Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius (From Rule 1 to ANNEXURE- 6)
Rule 8 - Packages and packing materials and containers
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021
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Rules of origin: retail packaging may be excluded from tariff-change tests but included in value-based origin calculations when it forms a whole with the product. Origin rules exclude retail packages and packing materials from tariff-classification change tests when packaged with the product, but require inclusion of retail packaging value in ad-valorem origin criteria if packing forms a whole with the product; containers and packing materials used exclusively for transport are excluded from origin determination.
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.
Rules of origin: retail packaging may be excluded from tariff-change tests but included in value-based origin calculations when it forms a whole with the product.
Origin rules exclude retail packages and packing materials from tariff-classification change tests when packaged with the product, but require inclusion of retail packaging value in ad-valorem origin criteria if packing forms a whole with the product; containers and packing materials used exclusively for transport are excluded from origin determination.
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