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of <h1>Rule 8: Originating Materials from India or Korea Considered as Local for Preferential Tariff Benefits.</h1> Rule 8 of the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009, addresses the concept of accumulation. It states that if originating materials from one State party are used in the production of a good in the territory of the other State party, those materials will be considered as originating from the latter State party. This provision facilitates the determination of the origin of goods for preferential tariff treatment under the trade agreement between the two countries.
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