Origin determination for retail packaging and transport containers clarifies how tariff classification and value addition are assessed. Packages, packing materials and containers for retail sale are disregarded for the change in tariff classification test when classified with the product, ... Summary
Customs Tariff (Determination of Origin of Goods Under the Comprehensive Economic Partnership Agreement Between India and Oman) Rules, 2026
Origin determination for retail packaging and transport containers clarifies how tariff classification and value addition are assessed.
Packages, packing materials and containers for retail sale are disregarded for the change in tariff classification test when classified with the product, but their value is included in value-addition calculations as originating or non-originating, as applicable. Containers and packing materials used exclusively for transport or shipment are excluded from origin assessment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.