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 rules define product-specific tests and value-add thresholds for preferential trade under the CEPA. Product-specific origin criteria define qualifying tests for preferential treatment: key terms include WO (wholly obtained), CTH (change to this heading), CTSH (change to this subheading), CC (change to this chapter), SO (specific operations) and VA (value addition). VA is assessed on an FOB basis unless Ex Works is used (five percentage points lower); HS 71 uses FOB. A table maps HS chapters and tariff lines to the applicable PSR-WO, classification change tests, or VA thresholds-with a two year review obligation.
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 rules define product-specific tests and value-add thresholds for preferential trade under the CEPA.
Product-specific origin criteria define qualifying tests for preferential treatment: key terms include WO (wholly obtained), CTH (change to this heading), CTSH (change to this subheading), CC (change to this chapter), SO (specific operations) and VA (value addition). VA is assessed on an FOB basis unless Ex Works is used (five percentage points lower); HS 71 uses FOB. A table maps HS chapters and tariff lines to the applicable PSR-WO, classification change tests, or VA thresholds-with a two year review obligation.
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