Rule 13 - Transport - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022

13. Transport. - (1) Preferential treatment shall only be granted to those originating products that are transported directly between the Parties. (2) Notwithstanding anything in sub-rule (1), if an originating product is transported outside the territories of the Parties, the product retains its originating status if the product,- (a) remains under customs control in the territory of a non-Party and has not entered the trade or consumption in the non-Party; and (b) does not undergo an operation outside the territories of the Parties other than: unloading; reloading; separation from a bulk shipment; storing; labelling or marking, if required by the importing Party; or any other operation necessary to preserve it in good condition or to transport the product to the territory of the importing Party. (3) An importer shall upon request supply appropriate evidence to the customs authorities of the importing Party that the conditions set out in sub-rule (2) have been fulfilled.