Determination of Origin clarifies originating materials, valuation methods and issuing authority for preferential CEPA trade. Definitions for the Determination of Origin under the India-UAE CEPA set essential terms: Parties and product scope (including production and manufacture), territorial reach, and temporal measurement. They define valuation benchmarks-CIF, FOB, Ex Works, and customs value-linked to GATT 1994 and the Customs Valuation Agreement, and recognise GAAP. The rules distinguish originating and non originating materials, prescribe valuation of non originating materials, define indirect materials used in production, and identify issuing, competent and customs authorities for certification and administration.