Rules of Origin determine eligibility for duty-free tariff preference; exporters declare origin and certifying authority attests.

The Annexure Certificate of Origin mandates exporter declaration of origin and detailed shipment information and requires certifying authority attestation based on control. Eligibility for duty-free preference depends on compliance with the Rules of Origin and consignment conditions; Box 8 must indicate 'A' for wholly produced goods or 'B' for goods meeting the non-wholly-produced origin criterion, with local value added content stated where applicable.

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