Rules on origin definitions set the framework for customs valuation, supporting documents, and treatment of originating goods.

Rule 2 defines the key terms used for determining origin of goods under the Trade and Economic Partnership Agreement between India and the EFTA States. It covers the agreement, annexure, competent authority, customs value, EFTA States, ex-works price, FOB value, Harmonized System, manufacture, material, Party, product, supporting documents, territory, and value of non-originating materials. It also provides that a product originating in Liechtenstein is treated as originating in Switzerland for customs purposes.

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