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Home Acts & Rules Customs Rules Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 This

Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015

Article 1 : Short title and commencement
Article 2 : Definitions
Article 3 : Originating products
Article 4 : Products wholly obtained or produced
Article 5 : Products not wholly obtained or produced
Article 6 : Non-qualifying operations
Article 7 : Accumulation
Article 8 : Packing materials and containers for retail sale.
Article 9 : Packing materials and containers for shipment
Article 10 : Direct Consignment.
Article 11 : Competent authorities.
Article 12 : Specimen signatures and seals
Article 13 : Application for issue of certificate of origin.
Article 14 : Verification of application.
Article 15 : Issuance of certificate of origin
Article 16 : Validity.
Article 17 : Presentation
Article 18 : Discrepancies in certificate of origin
Article 19 : Special cases
Article 20 : Verification
Article 21 : Denial of preferential tariff treatment
Article 22 : Record keeping requirements
Article 23 : Action against fraudulent acts.
Article 24 : Suspension of preferential treatment
-Annexure - A : [See rules 11 and 12]
-Annexure - B : [See rule 13]
-Annexure - C : [See rule 15(1)]
 
 
 
 
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