Rule 28 - Denial of Preferential Tariff Treatment - Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022

28. Denial of Preferential Tariff Treatment .- (1) The importing Party may deny a claim for preferential tariff treatment if,- (a) it determines that the good does not qualify as originating within the terms of these rules or does not satisfy the requirement(s) of these rules; (b) pursuant to a verification under rule 26, it has not received sufficient information, including minimum required information as provided in Annexure-A, to determine that the good qualifies as originating; (c) the exporter or producer fails to respond to or refuses a written request for information in accordance with rule 26; (d) the exporter or producer fails to comply with any of the relevant requirements for obtaining preferential tariff treatment; (e) the exporter or producer or the issuing bodies or authorities, as appropriate, of the exporting Party fail to provide sufficient information and documents, within the timelines specified in clause (b) of sub-rule (4) of rule 26 or sub-rule (1) of rule 27. This may include but not be limited to the breakup of costs and any other relevant elements such as profits that the importing Party requested in order to determine that the good qualifies as originating, pursuant to initiation of verification under rule 26; or (f) the exporter or producer fails to give consent or respond to a request for a verification visit within thirty days of receipt of a request pursuant to sub-rule (2) of rule 27. (2) If an importing Party denies a claim for preferential tariff treatment, it shall issue a determination to the exporter or producer that includes the reasons for the determination.