Rules of Origin: duty exemption for Nepal-made goods meeting minimum local content threshold upon certified origin documentation. Customs duty exemption applies to goods manufactured in Nepal imported into India when the combined Nepalese labour, Nepalese material and Indian material content reaches the prescribed minimum of ex-factory value, subject to a Certificate of Origin certified by His Majesty's Government of Nepal and accepted by the Assistant Collector of Customs. Specific exclusions (alcoholic beverages, certain branded soft drinks and perfumes, cigarettes, precious stones, certain synthetic/blended yarns and fabrics, and zip fasteners) are listed. A pro forma Certificate of Origin is prescribed for exporter declaration, Nepalese certification, and Indian Customs endorsement confirming compliance with the Treaty of Trade Rules of Origin.
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: duty exemption for Nepal-made goods meeting minimum local content threshold upon certified origin documentation.
Customs duty exemption applies to goods manufactured in Nepal imported into India when the combined Nepalese labour, Nepalese material and Indian material content reaches the prescribed minimum of ex-factory value, subject to a Certificate of Origin certified by His Majesty's Government of Nepal and accepted by the Assistant Collector of Customs. Specific exclusions (alcoholic beverages, certain branded soft drinks and perfumes, cigarettes, precious stones, certain synthetic/blended yarns and fabrics, and zip fasteners) are listed. A pro forma Certificate of Origin is prescribed for exporter declaration, Nepalese certification, and Indian Customs endorsement confirming compliance with the Treaty of Trade Rules of Origin.
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