Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022 (From Rule 1 to Annexure-E)
Rule 9 - Packages, Packing Materials and Containers
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022
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Origin determination: retail packaging disregarded for classification-change tests but included in value addition calculations when applicable. Rules treat packages, packing materials and containers for retail sale that are classified with the product as disregarded for assessing tariff classification changes for origin. If a product must meet value addition, the value of such retail packaging is included as originating or non originating in the value addition calculation. Containers and packing materials used exclusively for transport or shipment 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.
Origin determination: retail packaging disregarded for classification-change tests but included in value addition calculations when applicable.
Rules treat packages, packing materials and containers for retail sale that are classified with the product as disregarded for assessing tariff classification changes for origin. If a product must meet value addition, the value of such retail packaging is included as originating or non originating in the value addition calculation. Containers and packing materials used exclusively for transport or shipment are excluded from origin determination.
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