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    <description>These Rules prescribe the origin criteria and operational procedures for goods to qualify for preferential tariff treatment under the India-Korea agreement. Origin is conferred where goods are wholly obtained in a State party or meet product-specific rules or an RVC and tariff classification change. The instrument defines valuation of non-originating materials, excludes indirect materials from origin calculation, specifies non-qualifying operations, sets direct-consignment conditions, details Certificate of Origin issuance, validity and record-keeping, and establishes verification, retroactive checks and enforcement mechanisms including denial of preferential treatment and revocation of issuing authority.</description>
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