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of <h1>Customs Tariff Rule 15: India-Mauritius Agreement Requires Disclosure of Third-Party Invoicing on Certificate of Origin</h1> Rule 15 of the Customs Tariff Rules, 2021, concerning the Comprehensive Economic Cooperation and Partnership Agreement between India and Mauritius, addresses third-party invoicing. When goods are invoiced by a trader not party to the agreement, the originating party's producer, manufacturer, or exporter must indicate this in the 'Remarks' section of the Certificate of Origin. They must include the non-party trader's name, address, invoice number, and date as shown on the commercial invoice.
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