उत्पत्तिको नियम

Trade between Nepal and India enjoys preferential treatment under the bilateral trade agreement, but the preference follows manufactured goods only when the origin rules are genuinely met. Goods substantially produced in Nepal, carrying the prescribed proportion of domestic value addition, enter the Indian market at concessional or nil duty, while mere passage through the border does not qualify. The certificate of origin is the instrument of the system: the exporter issues it in the prescribed forms, administration endorses it against records, and goods move with it as part of the transport documents. Origin authorities at either side may examine the production record, the value addition and the inputs when the claim is unusual. The commercial weight is real because the preference decides the duty outcome for the importer across the border. Exporters should keep production cost records proving the value addition in a form both administrations accept, because a loose certificate becomes worthless when examined. Building the origin file into routine manufacturing keeps the preferential lane open and the crossing predictable.