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Rule 3 - Origin Criteria - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021
Extract
3. Origin Criteria . - (1) For the purposes of these rules, a product shall be considered as originating in a Party and eligible for preferential tariff treatment, if: (a) it has been wholly obtained (WO) in a Party, in accordance with rule 4; or (b) it meets the product specific rules (PSRs) listed in Annex 1. The value addition (VA) criteria for PSRs listed in Annex 1 is defined as Value addition = [FOB value of export (CIF value of non-originating material + value of material of undetermined origin)]/ [FOB value of export] Or Value addition = [cost of originating material + direct labour cost + direct overhead cost + profits]/ [FOB value of export] (2) Notwithstanding anything stated in these rules, the final manufacture before export must have occurred in the Party of export.