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Products not wholly obtained or produced

Article 5 - Rules - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 - Article 5 - 5. .- (1) For the purposes of clause (b) of sub-rule (1) of rule 3, shall be .....

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value or ex-works value of the product so produced or obtained (that is, the local value added content in the exporting beneficiary country is at least thirty per cent.); (b) the product has undergone a change in tariff classification in sub-heading .....

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exporting beneficiary country. (2) For the purpose of calculating the local value added content referred to in sub-rule (1), one or other of the following formulae shall be applied:- (3) The value of the non-originating materials used in the product .....

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