Rule 10 - Treatment of packing - Interim Rules of Origin for Agreement between the Republic of India and the Kingdom of Thailand

Rule 10. Treatment of packing. — (a) Packages and Packing Materials for retail sale : (i) The packages and packing materials for retail sale, when classified together with the packaged product, according to General Rule 5(b) of the Harmonised System, shall not be taken into account for considering whether all non-originating materials used in the manufacture of a product fulfil the criterion corresponding to a change of tariff classification of the said product. (ii) If the product is subject to an ad valorem percentage criterion, the value of the packages and packing materials for retail sale shall be taken into account in its origin assessment, in case they are treated as being one for customs purposes with the products in question. (b) Containers and packing materials for transport. The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of any product, in accordance with General Rule 5(b) of the Harmonized System.