This relates to Customs Tariff (Determination of origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995 - 073/95 - Customs - Non Tariff
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Origin determination under SAPTA rules enables preferential trade access for qualifying goods through prescribed origin and documentation tests. Determination of origin under SAPTA requires the Assistant or Deputy Commissioner of Customs to be satisfied that Schedule conditions are met; importers must claim origin and produce specified evidence at importation. Origin criteria include goods wholly produced or obtained in the exporting Contracting State and goods meeting the value content test where non originating inputs do not exceed the prescribed percentage and final manufacture occurs in the exporting State. Certificates of Origin issued by designated authorities and direct consignment rules are required for preferential concession.
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.
Origin determination under SAPTA rules enables preferential trade access for qualifying goods through prescribed origin and documentation tests.
Determination of origin under SAPTA requires the Assistant or Deputy Commissioner of Customs to be satisfied that Schedule conditions are met; importers must claim origin and produce specified evidence at importation. Origin criteria include goods wholly produced or obtained in the exporting Contracting State and goods meeting the value content test where non originating inputs do not exceed the prescribed percentage and final manufacture occurs in the exporting State. Certificates of Origin issued by designated authorities and direct consignment rules are required for preferential concession.
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