Rule 3 - Origin Criteria - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022

3. Origin Criteria.- (1) The product shall be deemed to be originating in a Party and shall be eligible for preferential treatment provided it: (i) is wholly obtained or produced in the territory of the Party as per rule 4; or (ii) has undergone sufficient working or production as per the Product Specific Rules in Annexure-B. (2) The producer or manufacturer has the option to use either of the following two methods of computing the value addition criteria in the Product Specific Rules at Annexure-B of these rules: (a) Value Addition = [(FOB value or Ex-Works price) (Value of NOM)] / [FOB value or Ex-Works price] or (b) Value Addition = [Cost of originating material + direct labour cost + direct overhead cost] / [FOB value or Ex-Works price] Explanation: For the purposes of sub-rule (2), the differences in value addition percentages depending on the methodology i.e., FOB value or Ex Works price, are defined in Annexure-B of these rules; (3) Notwithstanding anything contained in sub-rule (1), the final manufacture before export must have occurred in the Party of export.