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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Third-party invoicing preserves preferential tariff claims when invoice not issued by exporter, subject to Certificate of Origin details. An importing Party shall not deny preferential tariff treatment solely because an invoice was not issued by the exporter or producer if documentary requirements are met. The exporter must indicate 'third-party invoicing' and include the name, address, invoice date and number, and the country of the company issuing the invoice in a separate column of the Certificate of Origin.
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.
Third-party invoicing preserves preferential tariff claims when invoice not issued by exporter, subject to Certificate of Origin details.
An importing Party shall not deny preferential tariff treatment solely because an invoice was not issued by the exporter or producer if documentary requirements are met. The exporter must indicate "third-party invoicing" and include the name, address, invoice date and number, and the country of the company issuing the invoice in a separate column of the Certificate of Origin.
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