TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Customs Tariff Rules: Packaging Value Counts in Origin Assessment Under MERCOSUR-India Agreement, Rule 5(b) Applies</h1> Packages and packing materials for retail sale, when classified with the packaged product under General Rule 5(b) of the Harmonised System, are not considered in determining whether non-originating materials meet the tariff classification change criterion. However, if a product is assessed based on value added criteria, the value of these packages and packing materials is included in the origin assessment if they are treated as one with the goods for customs purposes. These provisions are part of the Customs Tariff Rules under the Preferential Trade Agreement between MERCOSUR member states and India.
TaxTMI 
TaxTMI 
