Section 18 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008
18. When destination of all or parts of all or parts of the products exported to specified port is changed, before or after their ar riv al in India, the following rules shall be observed:
(a)If the products have already been submitted to the Customs Authority in the specified importing port, the certificate of urigin shall by a written application of the importer, be endorsed to this effect for all or parts of products by the said Authority and the original returned to the importer.(b)If the changing of destination occurs during transportation to India as specified in the certification of origin, the exporter shall apply in writing concerned Customs Authority, accompanied with the issued certificate of origin, of the new destination.
