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Customs_Valuation_Rules
Section / Rule Number
Content
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. Presentations 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
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