https://www.taxtmi.com/article/detailed?id=15170 TEPA's Rules of Origin create a flexible framework allowing four co existing proof mechanisms, diagonal cumulation with EFTA states and India, acceptance of third party invoicing where non manipulation is shown, permissive transit/warehousing through non parties with simple evidence, inventory accounting in lieu of physical segregation for fungible materials, product specific "melt and pour" requirements for steel, optional FOB valuation with a 5% VNM adjustment, and time bound verification SLAs with denial and appeal processes. en-us Fri, 03 Oct 2025 08:37:27 +0530 Fri, 03 Oct 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15170 TEPA's Rules of Origin create a flexible framework allowing four co existing proof mechanisms, diagonal cumulation with EFTA states and India, acceptance of third party invoicing where non manipulation is shown, permissive transit/warehousing through non parties with simple evidence, inventory accounting in lieu of physical segregation for fungible materials, product specific "melt and pour" requirements for steel, optional FOB valuation with a 5% VNM adjustment, and time bound verification SLAs with denial and appeal processes. Articles Customs - Import - Export - SEZ Fri, 03 Oct 2025 08:37:27 +0530 https://www.taxtmi.com/article/detailed?id=15170