Rules of origin defining when goods qualify for preferential tariff treatment under the India Malaysia trade framework. Goods qualify as originating and eligible for preferential tariff treatment if wholly obtained in the exporting Party, or if non originating materials meet product specific rules or undergo the required change in Harmonised System classification or satisfy a qualifying regional value content determined by either a direct or indirect method. The rules specify valuation methods (CIF/FOB/ex factory), cumulative origin, de minimis and minimal operations exclusions, and require a Certificate of Origin issued by a designated authority with procedures for pre export verification, retroactive checks, verification visits, record keeping and presentation to customs.