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<h1>Rule 12 Clarifies Origin Determination for Mixed Materials Under ASEAN-India Trade Agreement Using Accounting Principles</h1> Rule 12 of the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between ASEAN member states and India) Rules, 2009, addresses the determination of origin for products made from both originating and non-originating materials. It specifies that when such materials are mixed or combined, their origin can be established using generally accepted accounting principles related to stock control or inventory management practices in the exporting country.