What are indirect materials?

Indirect materials are the things you use to make a product that don't end up in it, like fuel, power, tools, machines and cleaning supplies. They don't count against you, wherever they came from.

Why it matters

Without this rule, an imported machine on your factory floor or imported lubricant in your press could count as non-originating material. With it, you only look at what actually goes into the product.

Where you'll find it. The article it's in, agreement by agreement.