Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009 (From Rule 1 to Appendix-I)
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009
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Origin determination for fungible materials permits authorised accounting segregation ensuring parity with physical segregation. Origin determination for products made with both originating and non originating fungible materials may use any inventory management method applicable in the producing Signatory Party; where physical separation is impracticable customs may authorise an accounting segregation method. That method must ensure the number of products treated as originating equals those that physical segregation would have produced, be recorded under the country's general accounting principles, and is subject to conditions, monitoring, and withdrawal for misuse. Beneficiaries may issue or seek proofs of origin for quantities regarded as originating and must provide management statements on request.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Origin determination for fungible materials permits authorised accounting segregation ensuring parity with physical segregation.
Origin determination for products made with both originating and non originating fungible materials may use any inventory management method applicable in the producing Signatory Party; where physical separation is impracticable customs may authorise an accounting segregation method. That method must ensure the number of products treated as originating equals those that physical segregation would have produced, be recorded under the country's general accounting principles, and is subject to conditions, monitoring, and withdrawal for misuse. Beneficiaries may issue or seek proofs of origin for quantities regarded as originating and must provide management statements on request.
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