Preferential duty exemption for Nepal-origin goods where origin and material-content certification requirements are satisfied. Exemption from customs duty applies to specified goods imported from Nepal provided origin and content thresholds are met and certified: listed primary goods are exempt if wholly produced in Nepal; specified manufactured items require at least 55% Nepalese or Nepalese-and-Indian materials with government certification; other manufactured goods (with listed exclusions) qualify only if combined Nepalese labour, Nepalese material and Indian material content equals at least 50% of ex-factory price and a certificate of origin certified by His Majesty's Government of Nepal is produced to the satisfaction of the Assistant Commissioner of Customs.
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.
Preferential duty exemption for Nepal-origin goods where origin and material-content certification requirements are satisfied.
Exemption from customs duty applies to specified goods imported from Nepal provided origin and content thresholds are met and certified: listed primary goods are exempt if wholly produced in Nepal; specified manufactured items require at least 55% Nepalese or Nepalese-and-Indian materials with government certification; other manufactured goods (with listed exclusions) qualify only if combined Nepalese labour, Nepalese material and Indian material content equals at least 50% of ex-factory price and a certificate of origin certified by His Majesty's Government of Nepal is produced to the satisfaction of the Assistant Commissioner of Customs.
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