Direct consignment permits tariff preference when transit conditions are met and specified documents are produced upon import. Products qualify as directly consigned for tariff preference if transported without passing another country, or if transit occurs but (i) entry is ... Summary
Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
Direct consignment permits tariff preference when transit conditions are met and specified documents are produced upon import.
Products qualify as directly consigned for tariff preference if transported without passing another country, or if transit occurs but (i) entry is justified by geography or transport needs, (ii) goods do not enter trade or consumption in transit, (iii) no operations beyond unloading/reloading or preservation are performed, and (iv) goods remain under customs control; at import the importer must produce a through bill of lading, a certificate of origin, the original commercial invoice copy, and supporting documents evidencing compliance.
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