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        Customs

        Rule 9 - Treatment of packing.-

        Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India) Rules, 2009

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        Treatment of packing determines when retail packaging counts for origin and when transport packaging is excluded from origin assessment. Packages and packing materials for retail sale classified with the product are not counted when assessing whether non originating materials satisfy a change in tariff classification; if origin is determined by an ad valorem percentage, the value of retail packaging is included when packing forms a whole with the product; containers and packing materials used exclusively for transport are excluded from origin determination.
                          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.

                                Treatment of packing determines when retail packaging counts for origin and when transport packaging is excluded from origin assessment.

                                Packages and packing materials for retail sale classified with the product are not counted when assessing whether non originating materials satisfy a change in tariff classification; if origin is determined by an ad valorem percentage, the value of retail packaging is included when packing forms a whole with the product; containers and packing materials used exclusively for transport are excluded from origin determination.


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