Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009
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Origin determination under AIFTA: qualifying goods meeting origin or value content rules receive preferential tariff treatment when certified.
Products qualify for AIFTA preferential tariffs if they are wholly obtained in the exporting Party or, if not wholly obtained, if they meet the prescribed origin conditions: a qualifying regional AIFTA content threshold and a change in tariff subheading. Parties may use direct or indirect methods to calculate content, value non originating inputs by CIF or earliest local price, and apply cumulation. AIFTA Certificates of Origin issued by designated authorities must support claims; verification, retroactive checks, verification visits, recordkeeping and anti fraud procedures are mandated.