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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 14: Customs Tariff Rules for India-Japan Agreement - Treatment of Accessories and Parts in Origin of Goods Assessment.</h1> In the Customs Tariff Rules under the Comprehensive Economic Partnership Agreement between India and Japan, Rule 14 addresses the treatment of accessories, spare parts, tools, and instructional materials in determining the origin of goods. These items, if delivered with the main good and not invoiced separately, are disregarded in assessing tariff classification changes, provided they are customary in quantity and value for the good. However, if there is a qualifying value content requirement, their value is considered in calculating the good's qualifying value content, whether as originating or non-originating materials.
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