Duty exemption on Nepal imports: specified goods admitted free of customs subject to origin certification and procedural limits. Exempts specified goods imported from Nepal from customs duty and Agriculture Infrastructure and Development Cess, contingent on conditions in the Annexure: goods must be wholly produced in Nepal or manufactured there meeting the Protocol to Article V origin tests (four-digit tariff change or value-content limit for third country inputs), supported by a prescribed certificate of origin certified by a designated Nepalese authority and accepted by Indian customs. Certain manufactured goods are also subject to annual quantity limits and permitted only through designated land customs stations, with compliance to further procedural requirements.
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Provisions expressly mentioned in the judgment/order text.
Duty exemption on Nepal imports: specified goods admitted free of customs subject to origin certification and procedural limits.
Exempts specified goods imported from Nepal from customs duty and Agriculture Infrastructure and Development Cess, contingent on conditions in the Annexure: goods must be wholly produced in Nepal or manufactured there meeting the Protocol to Article V origin tests (four-digit tariff change or value-content limit for third country inputs), supported by a prescribed certificate of origin certified by a designated Nepalese authority and accepted by Indian customs. Certain manufactured goods are also subject to annual quantity limits and permitted only through designated land customs stations, with compliance to further procedural requirements.
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