Indirect materials treated as originating under the India Australia trade agreement, altering origin determination for customs purposes.

Rule 13 provides that an indirect material shall be considered to be originating without regard to where it is produced, for purposes of determining the origin of goods under the India Australia Economic Cooperation and Trade Agreement, as set out in the Customs Tariff (Determination of Origin of Goods under the India Australia Economic Cooperation and Trade Agreement) Rules, 2022.

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