The rules applicable under reciprocal trade preferences or regional trade agreements shall be in line with the general provisions of Annex II to the Agreement on Rules of Origin. Preferential rules of origin reported to the Secretariat can be found in the WTO RTA database: rtais.wto.org preferential rules or rules of origin are those applicable in mutual trade preferences (i.e. regional trade agreements or customs unions) or in non-reciprocal trade preferences (i.e. preferences for developing or least developed countries). In fact, non-preferential rules of origin in the WTO are no more harmonized than in free trade agreements. Despite enormous efforts, the work programme on the harmonization of non-preferential rules of origin has not yet made significant progress, so that there are still no common rules of origin for non-preferential purposes in the WTO. During the so-called “transition” period, the formulation and implementation of non-preferential rules is literally at the discretion of the members.  The only difference with preferential rules of origin is that non-preferential rules of origin are subject to more stringent requirements in WTO agreements, in particular the Agreement on Rules of Origin and the Trade Facilitation Agreement.  Given the small number of World Customs Organization (WCO) members adhering to the specific Annex K (membership of specific annexes is optional), the Kyoto Agreement has a rather insignificant impact on the application of rules of origin in international trade. However, this Convention contains many important definitions and standards that serve as a harmonized basis for national laws and trade agreements to formulate origin. In addition to the definition of rules of origin, it also includes definitions of “country of origin”, “substantial conversion” and a number of recommended practices.
 This procedure prescribes specific manufacturing processes that may confer originating status on the goods. It requires that non-originating materials undergo certain processing or manufacturing operations in a country in order for the goods to be considered as originating in that country. .