Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 (From Rule 1 to Annexure)
Rules of Origin determine whether goods qualify for GSTP preference and require exporter declaration plus certification. A Certificate of Origin under the GSTP is a combined exporter declaration and certifying authority confirmation that goods satisfy the GSTP Rules of Origin, qualify under the destination country's schedule of concessions, and meet consignment conditions including general direct shipment requirements; the certificate records transport, tariff, invoice, packaging and origin criterion information and must be signed and stamped by the certifying authority.
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Provisions expressly mentioned in the judgment/order text.
Rules of Origin determine whether goods qualify for GSTP preference and require exporter declaration plus certification.
A Certificate of Origin under the GSTP is a combined exporter declaration and certifying authority confirmation that goods satisfy the GSTP Rules of Origin, qualify under the destination country's schedule of concessions, and meet consignment conditions including general direct shipment requirements; the certificate records transport, tariff, invoice, packaging and origin criterion information and must be signed and stamped by the certifying authority.
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