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of <h1>Rule 12: Indirect materials in India-Malaysia trade treated as originating, regardless of actual origin, per 2011 Rules.</h1> Rule 12 of the Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011 addresses the treatment of indirect materials in determining the origin of goods. It specifies that any indirect materials, such as power, fuel, equipment, machines, tools, or consumables used in producing goods, are considered as originating from the territory of a Party. This applies regardless of the actual origin of these materials, and their value is determined by the cost recorded in the producer's accounting records.
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