https://www.taxtmi.com/article/detailed?id=13327 Cumulation under Rules of Origin permits inputs and processing in partner territories to be treated cumulatively so final goods retain eligibility for preferential treatment under FTAs. It operates as bilateral, diagonal, or full cumulation, each with specific origin criteria and documentary requirements. Proper use of cumulation can lower costs, broaden sourcing options, and expand preferential-market access for exporters, but requires robust origin certification, traceability and alignment of RoO to address administrative and verification challenges. en-us Wed, 15 Jan 2025 10:06:04 +0530 Wed, 15 Jan 2025 10:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13327 Cumulation under Rules of Origin permits inputs and processing in partner territories to be treated cumulatively so final goods retain eligibility for preferential treatment under FTAs. It operates as bilateral, diagonal, or full cumulation, each with specific origin criteria and documentary requirements. Proper use of cumulation can lower costs, broaden sourcing options, and expand preferential-market access for exporters, but requires robust origin certification, traceability and alignment of RoO to address administrative and verification challenges. Articles Customs - Import - Export - SEZ Wed, 15 Jan 2025 10:06:04 +0530 https://www.taxtmi.com/article/detailed?id=13327