Rule 10 - Direct consignment - Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995

5. Direct consignment. - The following shall be considered as directly consigned from the exporting Contracting State to the importing Contracting State, namely :- (a) if the products are transported without passing through the territory of any non-Contracting State; (b) the products whose transport involves transit through one or more intermediate non-Contracting States with or without transhipment or temporary storage in such countries : Provided that - (i) the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements; (ii) the products have not entered into trade or consumption there; and (iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.