Broad nexus requirement: TPS imports must be bona fide inputs used in the manufacture of exported products. Items imported under the Target Plus Scheme are permitted only if they are inputs required for the manufacture of the exported product and for the own use of the exporter or supporting manufacturer; a product-group broad nexus is required. SION entries are prima facie evidence of inputs, certificates and imported goods are non-transferable, and authorities may require exporters to demonstrate the nexus to the exported product.
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.
Broad nexus requirement: TPS imports must be bona fide inputs used in the manufacture of exported products.
Items imported under the Target Plus Scheme are permitted only if they are inputs required for the manufacture of the exported product and for the own use of the exporter or supporting manufacturer; a product-group broad nexus is required. SION entries are prima facie evidence of inputs, certificates and imported goods are non-transferable, and authorities may require exporters to demonstrate the nexus to the exported product.
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