are based on 1) a change in HTS classification (aka, a âtariff. shiftâ), 2) a regional value content, or 3) both. Tariff shift rules may apply to chapters (2-digit.
tariff. 1  an official list or table showing the duties or customs imposed by a government on imports or exports. 2  the schedule or system of duties so imposed. 3  any duty or rate of duty in such a list or schedule. 4  any table of charges, as of a railroad, bus line, etc. 5  bill; cost; charge. 6  to subject to a tariff.