https://www.taxtmi.com/article/detailed?id=13446 GSTP creates a preferential tariff regime among developing countries implemented via negotiated concessions, bilateral schedules, and UNCTAD based rules; goods must meet rules of origin and documentary proof to access reduced duties. In India, GSTP preferences are applied under the Customs Tariff Act and Customs Act, requiring declaration on the Bill of Entry, customs verification, and compliance with WTO obligations; enforcement includes duty drawback, origin verification, and anti dumping measures to prevent misuse while enabling market access and export diversification. en-us Sat, 01 Feb 2025 09:53:16 +0530 Sat, 01 Feb 2025 09:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13446 GSTP creates a preferential tariff regime among developing countries implemented via negotiated concessions, bilateral schedules, and UNCTAD based rules; goods must meet rules of origin and documentary proof to access reduced duties. In India, GSTP preferences are applied under the Customs Tariff Act and Customs Act, requiring declaration on the Bill of Entry, customs verification, and compliance with WTO obligations; enforcement includes duty drawback, origin verification, and anti dumping measures to prevent misuse while enabling market access and export diversification. Articles Customs - Import - Export - SEZ Sat, 01 Feb 2025 09:53:16 +0530 https://www.taxtmi.com/article/detailed?id=13446