Chapter 01 - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 (From Rule 1 to Annexure - C)
Determination of origin defines CIF, FOB and ex-works valuation and roles of issuing and customs authorities under origin rules. The rules define key terms for origin determination under the Duty Free Tariff Preference Scheme: CIF value as price including cost, insurance and freight valued under the Customs Act; FOB value as price when loaded onto the carrier valued under the Agreement on Customs Valuation; and ex-works value as factory price in the beneficiary country excluding internal taxes and loading costs. They also define beneficiary country, issuing authority, customs authority, producer, production, originating and non-originating materials, packing materials, Harmonised System and preferential tariff.
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.
Determination of origin defines CIF, FOB and ex-works valuation and roles of issuing and customs authorities under origin rules.
The rules define key terms for origin determination under the Duty Free Tariff Preference Scheme: CIF value as price including cost, insurance and freight valued under the Customs Act; FOB value as price when loaded onto the carrier valued under the Agreement on Customs Valuation; and ex-works value as factory price in the beneficiary country excluding internal taxes and loading costs. They also define beneficiary country, issuing authority, customs authority, producer, production, originating and non-originating materials, packing materials, Harmonised System and preferential tariff.
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