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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Direct transport requirement limits preferential origin to directly transported goods, with narrow transit exceptions and evidence duties. Rule 13 requires the direct transport of originating products for preferential treatment, but allows retention of origin when goods transit a non-Party if they remain under customs control, do not enter trade or consumption there, and undergo only specified operations (unloading, reloading, separation from bulk shipment, storing, labelling/marking, or preservation/transport operations). An importer must provide appropriate evidence on request to the importing Party's customs authorities that these conditions were met.
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 to directly transported goods, with narrow transit exceptions and evidence duties.
Rule 13 requires the direct transport of originating products for preferential treatment, but allows retention of origin when goods transit a non-Party if they remain under customs control, do not enter trade or consumption there, and undergo only specified operations (unloading, reloading, separation from bulk shipment, storing, labelling/marking, or preservation/transport operations). An importer must provide appropriate evidence on request to the importing Party's customs authorities that these conditions were met.
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