Principle of territoriality exemption: re imported goods may be deemed originating if origin thresholds and certification requirements are met.

Exemption from the principle of territoriality treats listed re imported goods as originating in the re importing State when they undergo only in territory operations for export, provided non originating inputs do not exceed forty per cent of FOB value and originating materials constitute at least sixty per cent of materials value. Certificates of Origin must indicate coverage by the exemption and be issued by the exporting State's authority; Annexure III rules apply mutatis mutandis and the exporting State shall assist in verification. A State may suspend the exemption to prevent or remedy serious injury, with specified notice, provisional measures, and unilateral suspension safeguards.

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