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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)
Certificate of Origin required for preferential concessions under the duty free tariff preference scheme for least developed countries. Products eligible for preferential concessions under the Duty Free Tariff Preference Scheme for Least Developed Countries must be supported by a Certificate of Origin in the format of Annexure A, issued by a Government authority designated by the exporting beneficiary country and presented to Customs pursuant to the procedures in Annexure B.
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Provisions expressly mentioned in the judgment/order text.
Certificate of Origin required for preferential concessions under the duty free tariff preference scheme for least developed countries.
Products eligible for preferential concessions under the Duty Free Tariff Preference Scheme for Least Developed Countries must be supported by a Certificate of Origin in the format of Annexure A, issued by a Government authority designated by the exporting beneficiary country and presented to Customs pursuant to the procedures in Annexure B.
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