Rules of Origin’ for determining the origin of products eligible for the preferential tariff concessions pursuant to Agreement between India and Singapore (From Rule 1 to Attachment)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005
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Indirect materials treated as originating enable goods to qualify for preferential tariff treatment when valued at producer accounting cost. Indirect materials used in producing a good are treated as originating in the territory of a Party regardless of third-country origin, and their value for origin determination is the cost recorded in the producer's accounting records.
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 enable goods to qualify for preferential tariff treatment when valued at producer accounting cost.
Indirect materials used in producing a good are treated as originating in the territory of a Party regardless of third-country origin, and their value for origin determination is the cost recorded in the producer's accounting records.
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