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)
Treatment of packing: retail packaging may count toward ad-valorem origin tests, transport packaging is excluded from origin assessment. When packages and packing materials are classified with goods under General Rule 5, they are excluded from change-of-tariff-classification assessments; containers and packing used exclusively for transport are disregarded in origin determinations. However, if origin is assessed by an ad-valorem percentage criterion, the value of retail-sale packaging and containers is included when those items are treated as one with the product for customs purposes.
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Provisions expressly mentioned in the judgment/order text.
Treatment of packing: retail packaging may count toward ad-valorem origin tests, transport packaging is excluded from origin assessment.
When packages and packing materials are classified with goods under General Rule 5, they are excluded from change-of-tariff-classification assessments; containers and packing used exclusively for transport are disregarded in origin determinations. However, if origin is assessed by an ad-valorem percentage criterion, the value of retail-sale packaging and containers is included when those items are treated as one with the product for customs purposes.
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