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          <h1>Customs Tariff Rule 10: Impact of Packing Materials on Trade Origin for India-Malaysia Agreement Explained.</h1> Rule 10 of the Customs Tariff Rules, 2011, concerning the preferential trade agreement between India and Malaysia, outlines the treatment of packing materials and containers in determining the origin of goods. If goods meet the tariff classification change criterion, packing materials and containers are disregarded in origin determination. However, if goods meet the qualifying value content requirement, the value of packing materials and containers is considered, provided they form a whole with the goods for retail sale. Packing materials and containers used solely for shipment and transportation are excluded from origin determination.

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