Origin Criteria

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.... a product shall be deemed as originating in a Party and shall be eligible for preferential treatment provided it: (a) is wholly obtained or produced in the territory of the Party as per rule 5; or (b) has undergone sufficient working or production as per the Product Specific Rules (PSR) in Annexure-B. (2) The producer has the option to use either of the following two methods ....

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....kes place. (4) In case of build-up method: (a) value of originating material shall consist of: (i) cost of materials; (ii) freight and insurance. (b) direct labour cost shall include: (i) wages; (ii) remuneration; (iii) other employee benefits associated with the manufacturing process. (c) direct overhead cost shall include....