Rules of Origin- Going Beyond FTAs

Rules of Origin; Nationality determines duty. Rules of Origin determine the legal nationality of goods for customs purposes, but in litigation they determine far more, duty liability, penalty exposure, and the applicability of extended limitation under Section 28 of the Customs Act, 1962. What begins as a compliance requirement at import can evolve into a forensic examination of supply chains, cost structures, production processes, and Certificates of Origin. Origin thus operates not merely as a trade concept, but as a fiscal enforcement tool.