Rule 31 - Goods in Transport or Storage - Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022

31. Goods in Transport or Storage. - In accordance with rule 25, the customs administration of the importing Party shall grant preferential tariff treatment for an originating good of the exporting Party which, on the date of entry into force of these rules,- (a) is in the process of being transported from the exporting Party to the importing Party; or (b) has not been released from customs control, including an originating good stored in a bonded warehouse regulated by the customs administration of the importing Party.