Lower customs duty under trade agreements depends on origin proof, importer claims, and final government decision on applicability. Lower customs duty may be levied on goods covered by a trade agreement where the agreement provides a rate below that specified in the First Schedule. The Central Government may frame rules to determine whether an article is the produce or manufacture of the relevant foreign country or territory and to require the importer to claim the lower rate at importation with prescribed supporting evidence. Questions on the applicability or cessation of a trade agreement are decided finally by the Central Government.
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.
Lower customs duty under trade agreements depends on origin proof, importer claims, and final government decision on applicability.
Lower customs duty may be levied on goods covered by a trade agreement where the agreement provides a rate below that specified in the First Schedule. The Central Government may frame rules to determine whether an article is the produce or manufacture of the relevant foreign country or territory and to require the importer to claim the lower rate at importation with prescribed supporting evidence. Questions on the applicability or cessation of a trade agreement are decided finally by the Central Government.
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