Home Acts & Rules Customs Origin of Goods - Rules Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011 This
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Rule 15 - Packing and packaging materials and containers. - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011Extract 15. Packing and packaging materials and containers. - (1) Packing materials and containers for shipment used to protect a good during transportation shall not be taken into account in determining whether the good qualifies as an originating good of a Party. (2) The packaging materials and containers that are used for retail sale of a good shall be disregarded in determining whether the good qualifies as an originating good of a Party, if such packaging materials and containers are classified with the good pursuant to rule 5 of the general rules for the Interpretation of the Harmonized System; and (3) where the good is subject to a qualifying value content requirement, the value of packaging materials and containers referred to in sub-rule(2) shall be taken into account as the value of originating materials of a Party where the good is produced or non-originating materials, as the case may be, in calculating the qualifying value content of the good.
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