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of <h1>Rule 8: Packing Materials Impact Origin Assessment in Duty Free Tariff Preference for Least Developed Countries.</h1> Rule 8 of the Customs Tariff Rules, 2008, addresses the treatment of packing materials in determining the origin of products under the Duty Free Tariff Preference Scheme for Least Developed Countries. It specifies that for retail sale, packages and packing materials classified with the products should not influence the tariff classification change criterion. However, if an ad-valorem percentage criterion applies, the value of these materials must be considered in origin assessment. Containers and packing materials used solely for transport are excluded from origin determination.
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