ANNEXURECustoms Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026
ANNEXURECustoms Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026
Rule 21 - Refunds and Claims for Preferential Tariff Treatment After Importation
Customs Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026
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Preferential tariff treatment after importation allows late claims, supporting refunds of excess duties with documentary proof. Late claims for preferential tariff treatment may be made after importation, and excess duties are refundable where the goods would have qualified at ... Summary
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Customs Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britai...
Preferential tariff treatment after importation allows late claims, supporting refunds of excess duties with documentary proof.
Late claims for preferential tariff treatment may be made after importation, and excess duties are refundable where the goods would have qualified at importation. The importer must make the claim under rule 16 and provide required importation documents, including an origin declaration if relied on. A late claim must be filed within one year of importation, unless a longer period is allowed by the importing Party's laws and regulations.
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