Customs_Valuation_Rules

Section/Rule Description
1. Short title and commencement.
2. Definitions.
3. Origin Criteria.
4. Wholly obtained or produced product.
5. De Minimis.
6. Minimal or Insufficient Operations and Processes.
7. Non-Qualifying Operations.
8. Bilateral Cumulation.
9. Packages, Packing Materials and Containers.
10. Accessories, Spare Parts and Tools.
11. Indirect Materials.
12. Accounting Segregation.
13. Transport.
14. Proof of Origin.
15. Certificate of Origin and Certification Procedures.
16. Third-Party Invoicing.
17. Authorities.
18. Application for Certificate of Origin.
19. Preservation of Documents.
20. Obligation of the Exporter or Producer or Manufacturer.
21. Presentation of the Certificate of Origin.
22. Verification of Certificates of Origin.
23. Procedure for Verification.
24. Release of Products.
25. Confidentiality.
26. Denial of Preferential Treatment.
27. Products Complying with Rules of Origin.
28. Prospective Restoration of Preferential Benefits.
29. Temporary Suspension of Preferential Treatment.
30. Non-Compliance of Products with Rules of Origin and Penalties.
31. Relevant Dates.
32. Application and interpretation.
33. Exchange of electronic data on origin.
34. Origin declaration.
35. Geographical scope.
Annexure-A
Annexure-B
Annexure-C
Annexure-D
Annexure-E run