Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 (From Rule 1 to Annexure-C)
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.
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 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.
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