Certificate of Origin enables preferential tariff claims when goods meet defined origin criteria and consignment conditions. Form IMCECA is the Certificate of Origin used to claim preferential tariff treatment under the India-Malaysia CECA; it records exporter and consignee details, transport, itemised goods with importing Party HS numbers, quantities and FOB value, and requires an exporter declaration that goods were produced in the stated country and comply with the Agreement's origin requirements. The certifying authority must, after control checks, certify the declaration and indicate whether preferential treatment is granted.