Rule 13 - Principle of territoriality - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009

13. Principle of territoriality.- (1) Except as provided for in rule 8, the conditions for acquiring originating status set out in rules 3 to 12 shall be fulfilled without interruption in a State party. (2) Except as provided for in rule 8, an originating product exported from a State party to a State non-party shall, when returned, be considered to be non-originating unless it can be demonstrated to the satisfaction of the customs authority in accordance with laws and regulations of the importing State party that,- (a) the returning product is the same as that exported; and, (b) the returning product has not undergone any operation beyond that necessary to preserve it in good condition while being exported: Provided that notwithstanding anything contained in this rule, the acquisition of originating status in accordance with the conditions set out in rules 3 to 12 shall not be affected by working or processing carried out in the area agreed by both State parties in the exchange of notes on materials exported from the State party concerned and subsequently re-imported there, provided that the conditions set out in Annexure-II to the rules are fulfilled.