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)
Rule 11 - Packages and packing materials for retail sale
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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Packaging exclusion: when classified with goods, packing materials are excluded from tariff classification origin tests; value counted under value-added. Retail packages and packing materials classified together with the product are excluded from consideration in determining whether non-originating materials cause a change of tariff classification, but their value must be included in origin assessments based on a value added criterion when treated as one with the goods for customs purposes.
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.
Packaging exclusion: when classified with goods, packing materials are excluded from tariff classification origin tests; value counted under value-added.
Retail packages and packing materials classified together with the product are excluded from consideration in determining whether non-originating materials cause a change of tariff classification, but their value must be included in origin assessments based on a value added criterion when treated as one with the goods for customs purposes.
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