The exemption to goods when imported from Least Developed member-countries of SAARC under South Asian Free Trade Agreement (SAFTA). The exemption is subject to the fulfilment of Rules of Origin. - 85/2011-Customs - Customs -Tariff
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SAFTA origin exemption: customs duty relief for qualifying goods from least developed SAARC members when origin is proven. The notification exempts goods listed by tariff classification when imported into India from specified Least Developed SAARC member countries from customs duty, provided the importer proves to the satisfaction of the Deputy or Assistant Commissioner of Customs that the goods originate in the listed country in accordance with the Rules of Origin under SAFTA; entitlement requires both tariff-line coverage as described in the Table and certified origin under the SAFTA Rules of Determination 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.
SAFTA origin exemption: customs duty relief for qualifying goods from least developed SAARC members when origin is proven.
The notification exempts goods listed by tariff classification when imported into India from specified Least Developed SAARC member countries from customs duty, provided the importer proves to the satisfaction of the Deputy or Assistant Commissioner of Customs that the goods originate in the listed country in accordance with the Rules of Origin under SAFTA; entitlement requires both tariff-line coverage as described in the Table and certified origin under the SAFTA Rules of Determination of Origin.
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