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<h1>Rule 13: Determining Goods' Origin Under India-Malaysia Trade Agreement Using Accepted Accounting Principles</h1> Rule 13 of the Customs Tariff Rules, 2011, concerning the preferential trade agreement between India and Malaysia, addresses the determination of origin for goods manufactured using both originating and non-originating materials. The rule stipulates that the origin should be determined based on generally accepted accounting principles of stock control or inventory management methods used in the exporting country. These principles include recognized guidelines and standards for recording financial transactions and preparing financial statements within a Party's territory.