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)
Change of destination allows customs endorsement or requires exporter to seek amendment of the certificate of origin during transit. Change of destination under the Duty Free Tariff Preference Scheme requires documentary action: where goods have been presented to Indian customs the importer may request a customs endorsement on the original certificate of origin, which the customs authority must make and return; where the destination changes during transit the exporter must apply in writing to the issuing authority in the exporting beneficiary country with the issued certificate to amend the destination.
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.
Change of destination allows customs endorsement or requires exporter to seek amendment of the certificate of origin during transit.
Change of destination under the Duty Free Tariff Preference Scheme requires documentary action: where goods have been presented to Indian customs the importer may request a customs endorsement on the original certificate of origin, which the customs authority must make and return; where the destination changes during transit the exporter must apply in writing to the issuing authority in the exporting beneficiary country with the issued certificate to amend the destination.
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