Rules of origin determine SAFTA preferential tariff eligibility based on origin tests and Certificate of Origin procedures. Rules prescribe when goods qualify for SAFTA preferential treatment: products are originating if wholly produced in the exporting Contracting State or if, when not wholly produced, they meet prescribed working/processing and value content or tariff classification changes, or qualify under regional cumulation or product specific rules in Annex A. The valuation of non originating materials is by CIF or earliest ascertainable price. Direct consignment, packing treatment and specific non qualifying minimal operations are defined. Annex B governs issuance, verification, validity, retrospective issuance and retention of Certificates of Origin and mandates inter State cooperation against circumvention and fraud.