Origin determination: produce or manufacture must be consigned and meet growth or manufacture criteria to qualify. An article is the produce or manufacture of a country only if consigned from that country and, as applicable, unmanufactured articles were grown or produced there, manufactured articles were wholly manufactured there from domestic or unmanufactured materials, or partially manufactured there with the final process performed there and expenditure on domestic material and labour meeting prescribed fractions of factory or works cost; materials and labour from other preferential areas may be treated as domestic when consigned from such preferential areas.
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: produce or manufacture must be consigned and meet growth or manufacture criteria to qualify.
An article is the produce or manufacture of a country only if consigned from that country and, as applicable, unmanufactured articles were grown or produced there, manufactured articles were wholly manufactured there from domestic or unmanufactured materials, or partially manufactured there with the final process performed there and expenditure on domestic material and labour meeting prescribed fractions of factory or works cost; materials and labour from other preferential areas may be treated as domestic when consigned from such preferential areas.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
