https://www.taxtmi.com/notifications?id=8506 Products from beneficiary least developed countries qualify for duty free preference only if shown at importation to be originating and supported by a designated Certificate of Origin. Origin is satisfied where goods are wholly produced or, if not wholly produced, where they meet all three tests: the local value added content meets the minimum threshold, a change in tariff heading at the HS 4 digit level occurs, and the final manufacturing process is performed in the beneficiary country. Certificates must follow prescribed form, issuance, presentation and verification procedures. en-us Wed, 13 Aug 2008 00:00:00 +0530 Wed, 03 Aug 2011 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=8506 Products from beneficiary least developed countries qualify for duty free preference only if shown at importation to be originating and supported by a designated Certificate of Origin. Origin is satisfied where goods are wholly produced or, if not wholly produced, where they meet all three tests: the local value added content meets the minimum threshold, a change in tariff heading at the HS 4 digit level occurs, and the final manufacturing process is performed in the beneficiary country. Certificates must follow prescribed form, issuance, presentation and verification procedures. Notifications Customs Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/notifications?id=8506