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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Rule 26: Verification Procedures for Origin of Goods Under India-Australia Trade Agreement, Ensuring Preferential Tariff Treatment</h1> Rule 26 of the Customs Tariff Rules, 2022, under the India-Australia Economic Cooperation and Trade Agreement, outlines procedures for verifying the origin of goods imported between the two parties. The customs administration of the importing country can initiate verification by requesting information from importers, competent authorities, exporters, or producers, and may conduct premises visits. Verification can occur at any stage of the import process. The importing party must allow goods release during verification, subject to duties or security. If goods are confirmed as originating, preferential tariff treatment is granted, and excess duties or securities are refunded.