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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Cumulation in origin rules treats qualifying inputs from one Party as originating when used in production in the other Party. Originating goods or materials from one Party, when incorporated into production in the territory of the other Party and meeting the origin criteria and other applicable requirements, are treated as originating in the territory of the other Party. The rule establishes a cumulation mechanism for determining origin under the customs tariff origin rules, preserving originating status for qualifying inputs used in cross-border production between the two Parties.
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.
Cumulation in origin rules treats qualifying inputs from one Party as originating when used in production in the other Party.
Originating goods or materials from one Party, when incorporated into production in the territory of the other Party and meeting the origin criteria and other applicable requirements, are treated as originating in the territory of the other Party. The rule establishes a cumulation mechanism for determining origin under the customs tariff origin rules, preserving originating status for qualifying inputs used in cross-border production between the two Parties.
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