Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries] Rules, 2008 (From Rule 1 to Annexure-B)
Origin criteria for tariff preferences: goods directly consigned qualify if wholly produced or meet specified origin conditions. Products consigned directly from a beneficiary country are eligible for tariff preferences if they are originating products, meaning they are either wholly produced or obtained in that country or, if not wholly produced there, meet the specified conditions for non wholly produced goods. Categories treated as wholly produced include extracted raw and mineral products, agricultural and plant products, live animals and derivatives, products from local hunting, fishing and aquaculture, sea products taken by nationally registered vessels, factory ship processed marine products, locally derived scrap and waste, irreparable used articles fit only for disposal, and seabed resources where exploitation rights exist under the United Nations Convention on the Law of the Sea.
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 criteria for tariff preferences: goods directly consigned qualify if wholly produced or meet specified origin conditions.
Products consigned directly from a beneficiary country are eligible for tariff preferences if they are originating products, meaning they are either wholly produced or obtained in that country or, if not wholly produced there, meet the specified conditions for non wholly produced goods. Categories treated as wholly produced include extracted raw and mineral products, agricultural and plant products, live animals and derivatives, products from local hunting, fishing and aquaculture, sea products taken by nationally registered vessels, factory ship processed marine products, locally derived scrap and waste, irreparable used articles fit only for disposal, and seabed resources where exploitation rights exist under the United Nations Convention on the Law of the Sea.
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