https://www.taxtmi.com/acts?id=54762 Fungible goods and materials are treated as originating either by physical segregation or, where commingled, by use of an inventory management method recognised under the generally accepted accounting principles of the Party where production takes place, provided the method is used consistently throughout the fiscal year. The method must distinguish originating from non-originating materials and ensure that no more goods or materials receive originating status than would have resulted from physical segregation. A producer using such a system must keep records sufficient for the competent authority to verify compliance. en-us Mon, 06 Jul 2026 11:59:40 +0530 Mon, 06 Jul 2026 12:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54762 Fungible goods and materials are treated as originating either by physical segregation or, where commingled, by use of an inventory management method recognised under the generally accepted accounting principles of the Party where production takes place, provided the method is used consistently throughout the fiscal year. The method must distinguish originating from non-originating materials and ensure that no more goods or materials receive originating status than would have resulted from physical segregation. A producer using such a system must keep records sufficient for the competent authority to verify compliance. Act-Rules Customs Mon, 06 Jul 2026 11:59:40 +0530 https://www.taxtmi.com/acts?id=54762