(1)Except as otherwise provided in rule 28, each Party shall grant preferential tariff treatment in accordance with these rules to an originating good on the basis of a Certificate of Origin.
(2)Unless otherwise provided in these rules, for the purposes of claiming preferential tariff treatment, an importing Party shall provide that an importer,-
(a)make a declaration that the good qualifies as an originating good;
(b)have a valid Certificate of Origin in its possession at the time the declaration referred to in clause (a) is made;
(c)provide a copy of the Certificate of Origin to the importing Party if required by the Party; and
(d)if required by an importing Party, demonstrate that the requirements in rule 15 have been satisfied.
(3)An importing Party may require that an importer who claims preferential tariff treatment shall provide documents and other information to support the claim.

No case laws found for this provision yet.

Browse all case laws →

No FAQs available for this provision yet.

Amendment History

No amendment records available for this provision.

Origin of Goods (India-Australia ECTA) Rules, 2022 Rule 21 — Claims for Preferential Tariff Treatment

Get AI-Powered GST Insights

Live enforcement alerts, discussion forums, AI analysis & full case law search — free.

Open TaxIntelHub