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)
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.
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.
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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