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)
Packing materials exclusion: shipping containers not counted in origin tests, preserving tariff classification and local value content. Packing materials and containers used to pack a product for shipment are excluded from origin determinations: they are not counted when assessing whether non originating materials have undergone an applicable change in tariff classification, nor when evaluating compliance with a local value added content requirement under the Duty Free Tariff Preference Scheme for Least Developed Countries.
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.
Packing materials exclusion: shipping containers not counted in origin tests, preserving tariff classification and local value content.
Packing materials and containers used to pack a product for shipment are excluded from origin determinations: they are not counted when assessing whether non originating materials have undergone an applicable change in tariff classification, nor when evaluating compliance with a local value added content requirement under the Duty Free Tariff Preference Scheme for Least Developed Countries.
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