Home Acts & Rules Customs Origin of Goods - Rules Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 This
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Rule 10 - Direct consignment - Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989Extract 5. Direct consignment:- The following shall be considered as directly consigned from the exporting participant to the importing participant; (a) if the products are transported without passing through the territory of any non-participant; (b) the products whose transport involves transit through one or more intermediate non-participants with or without transhipment or temporary storage in such countries, provided that (i) the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements; (ii) the products have not entered into trade or consumption there; and (iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.
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