Exemption to specified goods manufactured in Nepal and imported into India subject to specified conditions
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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.