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)
Direct consignment: tariff-preference eligibility requires compliant transit, limited handling, and continuous customs control. A product qualifies as directly consigned for tariff preference if transported without passing through another country, or if transit through intermediate countries is justified by geography or transport requirements, the goods do not enter trade or consumption there, undergo no operations other than unloading, reloading or preservation, and remain under customs control during transit.
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.
Direct consignment: tariff-preference eligibility requires compliant transit, limited handling, and continuous customs control.
A product qualifies as directly consigned for tariff preference if transported without passing through another country, or if transit through intermediate countries is justified by geography or transport requirements, the goods do not enter trade or consumption there, undergo no operations other than unloading, reloading or preservation, and remain under customs control during transit.
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