A certificate is one page. Eligibility rests on four tests: wholly obtained, entirely originating materials, the product-specific rule, or regional value content. That is the layer Maldives Customs actually verifies.
The 40% arithmetic
Regional value content is the FOB value minus the value of non-originating materials, divided by the FOB value. Non-originating material value is determined under the WTO valuation rules and includes freight and insurance to the place of production, plus any material of unknown origin. Material used to produce an originating material is not counted twice. The lower the non-originating share, the higher the content — and 40% is the line that has to be cleared.
The 10% tolerance
For goods tested against a tariff shift, non-originating materials that fail the shift are tolerated if their value is no more than 10% of the FOB value and every other requirement is met. This is a narrow allowance: it rescues a marginal tariff shift, not a value-content calculation that lands in the twenties.
Minimal operations do not create origin
If non-originating materials undergo only one or more of the following, the goods do not qualify: preserving them for transport or storage; simple assembly or disassembly; packing, unpacking or repacking for sale or display; slaughter; washing, cleaning, dusting, removing oxide, oil or paint; ironing or pressing textiles; simple painting or polishing; husking, bleaching, polishing or glazing grain; coloring sugar or making sugar cubes; peeling, pitting or shelling fruit, nuts and vegetables; sharpening, simple grinding or simple cutting; filtering, sifting, selecting, classifying, grading or matching; simple bottling, canning, bagging or boxing; affixing marks or labels; simple mixing of like or unlike goods; handling for port convenience; and any combination of these.
Accumulation
Goods originating in China or the Maldives that are used to produce another good in the other country count as originating materials of that country. The rule has real value for two-way production, but only where the input's own origin is documented — unknown-origin material cannot be accumulated.
Direct transport: transit is fine, storage is not
Goods must move between China and the Maldives directly, or through a third country only if the transit is for geographic or transport reasons, the goods do not enter trade or consumption, nothing beyond unloading and reloading and preserving them is done, they stay under customs control throughout, and temporary storage does not exceed three months. Cargo from China to Malé routinely transships at Colombo or Singapore; what keeps it eligible is an unbroken through bill, a non-manipulation certificate where asked, or proof that the container and seal numbers did not change.
The most common way to lose preference without a false statement: the box is opened and repacked at the transshipment port, or the cargo sits in a third-country warehouse for four months waiting for a feeder. The origin is real, the certificate is valid, and the preference is still gone. Write “no devanning, no reprocessing, storage under three months” into the routing instructions.
The six-month verification window
Where the importing authority doubts the certificate or the origin of the goods, it can ask the exporting side's issuing body to verify. If no response, or an insufficient one, arrives within six months of the request, the goods are not entitled to the agreement rate. That window is why the supporting file has to exist before the question is asked, not after.