Rule 10 - Accessories, spare parts, tools and instructional or other information material.-
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
📋
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
Origin determination: ancillary accessories excluded from origin if standard trade practice and classified with product, subject to content rules. Accessories, spare parts, tools and instructional or other information materials presented with products are excluded from determining the products' origin if they conform to standard trade practices in the exporting party's domestic market and are classified with the products at the time of customs assessment; however, where products are subject to a qualifying AIFTA content requirement, the value of those items must be counted as originating or non-originating materials when calculating qualifying AIFTA 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.
Origin determination: ancillary accessories excluded from origin if standard trade practice and classified with product, subject to content rules.
Accessories, spare parts, tools and instructional or other information materials presented with products are excluded from determining the products' origin if they conform to standard trade practices in the exporting party's domestic market and are classified with the products at the time of customs assessment; however, where products are subject to a qualifying AIFTA content requirement, the value of those items must be counted as originating or non-originating materials when calculating qualifying AIFTA content.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.