Determination of origin governs eligibility for preferential tariff treatment under the India-Mauritius CECPA through defined origin rules and valuation. The rules set the framework for determination of origin under the India-Mauritius CECPA, defining competent authorities, Harmonized System tariff classification, CIF and FOB valuation consistent with the Customs Valuation Agreement, and Change in Tariff Classification at chapter, heading and sub heading levels. They distinguish originating and non originating materials, define manufacture and material, and prescribe that the value of non originating materials is the customs value at importation or the first ascertainable domestic price.