roo-qualification-worksheet

Context

Customs post-clearance audits demand per-shipment origin qualification evidence — authorities do not accept general origin analysis; they require shipment-specific worksheets documenting how the product-specific rule was satisfied for that exact consignment. fta-origin-determination determines the rules; this skill records the determination as a repeatable, auditable worksheet artifact for each shipment. One worksheet per shipment per FTA claim.

When to Use

• Claiming preferential tariff treatment under any Free Trade Agreement
• Preparing documentation for a customs post-clearance audit response
• Batch or multi-shipment certifications requiring individual origin records
• Client must retain origin evidence for the FTA's statutory retention period
• Exporter needs a self-certification origin statement template

Prerequisites

• Completed FTA origin determination report (from fta-origin-determination)
• Confirmed HS code (from hs-classification-workflow)
• Bill of Materials with country-of-origin data for each input
• Cost data for RVC calculation (if RVC is the applicable criterion)

Execution Steps

1. Header Block — Shipment Metadata

   • Exporter name and address
   • Product description and confirmed HS code (with hs-classification-specialist attribution)
   • Destination country
   • Claimed FTA (cite specific agreement)
   • Worksheet preparation date
   • Link to the originating fta-origin-determination report

2. PSR Criterion Block

   • Record the Product-Specific Rule applied (Wholly Obtained / Change in Tariff Classification (CC/CTH/CTSH) / Regional Value Content (RVC) / specific process rule)
   • Cite the FTA annex/chapter/paragraph where the rule was found (e.g., "Annex 3-B, Section A, heading 8544")
   • Note any special provisions or exceptions

3. BOM Assessment Table

   • Create one row per material input:
     • Input description
     • HS code (if classified)
     • Country of origin
     • Originating? (Y/N) — flag all non-originating inputs
     • Tariff shift satisfied? (if CTC/CTH/CTSH applies)
     • Cost value (for RVC or de minimis)
     • Notes (accumulation, de minimis, special provisions)
   • Explicitly identify which inputs are non-originating

4. RVC Calculation Block (if applicable)

   • State the calculation method required by the FTA (build-up / build-down / net-cost)
   • List all inputs with their values and originating status
   • Show the calculation: (originating cost / total cost) × 100 or equivalent formula
   • State the result with explicit margin — never round a marginal pass to a confident pass (inherit fta-origin-determination Step 7 discipline)
   • Flag if result is within 2% of the threshold

5. De Minimis and Accumulation Checks

   • De minimis: applied? (Y/N) — if yes, cite the provision and the threshold percentage
   • Accumulation: applicable? (Y/N) — if yes, cite the FTA partner countries and inputs qualifying
   • Outcome: state whether these provisions rescued the qualification

6. Certification Method Block

   • Identify the required certification method:
     • Self-certification (origin statement on invoice or commercial document)
     • Authorized-exporter certification (pre-approved exporter status)
     • Issuing-authority Certificate of Origin (C/O issued by customs/chamber)
   • List the retention documents required: origin statement, cost sheet, BOM, supplier declarations

7. Conclusion

   • Qualification determination: Qualifies / Does not qualify / Requires advance ruling
   • State the margin explicitly (e.g., "RVC 47.2% vs. 45% threshold — 2.2% margin")
   • Signature block:
     • Prepared by: fta-origin-analyst
     • Ratified by: client's licensed customs specialist (where required by jurisdiction)
     • Date

8. Filing

   • Save to: deliverables/roo/<shipment-id>-<fta>-worksheet.md (follow existing deliverables convention)
   • Cross-link from the origin determination report
   • Attach to the shipment's trade-documentation package

Output Format

Full markdown worksheet template skeleton (fillable artifact):

# Rules of Origin Qualification Worksheet

## Shipment Metadata

| Field | Value |
|-------|-------|
| Exporter | [Exporter name and address] |
| Product | [Product description] |
| HS Code | [XXXX.XX.XX] (confirmed by hs-classification-specialist) |
| Destination Country | [Country] |
| Claimed FTA | [FTA name] |
| Worksheet Date | [YYYY-MM-DD] |
| Linked Determination Report | [path/to/fta-origin-determination-report.md] |

## Product-Specific Rule Applied

**Criterion Type**: [Wholly Obtained / CTC / CTH / CTSH / RVC / Process Rule]

**FTA Citation**: [Annex/chapter/paragraph reference]

**Rule Text**: [quote the exact PSR from the FTA text]

## Bill of Materials Assessment

| Input | HS Code | Country of Origin | Originating? (Y/N) | Tariff Shift Satisfied? | Cost | Notes |
|-------|---------|-------------------|--------------------|-------------------------|------|-------|
| [Input 1] | [XXXX] | [Country] | [Y/N] | [Y/N] | [$] | [Accumulation/de minimis notes] |
| [Input 2] | [XXXX] | [Country] | [Y/N] | [Y/N] | [$] | [Notes] |

**Non-Originating Inputs Flagged**: [List all inputs marked N]

## Regional Value Content Calculation (if applicable)

**Method**: [Build-up / Build-down / Net-cost]

**Formula**: [State FTA formula]

**Calculation**:
- Originating cost: $[X]
- Non-originating cost: $[Y]
- Total cost: $[Z]
- RVC percentage: [X/Z × 100 = XX.X%]

**Threshold**: [XX%] (per FTA Article X)

**Result**: [Qualifies / Does not qualify] — margin: [+/- X.X%]

## De Minimis and Accumulation

**De Minimis**:
- Applied: [Y/N]
- Provision: [FTA article/annex]
- Threshold: [X%]
- Outcome: [Pass/Fail]

**Accumulation**:
- Applied: [Y/N]
- Partner countries: [List]
- Qualifying inputs: [List]
- Outcome: [Pass/Fail]

## Certification Method

**Required Method**: [Self-certification / Authorized-exporter / Issuing-authority C/O]

**Retention Documents**:
- [ ] Origin statement / Certificate of Origin
- [ ] Cost calculation sheet
- [ ] Bill of Materials with origin attributions
- [ ] Supplier declarations for non-originating inputs

## Conclusion

**Qualification Status**: [Qualifies / Does not qualify / Requires advance ruling]

**Margin**: [State explicit margin if applicable]

**Prepared By**: fta-origin-analyst
**Ratified By**: [Client's licensed customs specialist, if required]
**Date**: [YYYY-MM-DD]

---

**File Path**: `deliverables/roo/<shipment-id>-<fta>-worksheet.md`
**Cross-Reference**: [Link to origin determination report]

Quality Criteria

• [ ] Shipment metadata complete (exporter, product, HS code, destination, FTA)
• [ ] PSR criterion cited with exact FTA annex/chapter reference
• [ ] BOM table includes all material inputs with origin status
• [ ] Non-originating inputs explicitly flagged
• [ ] RVC calculation shown with full cost breakdown (if applicable)
• [ ] Margin stated explicitly — never rounded to "pass"
• [ ] De minimis and accumulation provisions cited with outcome
• [ ] Certification method identified correctly per FTA
• [ ] Retention document list complete
• [ ] Signature block includes preparer and required ratifier
• [ ] Worksheet saved to deliverables path and cross-linked

Related Skills

• fta-origin-determination — upstream rules determination; this skill operationalizes those steps into a per-shipment worksheet artifact
• hs-classification-workflow — HS code confirmation is prerequisite to PSR lookup
• trade-documentation-checklist — handoff for C/O preparation and document assembly