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        Case ID :

        Rule 27 - Temporary Suspension of Preferential Tariff Treatment

        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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        Temporary suspension of preferential tariff treatment follows repeated verification failures, consultation, and review under the origin rules. Temporary suspension of preferential tariff treatment is allowed where a good has been verified twice and each verification resulted in denial of preferential tariff treatment, subject to advance notice to the exporting Party and specified details of the exporter, good, reasons, period, and restoration measures. The suspension applies only to later imports of the same classified good from the same exporter or producer, lasts only as long as needed to address breaches or circumvention, and may be restored or renewed depending on whether the underlying conditions continue. A separate suspension route applies to future imports where deliberate breaches are suspected, after repeated verification of multiple exporters or producers, consultation through the Working Group on Rules of Origin, and review of the suspension. Compliant goods may be exempted, and release on duty or security during verification is not itself a suspension.
                        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.

                              Temporary suspension of preferential tariff treatment follows repeated verification failures, consultation, and review under the origin rules.

                              Temporary suspension of preferential tariff treatment is allowed where a good has been verified twice and each verification resulted in denial of preferential tariff treatment, subject to advance notice to the exporting Party and specified details of the exporter, good, reasons, period, and restoration measures. The suspension applies only to later imports of the same classified good from the same exporter or producer, lasts only as long as needed to address breaches or circumvention, and may be restored or renewed depending on whether the underlying conditions continue. A separate suspension route applies to future imports where deliberate breaches are suspected, after repeated verification of multiple exporters or producers, consultation through the Working Group on Rules of Origin, and review of the suspension. Compliant goods may be exempted, and release on duty or security during verification is not itself a suspension.





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                              ActsIncome Tax
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