Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011 (From Rule 1 to Annexure-2)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011
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Origin determination rules require tariff classification changes or qualifying value content thresholds to establish originating status. Product origin under the CEPA Annexure is determined by product specific rules adjacent to HS headings: goods must be wholly obtained, or satisfy a specified change in tariff classification from non-originating materials, and where indicated meet a qualifying value content. The Annexure follows the Harmonized System and, for textiles, Appendix A prescribes mandatory manufacturing processes (e.g., spinning, weaving, dyeing/printing, making up) with dyeing/printing sometimes requiring additional finishing operations to confer originating status.
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 rules require tariff classification changes or qualifying value content thresholds to establish originating status.
Product origin under the CEPA Annexure is determined by product specific rules adjacent to HS headings: goods must be wholly obtained, or satisfy a specified change in tariff classification from non-originating materials, and where indicated meet a qualifying value content. The Annexure follows the Harmonized System and, for textiles, Appendix A prescribes mandatory manufacturing processes (e.g., spinning, weaving, dyeing/printing, making up) with dyeing/printing sometimes requiring additional finishing operations to confer originating status.
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