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of <h1>Rule 15: Customs Tariff Rules, 2009, defines Origin Certification for preferential tariffs in India-MERCOSUR trade agreement.</h1> Rule 15 of the Customs Tariff Rules, 2009, concerning the Preferential Trade Agreement between MERCOSUR member states and India, outlines the requirements for Origin Certification. An Origin Certificate confirms that goods meet the origin criteria to qualify for preferential tariff treatment. This certificate is valid for a single import operation and must be presented to the customs authorities of the importing party. Government offices in each signatory country are responsible for issuing and controlling these certificates, which must adhere to a prescribed format and include a sworn declaration by the producer and the commercial invoice number.
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