Rule 10 - Packing materials and containers for retail sale.-
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Packaging materials exclusion affects origin determination but counts toward regional value content calculations for goods under the PTA. Packing materials and containers for retail sale that are classified with the good are excluded from consideration when determining whether non originating materials undergo the applicable tariff classification change; nonetheless, where a regional value content requirement applies, the value of such retail packaging must be included and treated as originating or non originating in calculating the regional value content.
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 materials exclusion affects origin determination but counts toward regional value content calculations for goods under the PTA.
Packing materials and containers for retail sale that are classified with the good are excluded from consideration when determining whether non originating materials undergo the applicable tariff classification change; nonetheless, where a regional value content requirement applies, the value of such retail packaging must be included and treated as originating or non originating in calculating the regional value content.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.