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)
Rules of Origin determine eligibility for duty-free tariff preference; exporters declare origin and certifying authority attests. The Annexure Certificate of Origin mandates exporter declaration of origin and detailed shipment information and requires certifying authority attestation based on control. Eligibility for duty-free preference depends on compliance with the Rules of Origin and consignment conditions; Box 8 must indicate 'A' for wholly produced goods or 'B' for goods meeting the non-wholly-produced origin criterion, with local value added content stated where applicable.
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.
Rules of Origin determine eligibility for duty-free tariff preference; exporters declare origin and certifying authority attests.
The Annexure Certificate of Origin mandates exporter declaration of origin and detailed shipment information and requires certifying authority attestation based on control. Eligibility for duty-free preference depends on compliance with the Rules of Origin and consignment conditions; Box 8 must indicate 'A' for wholly produced goods or 'B' for goods meeting the non-wholly-produced origin criterion, with local value added content stated where applicable.
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