Rules of origin definitions set the framework for origin determination, production scope, and competent authority functions.

Rule 2 defines the key terms used for origin determination under the Customs Tariff Rules for the India-United Kingdom Comprehensive Economic and Trade Agreement. The definitions cover the Agreement, competent authority, exporter, producer, production, originating and non-originating goods or materials, indirect material, tariff classification, territorial sea, and the Working Group on Rules of Origin. Production is defined broadly, while simple assembly is excluded and separately explained as activity not requiring special skills or specialised machinery or equipment.

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