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)
Origin determination requires exporter disclosure of component origins and cost percentages to establish tariff preference eligibility. Determination of origin requires exporters to submit a product and component schedule with HS codes, FOB/ex works values and itemised component costs, identifying each component's country of origin as India, the beneficiary country, or non originating material. The form requires calculation of originating and non originating material values as percentages of FOB/ex works value, a declarant's consent to inspection and maintenance of costing records, and competent authority verification to certify eligibility to claim origin under the Rules.
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.
Origin determination requires exporter disclosure of component origins and cost percentages to establish tariff preference eligibility.
Determination of origin requires exporters to submit a product and component schedule with HS codes, FOB/ex works values and itemised component costs, identifying each component's country of origin as India, the beneficiary country, or non originating material. The form requires calculation of originating and non originating material values as percentages of FOB/ex works value, a declarant's consent to inspection and maintenance of costing records, and competent authority verification to certify eligibility to claim origin under the Rules.
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