Customs Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026
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Origin criteria for goods hinge on wholly obtained production, originating materials, or compliance with Annexure-A requirements. Origin criteria under the Customs Tariff rules provide that a good is originating where it is wholly obtained or produced entirely in the territory of one or both Parties, produced entirely from originating materials, or produced in the territory of one or both Parties using non-originating materials and meeting all applicable requirements of Annexure-A. In each case, the good must also satisfy the remaining requirements of the rules.
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Provisions expressly mentioned in the judgment/order text.
Origin criteria for goods hinge on wholly obtained production, originating materials, or compliance with Annexure-A requirements.
Origin criteria under the Customs Tariff rules provide that a good is originating where it is wholly obtained or produced entirely in the territory of one or both Parties, produced entirely from originating materials, or produced in the territory of one or both Parties using non-originating materials and meeting all applicable requirements of Annexure-A. In each case, the good must also satisfy the remaining requirements of the rules.
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