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of <h1>Packing Materials Excluded from Origin Determination in Duty-Free Tariff Preference for Least Developed Countries, Rules 2015</h1> Packing materials and containers used for shipping a product are not considered when determining if non-originating materials in the product have undergone a necessary change in tariff classification or if the product meets the local value-added content requirement under the Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015.
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