Determination of Origin defines originating goods, valuation bases, and product-specific origin criteria under the PTA. Definitions set the operative lexicon for origin qualification, defining originating goods, valuation bases (CIF value, FOB value) under WTO GATT rules, the Harmonised System for classification, and the scope of materials, identical and interchangeable materials, and production. Product specific rules may require tariff classification changes, specified manufacturing or processing operations, qualifying value-content criteria, or combinations as detailed in Annexure-I, and the Parties are the Governments of the Republic of India and Malaysia.