Rules of Origin set eligibility and documentary requirements for preferential trade under the India-UAE CEPA. The Rules of Origin require that a product be wholly obtained in a Party or satisfy Product Specific Rules via tariff classification change or specified value addition tests calculated on FOB or Ex Works basis, with the last manufacturing step in the exporting Party. Proof of origin is provided by a paper or electronic Certificate of Origin, a digital certificate exchanged by mutual system, or an origin declaration by an approved exporter; certificates follow Annexure E, are valid for twelve months, and issuing authorities must retain supporting records for at least five years.