https://www.taxtmi.com/article/detailed?id=16860 Rules of origin determine whether goods genuinely originate in a partner country and qualify for preferential customs duty under FTAs, CEPAs and CECAs. The recognised tests include wholly obtained goods, substantial transformation, value addition, change in tariff classification and specific process requirements. Certificate of Origin is evidence of origin, while customs may verify claims through origin-compliance checks, supporting records and manufacturing proof. If origin is not satisfied, preferential duty is denied and customs consequences may follow. en-us Wed, 08 Jul 2026 09:09:22 +0530 Wed, 08 Jul 2026 09:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16860 Rules of origin determine whether goods genuinely originate in a partner country and qualify for preferential customs duty under FTAs, CEPAs and CECAs. The recognised tests include wholly obtained goods, substantial transformation, value addition, change in tariff classification and specific process requirements. Certificate of Origin is evidence of origin, while customs may verify claims through origin-compliance checks, supporting records and manufacturing proof. If origin is not satisfied, preferential duty is denied and customs consequences may follow. Articles Customs - Import - Export - SEZ Wed, 08 Jul 2026 09:09:22 +0530 https://www.taxtmi.com/article/detailed?id=16860