Rule 4 - Claim at the time of importation - Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000.

4. Claim at the time of importation. - The importer of the product shall, at the time of importation - (a) make a claim that the products are the produce or manufacture of the country from which they are imported and such products are eligible for preferential treatment under the India-Sri Lanka Free Trade Agreement, (hereinafter referred to as the Agreement), and (b) produce the evidence specified in these rules. Explanation . - For the purposes of this notification, "Preferential treatment" in relation to any product means the exemption granted under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2000-Customs dated 1st March, 2000 and includes preferential concessions.