Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 (From Rule 1 to Annexure)
Origin determination criteria: non-originating inputs must not exceed specified threshold and final manufacture occur within exporter to qualify. Goods qualify as not wholly produced or obtained for preferential concessions if non-originating or undetermined-origin inputs do not exceed a specified threshold of the f.o.b. value and the final manufacturing process occurs within the exporting participant; valuation of non-originating inputs is by c.i.f. import value if provable, otherwise by the earliest ascertainable price paid in the participant territory where processing takes place.
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Origin determination criteria: non-originating inputs must not exceed specified threshold and final manufacture occur within exporter to qualify.
Goods qualify as not wholly produced or obtained for preferential concessions if non-originating or undetermined-origin inputs do not exceed a specified threshold of the f.o.b. value and the final manufacturing process occurs within the exporting participant; valuation of non-originating inputs is by c.i.f. import value if provable, otherwise by the earliest ascertainable price paid in the participant territory where processing takes place.
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