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of <h1>Rule 6: Indirect Materials Considered Originating for India-Singapore Tariff Concessions, Regardless of Third Country Source</h1> Rule 6 of the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between India and Singapore) Rules, 2005, addresses the treatment of indirect materials in determining the origin of products for preferential tariff concessions. It stipulates that any indirect material used in the production of a product is considered originating from the territory of a Party, regardless of whether it originates from third countries. The value of such indirect materials is determined by the cost recorded in the producer's accounting records.
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