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<h1>Customs Tariff Rules Define Key Terms for India-Japan Trade, Clarifying Origin Criteria and Roles of Exporters and Importers.</h1> The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011 defines key terms for determining the origin of goods traded between India and Japan. It includes definitions for 'exporter' and 'importer,' specifying individuals or entities involved in cross-border trade. It outlines criteria for 'factory ships' or 'vessels' based on registration, ownership, and crew nationality. Terms like 'fungible originating goods,' 'Generally Accepted Accounting Principles,' and 'Harmonized System' are defined to facilitate trade. The rules also clarify 'originating' and 'non-originating' materials, focusing on their role in production and trade.