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of <h1>India's 2015 Customs Tariff Rules: New Guidelines for Duty-Free Preferences to Least Developed Countries.</h1> The Customs Tariff Rules, 2015, established by the Government of India, outline the determination of product origin under the Duty Free Tariff Preference Scheme for Least Developed Countries. These rules supersede the 2008 regulations and define key terms such as 'beneficiary country,' 'originating materials,' and 'preferential tariff.' They specify conditions for products to qualify as originating, including criteria for wholly and not wholly obtained products, and detail non-qualifying operations. The rules also cover the issuance and validation of certificates of origin, direct consignment requirements, verification procedures, and conditions for denying preferential tariff treatment.
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