Rule 14 - Direct transport, Transit and Trans-shipment - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009

Rule 14. Direct transport, Transit and Trans-shipment In order for the originating goods or products to benefit from the preferential treatment provided for under the Agreement, they shall be transported directly between the exporting Signatory Party and the importing Signatory Party. The goods or products are transported directly provided: 1. They are transported through the territory of one or more Signatory Parties; 2. They are in transit through one or more territories of third countries, with or without trans-shipment or temporary warehousing in such territories, under the surveillance of the customs authorities therein, provided that: i) the transit entry is justified for geographical reasons or by consideration related exclusively to transport requirements; ii) they are not intended for trade, consumption, use or employment in the country of transit; iii) they do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition;