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)
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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Direct transport requirement limits preferential origin; transit through non-Party territories allowed only under strict preservation and customs control. Preferential origin requires products to be transported directly between the Parties, with an exception for transit through non-Parties only where goods undergo no operations beyond unloading, reloading or preservation, remain under customs control, and do not enter trade or consumption; failure to meet these conditions means the product is not originating. An importer must supply appropriate evidence to customs on request to demonstrate compliance with these transit or temporary storage conditions.
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.
Direct transport requirement limits preferential origin; transit through non-Party territories allowed only under strict preservation and customs control.
Preferential origin requires products to be transported directly between the Parties, with an exception for transit through non-Parties only where goods undergo no operations beyond unloading, reloading or preservation, remain under customs control, and do not enter trade or consumption; failure to meet these conditions means the product is not originating. An importer must supply appropriate evidence to customs on request to demonstrate compliance with these transit or temporary storage conditions.
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