Rule 12 - Transport - 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

12. Transport. - (1) Preferential treatment in accordance with the Agreement shall only be granted to originating products that are transported directly between the Parties. (2) Notwithstanding sub-rule (1) of this rule, an originating product may be transported through territories of non-Parties for the purpose of transit or temporary storage in warehouses in such non-Parties, provided that it: (a) does not undergo operations other than unloading, reloading, or any operation designed to preserve it in good condition; and (b) remains under customs control and has not entered into trade or consumption in those non-Parties. If an originating product of the other Party does not meet the criteria referred to in this sub-rule, the product shall not be considered as an originating product of the other Party. (3) An importer shall upon request supply appropriate evidence to the customs authorities of the Party of import that the conditions set out in sub-rule (2) have been fulfilled.