Rules of origin: criteria and procedures for preferential tariff treatment under the India-Australia trade agreement established. These Rules set out criteria and procedures for qualifying goods as originating under the India-Australia Agreement, using Harmonized System classification and QVC tests (build up or build down). Origin may arise by being wholly obtained, meeting product specific rules in Annexure B, or satisfying CTSH plus specified QVC. They prescribe valuation rules, treatment of packaging, de minimis tolerances, cumulation, certificate issuance and content (Annexure A), documentation and five year record keeping, verification steps including requests and on site visits, and grounds for denial, suspension and penalties for non compliance.