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 9 - Accessories, spare parts and tools and sets
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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Origin determination: accessories included in FOB and sets with limited non originating content may qualify as originating. Accessories, spare parts and tools dispatched with equipment forming part of normal trade practice and included in the FOB price or not separately invoiced are treated as part of the main product and attributed its origin. Sets are originating when all components originate; mixed sets qualify as originating if the value of non originating components does not exceed the de minimis threshold of the set's FOB value, and Parties must not apply the separate de minimis provision from another rule to those originating components.
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: accessories included in FOB and sets with limited non originating content may qualify as originating.
Accessories, spare parts and tools dispatched with equipment forming part of normal trade practice and included in the FOB price or not separately invoiced are treated as part of the main product and attributed its origin. Sets are originating when all components originate; mixed sets qualify as originating if the value of non originating components does not exceed the de minimis threshold of the set's FOB value, and Parties must not apply the separate de minimis provision from another rule to those originating components.
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