Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 - 281/1989 - Customs -Tariff
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Rules of origin determine eligibility for GSTP preferential concessions, requiring origin certification and direct consignment. These Rules set origin criteria for GSTP preferential concessions: goods qualify if wholly produced in the exporting participant or if non originating content and processing satisfy specified value content and local processing requirements. Importers must claim preference and present evidence; the Assistant Collector must be satisfied. The Schedule prescribes treatment of wholly produced goods, valuation of non originating inputs, cumulative origin, direct consignment conditions, packing treatment, and certification by a designated authority via a Certificate 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 determine eligibility for GSTP preferential concessions, requiring origin certification and direct consignment.
These Rules set origin criteria for GSTP preferential concessions: goods qualify if wholly produced in the exporting participant or if non originating content and processing satisfy specified value content and local processing requirements. Importers must claim preference and present evidence; the Assistant Collector must be satisfied. The Schedule prescribes treatment of wholly produced goods, valuation of non originating inputs, cumulative origin, direct consignment conditions, packing treatment, and certification by a designated authority via a Certificate of Origin.
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