Preferential tariff claim
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....on in the bill of entry that the goods qualify as originating goods for preferential rate of duty under that agreement; (b) indicate in the bill of entry the respective tariff notification against each item on which preferential rate of duty is claimed; (c) produce ^1[proof] of origin covering each item on which preferential rate of duty is claimed; and (d) enter details....
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....hority; (c) is produced after its validity period has expired; or (d) is issued for an item which is not eligible for preferential tariff treatment under the trade agreement; and in all such cases, the ^3A[proof] shall be marked as "INAPPLICABLE". Explanation: Clause (d) of sub-rule (2) includes the cases where goods are not covered in the respective tariff notification or ....
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