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)
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: accessories supplied with a product count as originating when not invoiced separately and are customary, affecting value-add calculations. Accessories, spare parts and tools delivered with a product that are standard in trade shall be treated as part of the product for origin purposes if they are not invoiced separately, their quantities and value are customary for the product, and their value is counted as originating or non originating material when calculating the product's value addition under the origin rules.
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 supplied with a product count as originating when not invoiced separately and are customary, affecting value-add calculations.
Accessories, spare parts and tools delivered with a product that are standard in trade shall be treated as part of the product for origin purposes if they are not invoiced separately, their quantities and value are customary for the product, and their value is counted as originating or non originating material when calculating the product's value addition under the origin rules.
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