Tea export obligation timing set from first consignment import and imports must be utilised within a short statutory period. For tea, exporters needing a Certificate of Origin (Non Preferential) must apply to the Tea Board or an authorised Inspection Agency in Appendix 35 B. The export obligation period starts from import of the first consignment and must be fulfilled within six months. Imported tea must be utilised within six months of import. Appendix 14 IC is amended to require a minimum value addition of 50% for tea.