https://www.taxtmi.com/acts?id=52114 Accounting segregation may be used to determine the originating character of goods where originating and non-originating fungible materials are used, subject to prior authorisation. Fungible materials are materials of the same kind and commercial quality, with the same technical and physical characteristics, that cannot be distinguished once incorporated into the finished product. The inventory management system must follow generally accepted accounting principles, ensure no more final products receive originating status than physical segregation would allow, and be supported by records for customs verification. en-us Thu, 09 Oct 2025 14:27:06 +0530 Tue, 30 Jun 2026 11:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52114 Accounting segregation may be used to determine the originating character of goods where originating and non-originating fungible materials are used, subject to prior authorisation. Fungible materials are materials of the same kind and commercial quality, with the same technical and physical characteristics, that cannot be distinguished once incorporated into the finished product. The inventory management system must follow generally accepted accounting principles, ensure no more final products receive originating status than physical segregation would allow, and be supported by records for customs verification. Act-Rules Customs Thu, 09 Oct 2025 14:27:06 +0530 https://www.taxtmi.com/acts?id=52114