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        Customs

        Rule 12 - Indirect materials

        Interim Rules of Origin for Agreement between the Republic of India and the Kingdom of Thailand

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        Indirect materials treated as originating when valued at the producer's recorded cost under trade agreement rules. An indirect material is treated as an originating material regardless of where produced, and its value for origin determination is the cost recorded in the producer's accounting records for the export product.
                          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.

                                Indirect materials treated as originating when valued at the producer's recorded cost under trade agreement rules.

                                An indirect material is treated as an originating material regardless of where produced, and its value for origin determination is the cost recorded in the producer's accounting records for the export product.


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