Rule 7 - Direct consignment - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008

7. Direct consignment.- A product, in respect of which tariff preference is claimed, shall be considered as directly consigned from the exporting beneficiary country,- (a) if it has been transported without passing through the territory of any other country; (b) The product, whose transport involves transit through one or more intermediate countries with or without trans-shipment or temporary storage in such countries ; Provided that,- (i) their transit entry is justified for geographical reasons or by considerations related exclusively to transport requirements; (ii) the products have not entered into trade or consumption there; (iii) the products have not undergone any operation other than unloading and reloading or any operation required to keep them in good condition; and (iv) the products have remained under the customs control in the country of transit.